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REGISTERED NUMBER: 12749967 (England and Wales)












COWBURN LAND & PROPERTY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






COWBURN LAND & PROPERTY LIMITED (REGISTERED NUMBER: 12749967)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COWBURN LAND & PROPERTY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







Directors: Mr D C Cowburn
Mrs J E Cowburn





Registered office: Dalton House
9 Dalton Square
LANCASTER
LA1 1WD





Business address: Pear Tree Grove Barn
225A South Road
Bretherton
LEYLAND
PR26 9AJ





Registered number: 12749967 (England and Wales)





Accountants: Xeinadin
Dalton House
9 Dalton Square
LANCASTER
LA1 1WD

COWBURN LAND & PROPERTY LIMITED (REGISTERED NUMBER: 12749967)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
Fixed assets
Tangible assets 4 3,473 2,508

Current assets
Debtors 5 224,421 169,553
Cash at bank 521,591 678,104
746,012 847,657
Creditors
Amounts falling due within one year 6 75,340 232,338
Net current assets 670,672 615,319
Total assets less current liabilities 674,145 617,827

Provisions for liabilities 868 627
Net assets 673,277 617,200

Capital and reserves
Called up share capital 100 100
Retained earnings 673,177 617,100
673,277 617,200

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

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

The directors acknowledge their 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.

COWBURN LAND & PROPERTY LIMITED (REGISTERED NUMBER: 12749967)

BALANCE SHEET - continued
31 MARCH 2024


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

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

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2024 and were signed on its behalf by:





Mr D C Cowburn - Director


COWBURN LAND & PROPERTY LIMITED (REGISTERED NUMBER: 12749967)

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


1. Statutory information

Cowburn Land & Property 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 and represents amounts receivable, for services provided in the normal course of business, net of discounts, rebates, value added tax and other sales taxes.

Turnover is recognised at a point in time when a performance obligation is satisfied by transferring a service to the customer.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 2 ) .

COWBURN LAND & PROPERTY LIMITED (REGISTERED NUMBER: 12749967)

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


4. Tangible fixed assets
Plant and
machinery
etc
£   
Cost
At 1 April 2023 4,649
Additions 2,883
Disposals (1,674 )
At 31 March 2024 5,858
Depreciation
At 1 April 2023 2,141
Charge for year 1,144
Eliminated on disposal (900 )
At 31 March 2024 2,385
Net book value
At 31 March 2024 3,473
At 31 March 2023 2,508

5. Debtors: amounts falling due within one year
2024 2023
£    £   
Trade debtors 19,500 64,001
Other debtors 204,921 105,552
224,421 169,553

6. Creditors: amounts falling due within one year
2024 2023
£    £   
Taxation and social security 38,667 140,311
Other creditors 36,673 92,027
75,340 232,338