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Registered number: 12796580









COH Holdings Limited









Financial statements

Information for filing with the registrar

For the Year Ended 31 December 2023

 
COH Holdings Limited
Registered number: 12796580

Statement of Financial Position
As at 31 December 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
100
100

Current assets
  

Debtors: amounts falling due within one year
 5 
56,497
28,154

Creditors: amounts falling due within one year
 6 
(542,306)
(1,353,963)

Net current liabilities
  
 
 
(485,809)
 
 
(1,325,809)

  

Net liabilities
  
(485,709)
(1,325,709)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(485,809)
(1,325,809)

  
(485,709)
(1,325,709)


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
M S O'Hara
Director

Date: 9 August 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
COH Holdings Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2023

1.


General information

COH Holdings Limited is a private company limited by shares, incorporated in England, registered number 11925887. The address of its registered office and principal place of business is 81 King Street, Manchester, England, M2 4AH. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the year end, the company had net current liabilities of £485,809 (2022: £1,325,809). The company has sought assurances from its creditors, whom are also shareholders of the company, that repayments of loans will not be sought to such a point that it would impact the company's ability to pay its debts as they fall due. 
As a result, the directors have prepared these accounts on a going concern basis. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

 
COH Holdings Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2023

3.


Employees




The average monthly number of employees, including directors, during the year was 0 (2022 - 0).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
100



At 31 December 2023
100





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
56,497
28,154



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other creditors
542,306
1,353,963



7.


Related party transactions

The company made repayments on loans to shareholders of £840,000 (2022: £740,000). At the year end, the company owed £542,306 (2022: £1,353,963) to its shareholders. Interest of £28,343 (2022: £28,154) was charged on this balance, which is repayable on demand.


8.
 

Provisions available for audits of small entities

In common with many other businesses of this size and nature, the auditor prepares and submits returns to the tax authorities and prepares the financial statements.

Page 3

 
COH Holdings Limited
 
 
 
Notes to the Financial Statements
For the Year Ended 31 December 2023

9.


Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 13 August 2024 by Helen Besant Roberts (Senior Statutory Auditor) on behalf of Hurst Accountants Limited.

 
Page 4