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Registered number: SC758759
Cozber Holdings Ltd
Financial Statements
For The Year Ended 31 January 2025
Gillespie's
Chartered Accountants
33 Leslie Street
Blairgowrie
Perthshire
PH10 6AW
Cozber Holdings Ltd
Contents
Contents

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

Page 1
Cozber Holdings Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: SC758759

| 31 January 2025 | 31 January 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 789,679 |  | 786,384
|  |  | 789,679 |  | 786,384
CURRENT ASSETS
Debtors | 5 | 2 |  | 2 |
|  | 2 |  | 2 |
Creditors: Amounts Falling Due Within One Year | 6 | (535,240 ) |  | (803,310 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (535,238 ) |  | (803,308 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 254,441 |  | (16,924 )
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (258,887 ) |  | -
NET LIABILITIES |  |  | (4,446 ) |  | (16,924 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (4,448 ) |  | (16,926 )
SHAREHOLDERS' FUNDS |  |  | (4,446) |  | (16,924)

Page 1
Page 2
Cozber Holdings Ltd
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 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

Mrs Nicoleta Cozma Director | Mr Alan Berwick Director
28th October 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Cozber Holdings Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Cozber Holdings Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC758759 . The registered office is 62d Carnegie Place, Perth, PH1 5ED.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The company is being supported by associated companies.
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 | -

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 February 2024 | 786,384
Additions | 3,295
As at 31 January 2025 | 789,679
Net Book Value
As at 31 January 2025 | 789,679
As at 1 February 2024 | 786,384

5. Debtors

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2 |  | 2

6. Creditors: Amounts Falling Due Within One Year

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 85,080 |  | 433,955
Other creditors | 450,160 |  | 369,355
| 535,240 |  | 803,310

Page 3
Page 4
Cozber Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
7. Creditors: Amounts Falling Due After More Than One Year

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 258,887 |  | -

8. Share Capital

| 31 January 2025 |  | 31 January 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Related Party Transactions
Bercoz Properties LimitedIntercompany loan accountIncluded within Other Creditors is an amount due to Bercoz Properties Limited of £87,000. Alan Berwick and Nicoleta Cozma are both directors of Bercoz Properties Limited.

Bercoz Properties Limited

Intercompany loan account

Included within Other Creditors is an amount due to Bercoz Properties Limited of £87,000. Alan Berwick and Nicoleta Cozma are both directors of Bercoz Properties Limited.

Cozber LtdIntercompany loan accountIncluded within Other Creditors is an amount due to Cozber Ltd of £296,711. Alan Berwick and Nicoleta Cozma are both directors of Cozber Ltd.

Cozber Ltd

Intercompany loan account

Included within Other Creditors is an amount due to Cozber Ltd of £296,711. Alan Berwick and Nicoleta Cozma are both directors of Cozber Ltd.

Nicsim LtdIntercompany loan accountIncluded within Other Creditors is an amount due to Nicsim Ltd of £65,608. Alan Berwick and Nicoleta Cozma are both directors of Nicsim Ltd.

Nicsim Ltd

Intercompany loan account

Included within Other Creditors is an amount due to Nicsim Ltd of £65,608. Alan Berwick and Nicoleta Cozma are both directors of Nicsim Ltd.

10. Ultimate Controlling Party
The company's ultimate controlling parties are Alan Berwick and Nicoleta Cozma by virtue of their ownership of 100% of the issued share capital in the company.
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