2023-05-012024-04-302024-04-30false14037300Cocoan Private Ltd2025-01-15falseiso4217:GBPxbrli:pure140373002023-05-01140373002024-04-30140373002023-05-012024-04-30140373002022-04-09140373002023-04-30140373002022-04-092023-04-3014037300bus:SmallEntities2023-05-012024-04-3014037300bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3014037300bus:FullAccounts2023-05-012024-04-3014037300bus:PrivateLimitedCompanyLtd2023-05-012024-04-3014037300core:WithinOneYear2024-04-3014037300core:AfterOneYear2024-04-3014037300core:WithinOneYear2023-04-3014037300core:AfterOneYear2023-04-3014037300core:ShareCapital2024-04-3014037300core:SharePremium2024-04-3014037300core:RevaluationReserve2024-04-3014037300core:OtherReservesSubtotal2024-04-3014037300core:RetainedEarningsAccumulatedLosses2024-04-3014037300core:ShareCapital2023-04-3014037300core:SharePremium2023-04-3014037300core:RevaluationReserve2023-04-3014037300core:OtherReservesSubtotal2023-04-3014037300core:RetainedEarningsAccumulatedLosses2023-04-3014037300core:LandBuildings2024-04-3014037300core:PlantMachinery2024-04-3014037300core:Vehicles2024-04-3014037300core:FurnitureFittings2024-04-3014037300core:OfficeEquipment2024-04-3014037300core:NetGoodwill2024-04-3014037300core:IntangibleAssetsOtherThanGoodwill2024-04-3014037300core:ListedExchangeTraded2024-04-3014037300core:UnlistedNon-exchangeTraded2024-04-3014037300core:LandBuildings2023-04-3014037300core:PlantMachinery2023-04-3014037300core:Vehicles2023-04-3014037300core:FurnitureFittings2023-04-3014037300core:OfficeEquipment2023-04-3014037300core:NetGoodwill2023-04-3014037300core:IntangibleAssetsOtherThanGoodwill2023-04-3014037300core:ListedExchangeTraded2023-04-3014037300core:UnlistedNon-exchangeTraded2023-04-3014037300core:LandBuildings2023-05-012024-04-3014037300core:PlantMachinery2023-05-012024-04-3014037300core:Vehicles2023-05-012024-04-3014037300core:FurnitureFittings2023-05-012024-04-3014037300core:OfficeEquipment2023-05-012024-04-3014037300core:NetGoodwill2023-05-012024-04-3014037300core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3014037300core:ListedExchangeTraded2023-05-012024-04-3014037300core:UnlistedNon-exchangeTraded2023-05-012024-04-3014037300core:MoreThanFiveYears2023-05-012024-04-3014037300core:Non-currentFinancialInstruments2024-04-3014037300core:Non-currentFinancialInstruments2023-04-3014037300dpl:CostSales2023-05-012024-04-3014037300dpl:DistributionCosts2023-05-012024-04-3014037300core:LandBuildings2023-05-012024-04-3014037300core:PlantMachinery2023-05-012024-04-3014037300core:Vehicles2023-05-012024-04-3014037300core:FurnitureFittings2023-05-012024-04-3014037300core:OfficeEquipment2023-05-012024-04-3014037300dpl:AdministrativeExpenses2023-05-012024-04-3014037300core:NetGoodwill2023-05-012024-04-3014037300core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3014037300dpl:GroupUndertakings2023-05-012024-04-3014037300dpl:ParticipatingInterests2023-05-012024-04-3014037300dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3014037300core:ListedExchangeTraded2023-05-012024-04-3014037300dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3014037300core:UnlistedNon-exchangeTraded2023-05-012024-04-3014037300dpl:CostSales2022-04-092023-04-3014037300dpl:DistributionCosts2022-04-092023-04-3014037300core:LandBuildings2022-04-092023-04-3014037300core:PlantMachinery2022-04-092023-04-3014037300core:Vehicles2022-04-092023-04-3014037300core:FurnitureFittings2022-04-092023-04-3014037300core:OfficeEquipment2022-04-092023-04-3014037300dpl:AdministrativeExpenses2022-04-092023-04-3014037300core:NetGoodwill2022-04-092023-04-3014037300core:IntangibleAssetsOtherThanGoodwill2022-04-092023-04-3014037300dpl:GroupUndertakings2022-04-092023-04-3014037300dpl:ParticipatingInterests2022-04-092023-04-3014037300dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-092023-04-3014037300core:ListedExchangeTraded2022-04-092023-04-3014037300dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-092023-04-3014037300core:UnlistedNon-exchangeTraded2022-04-092023-04-3014037300core:NetGoodwill2024-04-3014037300core:IntangibleAssetsOtherThanGoodwill2024-04-3014037300core:LandBuildings2024-04-3014037300core:PlantMachinery2024-04-3014037300core:Vehicles2024-04-3014037300core:FurnitureFittings2024-04-3014037300core:OfficeEquipment2024-04-3014037300core:AfterOneYear2024-04-3014037300core:WithinOneYear2024-04-3014037300core:ListedExchangeTraded2024-04-3014037300core:UnlistedNon-exchangeTraded2024-04-3014037300core:ShareCapital2024-04-3014037300core:SharePremium2024-04-3014037300core:RevaluationReserve2024-04-3014037300core:OtherReservesSubtotal2024-04-3014037300core:RetainedEarningsAccumulatedLosses2024-04-3014037300core:NetGoodwill2023-04-3014037300core:IntangibleAssetsOtherThanGoodwill2023-04-3014037300core:LandBuildings2023-04-3014037300core:PlantMachinery2023-04-3014037300core:Vehicles2023-04-3014037300core:FurnitureFittings2023-04-3014037300core:OfficeEquipment2023-04-3014037300core:AfterOneYear2023-04-3014037300core:WithinOneYear2023-04-3014037300core:ListedExchangeTraded2023-04-3014037300core:UnlistedNon-exchangeTraded2023-04-3014037300core:ShareCapital2023-04-3014037300core:SharePremium2023-04-3014037300core:RevaluationReserve2023-04-3014037300core:OtherReservesSubtotal2023-04-3014037300core:RetainedEarningsAccumulatedLosses2023-04-3014037300core:NetGoodwill2022-04-0914037300core:IntangibleAssetsOtherThanGoodwill2022-04-0914037300core:LandBuildings2022-04-0914037300core:PlantMachinery2022-04-0914037300core:Vehicles2022-04-0914037300core:FurnitureFittings2022-04-0914037300core:OfficeEquipment2022-04-0914037300core:AfterOneYear2022-04-0914037300core:WithinOneYear2022-04-0914037300core:ListedExchangeTraded2022-04-0914037300core:UnlistedNon-exchangeTraded2022-04-0914037300core:ShareCapital2022-04-0914037300core:SharePremium2022-04-0914037300core:RevaluationReserve2022-04-0914037300core:OtherReservesSubtotal2022-04-0914037300core:RetainedEarningsAccumulatedLosses2022-04-0914037300core:AfterOneYear2023-05-012024-04-3014037300core:WithinOneYear2023-05-012024-04-3014037300core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3014037300core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3014037300core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3014037300core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3014037300core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3014037300core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3014037300core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3014037300core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3014037300core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3014037300core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3014037300core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3014037300core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3014037300core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3014037300core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3014037300core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3014037300core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3014037300core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3014037300core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3014037300core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3014037300core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3014037300core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3014037300core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3014037300core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3014037300core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3014037300core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3014037300core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3014037300core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3014037300bus:Director12023-05-012024-04-3014037300core:FurnitureFittingsToolsEquipment2023-04-3014037300core:FurnitureFittingsToolsEquipment2023-05-012024-04-3014037300core:FurnitureFittingsToolsEquipment2024-04-30

