Cooch & Associates Limited

Cooch & Associates Limited
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Cooch & Associates Limited Accountants' Report For the year ended 31 March 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Cooch & Associates Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cooch & Associates Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Cooch & Associates Limited , as a body, in accordance with the terms of our engagement letter dated 04 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of Cooch & Associates Limited and state those matters that we have agreed to state to the Board of Directors of Cooch & Associates Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cooch & Associates Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Cooch & Associates 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 of Cooch & Associates Limited . You consider that Cooch & Associates 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 Cooch & Associates 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 statutory accounts 31 March 2025. .................................................... Bowgen Limited 274 Ipswich Road Colchester Essex CO4 0ES 04 November 2025 1

Cooch & Associates Limited
Accountants' Report
For the year ended 31 March 2025

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Cooch & Associates Limited for the year ended 31 March 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cooch & Associates Limited for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Cooch & Associates Limited , as a body, in accordance with the terms of our engagement letter dated 04 November 2025. Our work has been undertaken solely to prepare for your approval the accounts of Cooch & Associates Limited and state those matters that we have agreed to state to the Board of Directors of Cooch & Associates Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cooch & Associates Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Cooch & Associates 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 of Cooch & Associates Limited . You consider that Cooch & Associates 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 Cooch & Associates 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 statutory accounts

31 March 2025.

....................................................

Bowgen Limited
274 Ipswich Road
Colchester
Essex
CO4 0ES
04 November 2025

1

Cooch & Associates Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	97,263	75,395
		97,263	75,395
Current assets
Debtors		34,318	68,973
Investments		11,882	11,882
Cash at bank and in hand		384,431	347,261
		430,631	428,116
Creditors: amount falling due within one year		(125,136)	(118,692)
Net current assets		305,495	309,424

Total assets less current liabilities		402,758	384,819
Creditors: amount falling due after more than one year		(73,640)	(90,293)
Net assets		329,118	294,526

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		329,018	294,426
Shareholders' funds		329,118	294,526

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 04 November 2025 and were signed on its behalf by:

-------------------------------
A Cooch
Director

2

Cooch & Associates Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Cooch & Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 08730519, registration address Lodge Park, Lodge Lane, Colchester, Essex, CO4 5NE. The trading address of the company is 49 Connaught Way, Billericay, Essex, CM12 0UA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

20 Reducing Balance

Current asset investments

Current asset investments are stated at the lower of cost and net realisable value.

2.	Average number of employees Average number of employees during the year was 4 (2024 : 4).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	22,000	22,000
Additions	-	-
Disposals	-	-
At 31 March 2025	22,000	22,000
Amortisation
At 01 April 2024	22,000	22,000
Charge for year	-	-
On disposals	-	-
At 31 March 2025	22,000	22,000
Net book values
At 31 March 2025	-	-
At 31 March 2024	-	-

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2024	167,992	167,992
Additions	-	-
Disposals	-	-
At 31 March 2025	167,992	167,992
Depreciation
At 01 April 2024	36,598	36,598
Charge for year	34,131	34,131
On disposals	-	-
At 31 March 2025	70,729	70,729
Net book values
Closing balance as at 31 March 2025	97,263	97,263
Opening balance as at 01 April 2024	75,395	75,395

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

3

Registered Number: 08730519
England and Wales
COOCH & ASSOCIATES LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025