REGISTERED NUMBER: 04378455 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Coco's Playbarn Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G Warburton

Miss L Warburton

REGISTERED OFFICE:

Lady Heyes Farm

Kingsley Road

Frodsham

Cheshire

WA6 6SU

REGISTERED NUMBER:

04378455 (England and Wales)

ACCOUNTANTS:

Emmerson Accountancy Ltd

Atlantic Business Centre

Atlantic Street

Altrincham

Cheshire

WA14 5NQ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

22,039

18,269

22,039

18,269

CURRENT ASSETS

Stocks

1,164

1,003

Debtors

6

3,900

3,980

Cash at bank

9,470

32,147

14,534

37,130

CREDITORS

Amounts falling due within one year

7

36,567

43,756

NET CURRENT LIABILITIES

(22,033

)

(6,626

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6

11,643

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

4

11,641

SHAREHOLDERS' FUNDS

6

11,643

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 5 August 2025 and were signed on its behalf by:

Miss L Warburton - Director

1.	STATUTORY INFORMATION

Coco's Playbarn Ltd 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 6 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 March 2024

and 28 February 2025

600

AMORTISATION

At 1 March 2024

and 28 February 2025

600

NET BOOK VALUE

At 28 February 2025

-

At 29 February 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 March 2024

2,226

111,680

57,353

Additions

-

-

6,500

At 28 February 2025

2,226

111,680

63,853

DEPRECIATION

At 1 March 2024

1,890

101,826

50,056

Charge for year

336

1,478

2,070

At 28 February 2025

2,226

103,304

52,126

NET BOOK VALUE

At 28 February 2025

-

8,376

11,727

At 29 February 2024

336

9,854

7,297

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2024

-

6,309

177,568

Additions

1,800

-

8,300

At 28 February 2025

1,800

6,309

185,868

DEPRECIATION

At 1 March 2024

-

5,527

159,299

Charge for year

450

196

4,530

At 28 February 2025

450

5,723

163,829

NET BOOK VALUE

At 28 February 2025

1,350

586

22,039

At 29 February 2024

-

782

18,269

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

-

80

Other debtors

3,900

3,900

3,900

3,980

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade creditors

1,388

920

Tax

1,340

6,573

Social security and other taxes

-

(1,250

)

VAT

4,709

5,131

Other creditors

184

221

Directors' current accounts

27,686

30,904

Accrued expenses

1,260

1,257

36,567

43,756

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.25

29.2.24

value:

£

£

2

Ordinary

1

2

2

9.

RESERVES

Retained

earnings

£

At 1 March 2024

11,641

Profit for the year

9,843

Dividends

(21,480

)

At 28 February 2025

4