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REGISTERED NUMBER: 04896968 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Coccoon Limited

Coccoon Limited (Registered number: 04896968)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Coccoon Limited

Company Information
for the Year Ended 31 August 2024







DIRECTORS: M J Foster-Collier
Mrs K T Foster-Collier
Miss R A K Foster-Collier
Miss S A M Foster-Collier
W J M Foster-Collier





REGISTERED OFFICE: Carlton House
High Street
Higham Ferrers
Northamptonshire
NN10 8BW





REGISTERED NUMBER: 04896968 (England and Wales)





ACCOUNTANTS: Willsons
Chartered Accountants
Carlton House
High Street
Higham Ferrers
Northamptonshire
NN10 8BW

Coccoon Limited (Registered number: 04896968)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 320,823 252,216

CURRENT ASSETS
Stocks 651 592
Debtors 5 64,739 -
Cash at bank 70,752 25,460
136,142 26,052
CREDITORS
Amounts falling due within one year 6 151,429 131,038
NET CURRENT LIABILITIES (15,287 ) (104,986 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

305,536

147,230

CREDITORS
Amounts falling due after more than one year 7 (108,938 ) (35,000 )

PROVISIONS FOR LIABILITIES (903 ) (4,370 )
NET ASSETS 195,695 107,860

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 195,685 107,850
SHAREHOLDERS' FUNDS 195,695 107,860

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

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

Coccoon Limited (Registered number: 04896968)

Balance Sheet - continued
31 August 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 2 May 2025 and were signed on its behalf by:





M J Foster-Collier - Director


Coccoon Limited (Registered number: 04896968)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Coccoon 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 represents the provision of a day nursery for children for the period covered by the financial statements. On that basis, advance payments at the balance sheet date are treated as payments on account.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 33% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 30% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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.

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.

Coccoon Limited (Registered number: 04896968)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. ACCOUNTING POLICIES - continued

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 34 (2023 - 32 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and Motor Computer
property fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 410,071 34,524 79,490 2,248 526,333
Additions 26,030 - 127,000 - 153,030
Disposals (3,114 ) - (79,490 ) (2,248 ) (84,852 )
At 31 August 2024 432,987 34,524 127,000 - 594,511
DEPRECIATION
At 1 September 2023 206,520 11,041 54,339 2,217 274,117
Charge for year 22,782 4,698 31,750 10 59,240
Eliminated on disposal (3,103 ) - (54,339 ) (2,227 ) (59,669 )
At 31 August 2024 226,199 15,739 31,750 - 273,688
NET BOOK VALUE
At 31 August 2024 206,788 18,785 95,250 - 320,823
At 31 August 2023 203,551 23,483 25,151 31 252,216

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Directors' current accounts 64,739 -

Coccoon Limited (Registered number: 04896968)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 20,000 20,000
Hire purchase contracts 13,751 28,718
Payments on account 7,235 2,814
Corporation Tax 37,020 21,385
Social security and other taxes 14,070 10,213
Wages 55,389 42,999
NEST Pension creditor 2,054 2,285
Directors' current accounts - 1,033
Accrued expenses 1,910 1,591
151,429 131,038

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans - 2-5 years 15,000 35,000
Hire purchase contracts 93,938 -
108,938 35,000

8. SECURED DEBTS

The following secured debts are included within creditors:

31.8.24 31.8.23
£    £   
Hire purchase contracts 107,689 28,718

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
M J Foster-Collier
Balance outstanding at start of year - -
Amounts advanced 32,370 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 32,370 -

Coccoon Limited (Registered number: 04896968)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mrs K T Foster-Collier
Balance outstanding at start of year - -
Amounts advanced 32,369 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 32,369 -