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Registered number: 10275459
Cowes Holiday Homes Limited
Financial Statements
For The Year Ended 31 March 2025
Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Cowes Holiday Homes Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—5

Page 1
Cowes Holiday Homes Limited
Accountant's Report
For The Year Ended 31 March 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Cowes Holiday Homes Limited For The Year Ended 31 March 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Cowes Holiday Homes Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Cowes Holiday Homes Limited , as a body, in accordance with the terms of our engagement letter dated 22 September 2016. Our work has been undertaken solely to prepare for your approval the accounts of Cowes Holiday Homes Limited and state those matters that we have agreed to state to the directors of Cowes Holiday Homes Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cowes Holiday Homes Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Cowes Holiday Homes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Cowes Holiday Homes Limited . You consider that Cowes Holiday Homes 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 accounts of Cowes Holiday Homes 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 financial statements.

16th September 2025

Apple Accountancy Limited
Chartered Certified Accountants
5 Holyrood Street
Newport
Isle of Wight
PO30 5AU
Page 1
Page 2
Cowes Holiday Homes Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10275459

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,477 |  | 4,958
|  |  | 4,477 |  | 4,958
CURRENT ASSETS
Cash at bank and in hand |  | 65,187 |  | 45,201 |
|  | 65,187 |  | 45,201 |
Creditors: Amounts Falling Due Within One Year |  | (139,944 ) |  | (115,048 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (74,757 ) |  | (69,847 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (70,280 ) |  | (64,889 )
NET LIABILITIES |  |  | (70,280 ) |  | (64,889 )
CAPITAL AND RESERVES
Called up share capital | 5 |  | 100 |  | 100
Profit and Loss Account |  |  | (70,380 ) |  | (64,989 )
SHAREHOLDERS' FUNDS |  |  | (70,280) |  | (64,889)

Page 2
Page 3
Cowes Holiday Homes Limited
Balance Sheet (continued)
As At 31 March 2025
For the year ending 31 March 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

Mr Graham Machin Director
17th September 2025

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Cowes Holiday Homes Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Cowes Holiday Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10275459 . The registered office is 5 Holyrood Street, Newport, Isle of Wight, PO30 5AU.
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.
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. 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:

Plant & Machinery | 20% Straight line
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 25% Straight line

2.4. Taxation
Any income tax expense represents the sum of the tax currently payable and deferred tax.
The tax is based on taxable income for the year. Taxable income 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 year and items that are never taxable or deductible. Any liability for current tax will be calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 3)
2 3
Page 4
Page 5
Cowes Holiday Homes Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 6,144 | 7,600 | 992 | 14,736
Additions | 404 | - | 1,142 | 1,546
As at 31 March 2025 | 6,548 | 7,600 | 2,134 | 16,282
Depreciation
As at 1 April 2024 | 5,136 | 4,394 | 248 | 9,778
Provided during the period | 692 | 801 | 534 | 2,027
As at 31 March 2025 | 5,828 | 5,195 | 782 | 11,805
Net Book Value
As at 31 March 2025 | 720 | 2,405 | 1,352 | 4,477
As at 1 April 2024 | 1,008 | 3,206 | 744 | 4,958

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
25 Ordinary A shares of £ 1.000 each | 25 |  | 25
25 Ordinary B shares of £ 1.000 each | 25 |  | 25
50 Ordinary C shares of £ 1.000 each | 50 |  | 50
| 100 |  | 100

Page 5