REGISTERED NUMBER: 03029603 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

CO VIEW LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M W Greenwood

Mrs L V Greenwood

REGISTERED OFFICE:

2 Exley House

Exley Bank

Halifax

HX3 9LH

REGISTERED NUMBER:

03029603 (England and Wales)

ACCOUNTANTS:

Dalton Pardoe Limited

Chartered Accountants

794 High Street

Kingswinford

West Midlands

DY6 8BQ

FIXED ASSETS

Tangible assets

4

129,417

92,531

CURRENT ASSETS

Debtors

5

29,738

38,462

Investments

6

409,769

-

Cash at bank

337,622

522,178

777,129

560,640

CREDITORS

Amounts falling due within one year

7

338,740

115,613

NET CURRENT ASSETS

438,389

445,027

TOTAL ASSETS LESS CURRENT LIABILITIES

567,806

537,558

CREDITORS

Amounts falling due after more than one year

8

(1,025

)

-

PROVISIONS FOR LIABILITIES

(26,639

)

(17,110

)

NET ASSETS

540,142

520,448

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

12

540,042

520,348

SHAREHOLDERS' FUNDS

540,142

520,448

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 17 July 2025 and were signed on its behalf by:

M W Greenwood - Director

1.	STATUTORY INFORMATION

CO VIEW 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2024

136,428

126,982

103,993

367,403

Additions

7,139

683

69,742

77,564

At 30 April 2025

143,567

127,665

173,735

444,967

DEPRECIATION

At 1 May 2024

121,226

109,199

44,447

274,872

Charge for year

5,586

2,770

32,322

40,678

At 30 April 2025

126,812

111,969

76,769

315,550

NET BOOK VALUE

At 30 April 2025

16,755

15,696

96,966

129,417

At 30 April 2024

15,202

17,783

59,546

92,531

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

29,614

36,949

Other debtors

124

124

Prepayments and accrued income

-

1,389

29,738

38,462

6.	CURRENT ASSET INVESTMENTS

30.4.25

30.4.24

£

£

Listed investments

409,769

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans and overdrafts (see note 9)

9

-

Hire purchase contracts

4,101

9,228

Trade creditors

33,228

42,564

Tax

44,135

38,189

Social security and other taxes

1,023

1,683

VAT

45,447

20,249

Accruals and deferred income

210,797

3,700

338,740

115,613

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

1,025

-

9.

LOANS

An analysis of the maturity of loans is given below:

30.4.25

30.4.24

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

9

-

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.25

30.4.24

£

£

Hire purchase contracts

5,126

9,228

Hire purchase liabilities are secured over the assets to which they relate.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

100

ordinary

£1

100

100

12.

RESERVES

Retained

earnings

£

At 1 May 2024

520,348

Profit for the year

165,694

Dividends

(146,000

)

At 30 April 2025

540,042

13.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr M W Greenwood and Mrs L V Greenwood who each hold 50% of the issued share capital of Co View Holdings Limited, the ultimate holding company of the group.