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REGISTERED NUMBER: 00594105 (England and Wales)















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 7 APRIL 2024

FOR

H.COUZYN LIMITED

H.COUZYN LIMITED (REGISTERED NUMBER: 00594105)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 7 April 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


H.COUZYN LIMITED

COMPANY INFORMATION
for the year ended 7 April 2024







DIRECTORS: Mrs C Miller
G A Jones





SECRETARY: Mrs C Miller





REGISTERED OFFICE: 9 Ely Place
London
EC1N 6RY





REGISTERED NUMBER: 00594105 (England and Wales)





AUDITORS: Cameron Baum Hollander Limited
Chartered Accountants
Statutory Auditor
Suite 1
1-3 Canfield Place
London
NW6 3BT

H.COUZYN LIMITED (REGISTERED NUMBER: 00594105)

STATEMENT OF FINANCIAL POSITION
7 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 3 300 300

CURRENT ASSETS
Debtors 4 4,057 15,458
Cash at bank 130,507 157,725
134,564 173,183
CREDITORS
Amounts falling due within one year 5 12,486 51,304
NET CURRENT ASSETS 122,078 121,879
TOTAL ASSETS LESS CURRENT
LIABILITIES

122,378

122,179

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 122,278 122,079
SHAREHOLDERS' FUNDS 122,378 122,179

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 28 March 2025 and were signed on its behalf by:





Mrs C Miller - Director


H.COUZYN LIMITED (REGISTERED NUMBER: 00594105)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 7 April 2024

1. 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.

The financial statements are prepared in UK Pound Sterling which is the the functional currency of the company.

Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair valuer of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover includes commission income from diamond brokerage and consultancy fees. Commission income is recognised on third party assumption of responsibility of the goods and consultancy fee income is recognised in the period in which the services are provided.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Investments
Investments in subsidiaries are measured at cost less accumulated impairment.
Investments in unlisted Company shares, whose market value can be reliably determined, are re-measured to market value at
each balance sheet date. Gains and losses on re-measurement are recognised in the Income statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
Investments in listed Company shares are measured to market value at each balance sheet date. Gains and losses onre-measurement are recognised in the Income statement for the period.

2. EMPLOYEES AND DIRECTORS

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

H.COUZYN LIMITED (REGISTERED NUMBER: 00594105)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 7 April 2024

3. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 8 April 2023
and 7 April 2024 300
NET BOOK VALUE
At 7 April 2024 300
At 7 April 2023 300

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 6,908
Other debtors 4,057 8,550
4,057 15,458

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 8,941 51,304
Taxation and social security 3,545 -
12,486 51,304

6. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Geoffrey Hollander (Senior Statutory Auditor)
for and on behalf of Cameron Baum Hollander Limited

7. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose transactions with fellow group undertakings on the grounds that it is a wholly owned subsidiary of Bonas Family Holdings Limited, a company preparing consolidated accounts which are publicly available.

8. ULTIMATE PARENT UNDERTAKING

As at 7 April 2024, the smallest and largest group of undertakings of which the company was a member and for which group accounts will be drawn up was that headed by the ultimate parent undertaking, Bonas Family Holdings Limited, a company registered in England and Wales.

H.COUZYN LIMITED (REGISTERED NUMBER: 00594105)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 7 April 2024

9. SUBSIDIARY UNDERTAKINGS

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Country of Class of Group
registration/ Nature of share capital Holding
operation business held %

Clerkhill Limited England and
Wales
Investment trading Ordinary shares 100

Holition Limited England and
Wales
3D technology Ordinary shares 72.90

Holition Beauty Limited England and
Wales
Non-trading Ordinary shares 72.90


The aggregate of the share capital and reserves as at 7 April 2024 and of the profit and loss for the year ended on that date for the subsidiary undertakings were as follows:

Aggregate of share
capital and reserves Profit(/loss )
£    £   
Clerkhill Limited 191,601 43,193
Holition Limited (770,959 ) (624,052 )
Holition Beauty Limited 100 -