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REGISTERED NUMBER: 08211907 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

COWLING ENERGY LIMITED

COWLING ENERGY LIMITED (REGISTERED NUMBER: 08211907)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COWLING ENERGY LIMITED

COMPANY INFORMATION
for the Year Ended 30 September 2024







DIRECTORS: Mrs P E Cowling
E Cowling
Ms S E Belton
J Cowling
Ms E Cowling





REGISTERED OFFICE: The Bungalow Whitehouse Farm
Goole Fields
Goole
East Riding Of Yorks
DN14 8AU





REGISTERED NUMBER: 08211907 (England and Wales)





ACCOUNTANTS: Sowerby
Chartered Accountants
50-52 Aire Street
Goole
DN14 5QE

COWLING ENERGY LIMITED (REGISTERED NUMBER: 08211907)

BALANCE SHEET
30 September 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 7,128 4,500
Cash at bank 1,380 15,658
8,508 20,158
CREDITORS
Amounts falling due within one year 5 3,420 4,421
NET CURRENT ASSETS 5,088 15,737
TOTAL ASSETS LESS CURRENT
LIABILITIES

5,088

15,737

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 4,988 15,637
SHAREHOLDERS' FUNDS 5,088 15,737

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 5 June 2025 and were signed on its behalf by:



E Cowling - Director


COWLING ENERGY LIMITED (REGISTERED NUMBER: 08211907)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2024


1. STATUTORY INFORMATION

Cowling Energy Limited is a private company, limited by shares and incorporated and domiciled in England. It has its registered office at The Bungalow Whitehouse Farm, Goole Fields, Goole, East Yorkshire, DN14 8AU.

The principal activity of the company is a producer of electricity.

The presentational currency of the financial statements is 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.

Having regard to liquidity risk, current market conditions and other factors affecting the company, the use of the going concern basis of accounting is appropriate as, in the opinion of the directors, there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

The directors, having taken into the factors discussed above as well as the uncertainties of the current economic environment, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Turnover
Turnover is the amount derived from ordinary activities, measured at the fair value of the consideration received or receivable. Turnover excludes value added tax and trade discounts.

All sales are recognised at the point which the company has fulfilled its contractual obligations and the risks and rewards attached to the product, have been transferred to the customer.

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.

COWLING ENERGY LIMITED (REGISTERED NUMBER: 08211907)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2024


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 7,128 4,500

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 967 493
Other creditors 2,453 3,928
3,420 4,421

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
E Cowling and Mrs P E Cowling
Balance outstanding at start of year (1,912 ) (1,912 )
Amounts advanced 37,173 -
Amounts repaid (35,673 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (412 ) (1,912 )