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Registered number: SC627205
Cozber Ltd
Financial Statements
For The Year Ended 31 January 2025
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: SC627205
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 41,525 51,906
Tangible Assets 5 13,374 13,752
54,899 65,658
CURRENT ASSETS
Stocks 6 5,000 2,500
Debtors 7 301,743 218,614
Cash at bank and in hand 39,662 39,389
346,405 260,503
Creditors: Amounts Falling Due Within One Year 8 (360,454 ) (253,787 )
NET CURRENT ASSETS (LIABILITIES) (14,049 ) 6,716
TOTAL ASSETS LESS CURRENT LIABILITIES 40,850 72,374
Creditors: Amounts Falling Due After More Than One Year 9 (5,000 ) (20,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,009 ) (3,095 )
NET ASSETS 32,841 49,279
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 32,741 49,179
SHAREHOLDERS' FUNDS 32,841 49,279
Page 1
Page 2
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Nicoleta Cozma
Director
Mr Alan Berwick
Director
25th April 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cozber Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC627205 . The registered office is 62D Carnegie Place, Perth, PH1 5ED.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold -
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Directors 2 2
Hotel staff 8 5
10 7
4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2024 103,813
As at 31 January 2025 103,813
Amortisation
As at 1 February 2024 51,907
Provided during the period 10,381
As at 31 January 2025 62,288
Net Book Value
As at 31 January 2025 41,525
As at 1 February 2024 51,906
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2024 18,873 13,902 900 33,675
Additions - 2,512 1,568 4,080
As at 31 January 2025 18,873 16,414 2,468 37,755
Depreciation
As at 1 February 2024 9,977 9,481 465 19,923
Provided during the period 2,224 1,733 501 4,458
As at 31 January 2025 12,201 11,214 966 24,381
Net Book Value
As at 31 January 2025 6,672 5,200 1,502 13,374
As at 1 February 2024 8,896 4,421 435 13,752
Page 4
Page 5
6. Stocks
2025 2024
£ £
Stock 5,000 2,500
7. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 5,031 1,989
Other debtors 296,712 215,907
VAT - 718
301,743 218,614
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors (959 ) 1,247
Corporation tax 10,167 5,325
Other taxes and social security 1,142 3,039
VAT 1,002 -
Pensions 1,849 4,735
Other creditors 47,518 27,818
Customer deposits 24,514 14,711
Business Interruption Loan less than one year 15,000 15,000
Accruals and deferred income 3,271 2,874
Directors' loan accounts 256,950 179,038
360,454 253,787
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Business Interruption Loan 5,000 20,000
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
11. Directors Advances, Credits and Guarantees
Included within creditors are the following loans from directors:
As at 1 February 2024 Amounts advanced Amounts repaid Amounts written off As at 31 January 2025
£ £ £ £ £
Mrs Nicoleta Cozma 123,921 90,750 26,502 - 188,169
Mr Alan Berwick 55,117 18,750 5,086 - 68,781
The above loans are unsecured, interest free and repayable on demand.
Dividends paid to directors
12. Related Party Transactions
Cozber Holdings LimitedInter company transactionsIncluded within Other Debtors is an amount due from Cozber Holdings Limited of £296,712 (£215,907 - 2024). Alan Berwick and Nicoleta Camelia Cozma are joint shareholders of Cozber Holdings Limited and hold all of the share capital.

Cozber Holdings Limited

Inter company transactions

Included within Other Debtors is an amount due from Cozber Holdings Limited of £296,712 (£215,907 - 2024). Alan Berwick and Nicoleta Camelia Cozma are joint shareholders of Cozber Holdings Limited and hold all of the share capital.

Nicsim LtdInter company transactionsIncluded within Other Creditors is an amount due to Nicsim Ltd of £11,700 (£10,000 - 2024). Alan Berwick and Nicoleta Camelia Cozma are joint shareholders of Nicsim Ltd and hold all of the share capital.

Nicsim Ltd

Inter company transactions

Included within Other Creditors is an amount due to Nicsim Ltd of £11,700 (£10,000 - 2024). Alan Berwick and Nicoleta Camelia Cozma are joint shareholders of Nicsim Ltd and hold all of the share capital.

Bercoz Properties Ltd.Inter company transactionsIncluded within Other Creditors is an amount due to Bercoz Properties Ltd of £35,818 (£17,818 - 2024). Alan Berwick and Nicoleta Camelia Cozma are joint shareholders of Bercoz Properties Ltd and hold all of the share capital.

Bercoz Properties Ltd.

Inter company transactions

Included within Other Creditors is an amount due to Bercoz Properties Ltd of £35,818 (£17,818 - 2024). Alan Berwick and Nicoleta Camelia Cozma are joint shareholders of Bercoz Properties Ltd and hold all of the share capital.

13. Ultimate Controlling Party
The company's ultimate controlling parties are Alan Berwick and Nicoleta Camelia Cozma by virtue of their joint ownership of 100% of the issued share capital in the company.
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