IRIS Accounts Production v24.2.0.383 12000228 director 1.6.23 31.5.24 31.5.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh120002282023-05-31120002282024-05-31120002282023-06-012024-05-31120002282022-05-31120002282022-06-012023-05-31120002282023-05-3112000228ns15:EnglandWales2023-06-012024-05-3112000228ns14:PoundSterling2023-06-012024-05-3112000228ns10:Director12023-06-012024-05-3112000228ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3112000228ns10:SmallEntities2023-06-012024-05-3112000228ns10:AuditExemptWithAccountantsReport2023-06-012024-05-3112000228ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3112000228ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3112000228ns10:AbridgedAccounts2023-06-012024-05-3112000228ns10:OrdinaryShareClass12023-06-012024-05-3112000228ns10:RegisteredOffice2023-06-012024-05-3112000228ns5:CurrentFinancialInstruments2024-05-3112000228ns5:CurrentFinancialInstruments2023-05-3112000228ns5:Non-currentFinancialInstruments2024-05-3112000228ns5:Non-currentFinancialInstruments2023-05-3112000228ns5:ShareCapital2024-05-3112000228ns5:ShareCapital2023-05-3112000228ns5:RetainedEarningsAccumulatedLosses2024-05-3112000228ns5:RetainedEarningsAccumulatedLosses2023-05-3112000228ns5:ComputerEquipment2023-06-012024-05-3112000228ns5:DeferredTaxation2023-05-3112000228ns5:DeferredTaxation2023-06-012024-05-3112000228ns5:DeferredTaxation2024-05-3112000228ns10:OrdinaryShareClass12024-05-3112000228ns5:RetainedEarningsAccumulatedLosses2023-05-3112000228ns5:RetainedEarningsAccumulatedLosses2023-06-012024-05-31
REGISTERED NUMBER: 12000228 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2024

FOR

COUSIN BRANDING LIMITED

COUSIN BRANDING LIMITED (REGISTERED NUMBER: 12000228)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024




Page

Company Information 1

Report of the Accountants 2

Abridged Balance Sheet 3

Notes to the Financial Statements 5


COUSIN BRANDING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2024







DIRECTOR: Miss C A A Birtwistle





REGISTERED OFFICE: Apartment 1, Dorset House
18 Ram Street
London
SW18 1UB





REGISTERED NUMBER: 12000228 (England and Wales)





ACCOUNTANTS: Accountancy Online Limited
6 Elsley Road
Tilehurst
Reading
RG31 6RN

COUSIN BRANDING LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
COUSIN BRANDING LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 May 2024 set out on pages four to ten and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Accountancy Online Limited
6 Elsley Road
Tilehurst
Reading
RG31 6RN


11 August 2024

COUSIN BRANDING LIMITED (REGISTERED NUMBER: 12000228)

ABRIDGED BALANCE SHEET
31 MAY 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 1,270 1,693
Investments 5 98,199 98,199
99,469 99,892

CURRENT ASSETS
Debtors 7,970 10,695
Cash at bank 13,232 5,954
21,202 16,649
CREDITORS
Amounts falling due within one year (15,447 ) (13,654 )
NET CURRENT ASSETS 5,755 2,995
TOTAL ASSETS LESS CURRENT
LIABILITIES

105,224

102,887

CREDITORS
Amounts falling due after more than one year (27,500 ) (55,000 )

PROVISIONS FOR LIABILITIES 6 (318 ) (333 )
NET ASSETS 77,406 47,554

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 77,306 47,454
SHAREHOLDERS' FUNDS 77,406 47,554

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

COUSIN BRANDING LIMITED (REGISTERED NUMBER: 12000228)

ABRIDGED BALANCE SHEET - continued
31 MAY 2024


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 May 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 August 2024 and were signed by:





Miss C A A Birtwistle - Director


COUSIN BRANDING LIMITED (REGISTERED NUMBER: 12000228)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

Cousin Branding Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

COUSIN BRANDING LIMITED (REGISTERED NUMBER: 12000228)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 June 2023
and 31 May 2024 2,794
DEPRECIATION
At 1 June 2023 1,101
Charge for year 423
At 31 May 2024 1,524
NET BOOK VALUE
At 31 May 2024 1,270
At 31 May 2023 1,693

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 June 2023
and 31 May 2024 98,199
NET BOOK VALUE
At 31 May 2024 98,199
At 31 May 2023 98,199

6. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 318 333

Deferred
tax
£   
Balance at 1 June 2023 333
Credit to Income Statement during year (15 )
Balance at 31 May 2024 318

COUSIN BRANDING LIMITED (REGISTERED NUMBER: 12000228)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

8. RESERVES
Retained
earnings
£   

At 1 June 2023 47,454
Profit for the year 69,052
Dividends (39,200 )
At 31 May 2024 77,306

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the end of the year Miss C A A Birtwistle was owed £85 (2023: £677) by the company. This loan is interest free and without repayment terms.

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £39,200 (2023 - £11,570) were paid to the director .

Above Average Fitness Ltd:
A wholly owned subsidiary of Cousin Branding Ltd.

At the year end Above Average Fitness Ltd was owed by the company £953.(2023 owed £6,695)

Any transactions between the company, C A A Birtwistle and Above Average Fitness Ltd are carried out on a commercial basis.




11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Miss C A A Birtwistle.