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REGISTERED NUMBER: 11972301 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MAY 2024

FOR

COQFIGHTER LIMITED

COQFIGHTER LIMITED (REGISTERED NUMBER: 11972301)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COQFIGHTER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2024







DIRECTORS: Mr T J Clough
Mr D Rose
Mr T A Sawyer





REGISTERED OFFICE: Unit 3 Gateway Mews
London
N11 2UT





REGISTERED NUMBER: 11972301 (England and Wales)





ACCOUNTANTS: E M Costas & Co (Easebay Limited)
Chartered Accountants
Unit 3
Gateway Mews
London
N11 2UT

COQFIGHTER LIMITED (REGISTERED NUMBER: 11972301)

BALANCE SHEET
31ST MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 461,752 339,835

CURRENT ASSETS
Stocks 36,055 24,497
Debtors 5 238,448 148,964
Cash at bank and in hand 660,785 579,028
935,288 752,489
CREDITORS
Amounts falling due within one year 6 866,556 704,058
NET CURRENT ASSETS 68,732 48,431
TOTAL ASSETS LESS CURRENT
LIABILITIES

530,484

388,266

CREDITORS
Amounts falling due after more than one
year

7

(258,500

)

(30,000

)

PROVISIONS FOR LIABILITIES (72,189 ) (59,197 )
NET ASSETS 199,795 299,069

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 199,794 299,068
199,795 299,069

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 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.

COQFIGHTER LIMITED (REGISTERED NUMBER: 11972301)

BALANCE SHEET - continued
31ST MAY 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th February 2025 and were signed on its behalf by:




Mr D Rose - Director Mr T J Clough - Director




Mr T A Sawyer - Director


COQFIGHTER LIMITED (REGISTERED NUMBER: 11972301)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2024

1. STATUTORY INFORMATION

Coqfighter 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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

-Motor Vehicles - 25% Reducing Balance
-Plant & Machinery - 10% Reducing Balance
-Computer Equipment - 25% 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

COQFIGHTER LIMITED (REGISTERED NUMBER: 11972301)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 63 (2023 - 61 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st June 2023 426,275
Additions 174,911
Disposals (10,995 )
At 31st May 2024 590,191
DEPRECIATION
At 1st June 2023 86,440
Charge for year 48,098
Eliminated on disposal (6,099 )
At 31st May 2024 128,439
NET BOOK VALUE
At 31st May 2024 461,752
At 31st May 2023 339,835

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 113,118 71,125
Other debtors 125,330 77,839
238,448 148,964

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 63,000 10,000
Trade creditors 239,467 216,308
Amounts owed to group undertakings 90,630 182,408
Taxation and social security 243,214 153,272
Other creditors 230,245 142,070
866,556 704,058

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 258,500 30,000

COQFIGHTER LIMITED (REGISTERED NUMBER: 11972301)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2024 2023
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 26,500 -