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Company registration number:
SC396783
Cowane's Hospital Trading Limited
Trading as
Cowane's Hospital Trading Limited
Unaudited financial statements
31 March 2025
Dickson Middleton
Chartered Accountants
www.dicksonmiddleton.co.uk
A member firm of the UK 200 Group
Cowane's Hospital Trading Limited
Contents
Directors and other information
Directors report
Accountants report
Statement of financial position
Notes to the financial statements
Cowane's Hospital Trading Limited
Directors and other information
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Directors |
Reverend A F Miller |
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Mr R J Iffla |
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Company number |
SC396783 |
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Registered office |
Cowane's Hospital |
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49 St John Street |
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Stirling |
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FK8 1ED |
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Business address |
Cowane's Hospital |
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49 St John Street |
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Stirling |
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FK8 1ED |
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Accountants |
Dickson Middleton |
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20 Barnton Street |
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Stirling |
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FK8 1NE |
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Cowane's Hospital Trading Limited
Directors report
Year ended 31 March 2025
The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2025.
The company has been dormant as defined in section 1169 of the Companies Act 2006 throughout the year and preceding financial year. It is anticipated that the company will remain dormant for the foreseeable future.
Directors
The directors who served the company during the year were as follows:
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Reverend A F Miller |
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Mr R J Iffla |
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Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on
08 August 2025
and signed on behalf of the board by:
Reverend A F Miller
Director
Cowane's Hospital Trading Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Cowane's Hospital Trading Limited
Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cowane's Hospital Trading Limited for the year ended 31 March 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the board of directors of Cowane's Hospital Trading Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Cowane's Hospital Trading Limited and state those matters that we have agreed to state to the board of directors of Cowane's Hospital Trading Limited as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cowane's Hospital Trading Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Cowane's Hospital Trading Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cowane's Hospital Trading Limited. You consider that Cowane's Hospital Trading Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Cowane's Hospital Trading Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Dickson Middleton
Chartered Accountants
20 Barnton Street
Stirling
FK8 1NE
8 August 2025
Cowane's Hospital Trading Limited
Statement of financial position
31 March 2025
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2025 |
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2024 |
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Note |
£ |
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£ |
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£ |
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£ |
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Current assets |
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Debtors |
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5 |
100 |
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100 |
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_______ |
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_______ |
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100 |
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100 |
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Net current assets |
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100 |
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100 |
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_______ |
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_______ |
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Net assets |
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100 |
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100 |
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_______ |
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_______ |
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Capital and reserves |
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Called up share capital |
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6 |
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100 |
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100 |
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_______ |
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_______ |
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Shareholder funds |
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100 |
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100 |
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_______ |
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_______ |
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The company did not trade during the current year or prior year and has not made either a profit or loss.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Directors responsibilities:
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The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
These financial statements were approved by the
board of directors
and authorised for issue on
08 August 2025
, and are signed on behalf of the board by:
Reverend A F Miller
Director
Company registration number:
SC396783
Cowane's Hospital Trading Limited
Notes to the financial statements
Year ended 31 March 2025
1.
General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Cowane's Hospital, 49 St John Street, Stirling, FK8 1ED.
2.
Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historic cost basis. The financial statements are prepared in sterling, which is the functional currency of the Company.
Income statement policy
The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year or prior year and therefore no income statement is presented within these financial statements. There have been no movements in equity during the current year or prior year.
Taxation
The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Financial instruments
Financial assets and liabilities are recognised when the Company becomes party to the contractual provisions of the financial instrument. The Company holds basic financial instruments, which comprise other debtors. Other debtors are initially recognised at the transaction price, including any transaction costs, and are subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Amounts that are receivable within one year are measured at the undiscounted amount expected to be receivable, net of any impairment. At the end of each reporting year, the Company assesses whether there is objective evidence that any financial asset amount may be impaired. A provision for impairment is established when there is objective evidence that the Company will not be able to collect all the amounts due according to the original terms of the financial assets. The amount of the provision is the difference between the asset's carrying amount and the present value of the estimated future cash flows. The amount of the provision is recognised immediately in the statement of income and retained earnings.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: Nil).
5.
Debtors
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2025 |
2024 |
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£ |
£ |
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Other debtors |
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100 |
100 |
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_______ |
_______ |
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6.
Called up share capital
Issued, called up and fully paid
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2025 |
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2024 |
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No |
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£ |
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No |
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£ |
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Ordinary shares of £
1.00 each |
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100 |
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100 |
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100 |
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100 |
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_______ |
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_______ |
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_______ |
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_______ |
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