Cowdel Clarke Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 04524457

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		379,386		385,294

			379,386		385,294
CURRENT ASSETS
Debtors	5	104,620		16,305
Cash at bank and in hand		267,406		297,624

		372,026		313,929
Creditors: Amounts Falling Due Within One Year	6	(90,035 )		(66,220 )

NET CURRENT ASSETS (LIABILITIES)			281,991		247,709

TOTAL ASSETS LESS CURRENT LIABILITIES			661,377		633,003

Creditors: Amounts Falling Due After More Than One Year	7		(205,836 )		(228,378 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,092 )		(5,054 )

NET ASSETS			451,449		399,571

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			451,447		399,569

SHAREHOLDERS' FUNDS			451,449		399,571

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Cowdel Clarke Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

A Clarke

Director

30th September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Cowdel Clarke Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04524457 . The registered office is Suite 2.2 My Buro, 20 Market Street, Altrincham, Cheshire, WA14 1PF.

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.

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:

Freehold	No depreciation
Fixtures & Fittings	25% on reducing balance
Computer Equipment	33% on reducing balance

2.4. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit 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 years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2023: 8)

4. Tangible Assets

	Land & Buildings	Plant & Machinery etc.	Total
	£	£	£
Cost
As at 1 January 2024	360,247	78,030	438,277
Additions	-	2,191	2,191

As at 31 December 2024	360,247	80,221	440,468

Depreciation
As at 1 January 2024	-	52,983	52,983
Provided during the period	-	8,099	8,099

As at 31 December 2024	-	61,082	61,082

Net Book Value
As at 31 December 2024	360,247	19,139	379,386

As at 1 January 2024	360,247	25,047	385,294

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Cowdel Clarke Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	8,433	10,680
Other debtors	96,187	5,625

	104,620	16,305

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	14,745	6,595
Bank loans and overdrafts	26,784	26,508
Other creditors	541	716
Taxation and social security	47,965	32,401

	90,035	66,220

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	205,836	228,378

8. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	2	2

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr Andrew Clarke	3,096	90,529	-	-	93,625

The above loan is unsecured and repayable on demand. Interest is paid at a rate of 2.25%.

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