Cocoan Private Ltd

Registered Number
14037300
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

Cocoan Private Ltd
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

Anuraag Guleria

Registered Address

227c Withington Road
Manchester
M16 8LU

Registered Number

14037300 (England and Wales)
Cocoan Private Ltd
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,0452,436
Investment property4205,273205,273
211,318207,709
Current assets
Debtors5-137
Cash at bank and on hand17,6996,653
17,6996,790
Creditors amounts falling due within one year6(223,184)(216,609)
Net current assets (liabilities)(205,485)(209,819)
Total assets less current liabilities5,833(2,110)
Provisions for liabilities7(1,149)-
Net assets4,684(2,110)
Capital and reserves
Called up share capital11
Profit and loss account4,683(2,111)
Shareholders' funds4,684(2,110)
The financial statements were approved and authorised for issue by the Director on 15 January 2025, and are signed on its behalf by:
Anuraag Guleria
Director
Registered Company No. 14037300
Cocoan Private Ltd
Notes to the Financial Statements
for the year ended 30 April 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:

Reducing balance (%)
Fixtures and fittings15
Investment property
Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the director. The director use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 May 232,4742,474
Additions4,5424,542
At 30 April 247,0167,016
Depreciation and impairment
At 01 May 233838
Charge for year933933
At 30 April 24971971
Net book value
At 30 April 246,0456,045
At 30 April 232,4362,436
4.Investment property

£
Fair value at 01 May 23205,273
At 30 April 24205,273
5.Debtors: amounts due within one year

2024

2023

££
Prepayments and accrued income-137
Total-137
6.Creditors: amounts due within one year

2024

2023

££
Other creditors221,996215,889
Accrued liabilities and deferred income1,188720
Total223,184216,609
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.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,149-
Total1,149-