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REGISTERED NUMBER: 10156766 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

THE BROTHERS COX LIMITED

THE BROTHERS COX LIMITED (REGISTERED NUMBER: 10156766)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


THE BROTHERS COX LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: C Cox





REGISTERED OFFICE: 61 Station Road
Sudbury
Suffolk
CO10 2SP





REGISTERED NUMBER: 10156766 (England and Wales)





ACCOUNTANTS: Seago and Stopps
Chartered Certified Accountants
61 Station Road
Sudbury
Suffolk
CO10 2SP

THE BROTHERS COX LIMITED (REGISTERED NUMBER: 10156766)

BALANCE SHEET
30 APRIL 2024

30.4.23 30.4.24
£    £    Notes £    £   
FIXED ASSETS
- Intangible assets 4 -
23,101 Tangible assets 5 16,566
23,101 16,566

CURRENT ASSETS
3,000 Stocks 4,000
12,826 Debtors 6 14,544
11,146 Cash at bank and in hand 8,549
26,972 27,093
CREDITORS
18,326 Amounts falling due within one year 7 24,187
8,646 NET CURRENT ASSETS 2,906
31,747 TOTAL ASSETS LESS CURRENT
LIABILITIES

19,472

CREDITORS
(25,833 ) Amounts falling due after more than one
year

8

(15,833

)

(4,389 ) PROVISIONS FOR LIABILITIES (3,147 )
1,525 NET ASSETS 492

THE BROTHERS COX LIMITED (REGISTERED NUMBER: 10156766)

BALANCE SHEET - continued
30 APRIL 2024

30.4.23 30.4.24
£    £    Notes £    £   
CAPITAL AND RESERVES
40 Called up share capital 40
1,485 Retained earnings 452
1,525 492

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 January 2025 and were signed by:





C Cox - Director


THE BROTHERS COX LIMITED (REGISTERED NUMBER: 10156766)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

The Brothers Cox 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents the value of sales completed during the year, by reference to stall and fruit boxes sales.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, has been fully amortised.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

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.


THE BROTHERS COX LIMITED (REGISTERED NUMBER: 10156766)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

2. ACCOUNTING POLICIES - continued
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 5 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 10,000
AMORTISATION
At 1 May 2023
and 30 April 2024 10,000
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

THE BROTHERS COX LIMITED (REGISTERED NUMBER: 10156766)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

5. TANGIBLE FIXED ASSETS
Plant and Motor
Totals machinery vehicles
£    £    £   
COST
At 1 May 2023 52,693 20,262 32,431
Disposals (2,400 ) - (2,400 )
At 30 April 2024 50,293 20,262 30,031
DEPRECIATION
At 1 May 2023 29,592 13,836 15,756
Charge for year 5,523 1,607 3,916
Eliminated on disposal (1,388 ) - (1,388 )
At 30 April 2024 33,727 15,443 18,284
NET BOOK VALUE
At 30 April 2024 16,566 4,819 11,747
At 30 April 2023 23,101 6,426 16,675

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 4,248 -
Other debtors 10,296 12,826
14,544 12,826

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 9,180 934
Taxation and social security 2,361 4,445
Other creditors 2,646 2,947
24,187 18,326

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans 15,833 25,833