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COSFOP LTD

Registered Number
12388863
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

COSFOP LTD
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

YILMAZ, Bekir

Registered Address

Unit 2-7-8, Wakerley Center 101-103 Margaret Road
Leicester
LE5 5FW

Registered Number

12388863 (England and Wales)
COSFOP LTD
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets356,22381,446
56,22381,446
Current assets
Stocks1,624446,488
Debtors609,155226,588
Cash at bank and on hand3,75810,517
614,537683,593
Creditors amounts falling due within one year4(438,536)(573,111)
Net current assets (liabilities)176,001110,482
Total assets less current liabilities232,224191,928
Net assets232,224191,928
Capital and reserves
Called up share capital100100
Other reserves1,7501,750
Profit and loss account230,374190,078
Shareholders' funds232,224191,928
The financial statements were approved and authorised for issue by the Director on 8 January 2025, and are signed on its behalf by:
YILMAZ, Bekir
Director
Registered Company No. 12388863
COSFOP LTD
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery4
Office Equipment4
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year42
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 23106,350
Additions1,723
At 30 November 24108,073
Depreciation and impairment
At 01 December 2324,904
Charge for year26,946
At 30 November 2451,850
Net book value
At 30 November 2456,223
At 30 November 2381,446
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables384,054530,800
Taxation and social security29,84342,311
Other creditors24,639-
Total438,536573,111
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.