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Registered number: 12514129
Buchanan Cowie Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 12514129
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 2 2
2 2
CURRENT ASSETS
Debtors 210,846 207,269
210,846 207,269
Creditors: Amounts Falling Due Within One Year (257,087 ) (238,264 )
NET CURRENT ASSETS (LIABILITIES) (46,241 ) (30,995 )
TOTAL ASSETS LESS CURRENT LIABILITIES (46,239 ) (30,993 )
NET LIABILITIES (46,239 ) (30,993 )
CAPITAL AND RESERVES
Called up share capital 5 1 1
Profit and Loss Account (46,240 ) (30,994 )
SHAREHOLDERS' FUNDS (46,239) (30,993)
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Miss Barbara Cowie
Director
27/06/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Buchanan Cowie Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12514129 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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.
2.3. Fixed asset investments
Fixed asset investments, representing equity instruments in unlisted companies, are initially recognised at initial cost and are subsequently recognised at cost less accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals are recognised immediately in profit or loss. 
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  NIL (2023: NIL)
- -
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4. Investments
Total
£
Cost
As at 1 April 2023 2
As at 31 March 2024 2
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 2
As at 1 April 2023 2
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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