REGISTERED NUMBER: 07239599 (England and Wales)

Coubari Ltd

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D Madir

Mrs G Madir

SECRETARY:

Mrs G Madir

REGISTERED OFFICE:

The White House

2 Meadrow

Godalming

Surrey

GU7 3HN

REGISTERED NUMBER:

07239599 (England and Wales)

ACCOUNTANTS:

Hughes Waddell

The White House

2 Meadrow

Godalming

Surrey

GU7 3HN

FIXED ASSETS

Tangible assets

4

79,762

67,963

CURRENT ASSETS

Debtors

5

1,753,769

2,169,536

Cash at bank

153,277

232,590

1,907,046

2,402,126

CREDITORS

Amounts falling due within one year

6

33,686

347,951

NET CURRENT ASSETS

1,873,360

2,054,175

TOTAL ASSETS LESS CURRENT LIABILITIES

1,953,122

2,122,138

CAPITAL AND RESERVES

Called up share capital

126

126

Share premium

18,946

18,946

Capital redemption reserve

14

14

Retained earnings

1,934,036

2,103,052

SHAREHOLDERS' FUNDS

1,953,122

2,122,138

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 4 December 2025 and were signed on its behalf by:

D Madir - Director

1.	STATUTORY INFORMATION

Coubari 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 etc

-

33% on cost

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 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

72,500

55,464

127,964

Additions

36,243

-

36,243

At 31 March 2025

108,743

55,464

164,207

DEPRECIATION

At 1 April 2024

14,500

45,501

60,001

Charge for year

21,749

2,695

24,444

At 31 March 2025

36,249

48,196

84,445

NET BOOK VALUE

At 31 March 2025

72,494

7,268

79,762

At 31 March 2024

58,000

9,963

67,963

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

27,715

119,187

Other debtors

1,726,054

2,050,349

1,753,769

2,169,536

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

20,721

44,366

Taxation and social security

11,178

293,136

Other creditors

1,787

10,449

33,686

347,951

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

D Madir and Mrs G Madir

Balance outstanding at start of year

1,618,995

1,256,581

Amounts advanced

187,971

503,924

Amounts repaid

(514,616

)

(141,510

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

1,292,350

1,618,995

Interest has been charged on the above loan at the approved HMRC rate. The above loan was also partially repaid after the balance sheet date.