REGISTERED NUMBER: 02617573 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

COW COMFORT A.H.S. LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

J Egan

Miss N M Egan

SECRETARY:

Mrs M A Egan

REGISTERED OFFICE:

Isle of Man Farm

Meadow Lane

Croston

Leyland

Lancashire

PR26 9JP

REGISTERED NUMBER:

02617573 (England and Wales)

ACCOUNTANTS:

Fairhurst Accountants Ltd

Chartered Accountants

Douglas Bank House

Wigan Lane

Wigan

Lancashire

WN1 2TB

FIXED ASSETS

Tangible assets

4

76,025

75,048

CURRENT ASSETS

Stocks

391,215

332,529

Debtors

5

2,744,398

2,438,709

Cash at bank and in hand

105,934

134,967

3,241,547

2,906,205

CREDITORS

Amounts falling due within one year

6

563,355

535,199

NET CURRENT ASSETS

2,678,192

2,371,006

TOTAL ASSETS LESS CURRENT LIABILITIES

2,754,217

2,446,054

PROVISIONS FOR LIABILITIES

8

7,748

6,588

NET ASSETS

2,746,469

2,439,466

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

2,746,369

2,439,366

SHAREHOLDERS' FUNDS

2,746,469

2,439,466

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 14 January 2026 and were signed on its behalf by:

Miss N M Egan - Director

1.	STATUTORY INFORMATION

Cow Comfort A.H.S. 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 represents the value, net of Value Added Tax (VAT) and discounts, of goods provided to customers and also work carried out in respect of services provided to customers.

Depreciation

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Land and Buildings - 5% straight line

Plant and Machinery - 20% straight line

Motor Vehicles - 25% straight line

Stocks

Stock is valued at the lower of cost and net realisable value. Cost is determined as bought in cost denominated in euros and converted at the average exchange rate applicable in the year.

Financial instruments

The following assets and liabilities are classified as financial instruments; trade debtors, Directors loan accounts, other debtors, trade creditors and accruals.

Financial instruments that are payable or receivable within one year, typically trade creditors, accruals, and trade debtors, are measured initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received.

Derivative financial instruments are recognised at fair value using a valuation technique with any gains or losses being reported in profit or loss. Outstanding derivatives at reporting date are included under the appropriate format heading depending on the nature of the derivative.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Transactions in foreign currencies are recorded at the rate ruling at the date of transaction. Monetary assets and liabilities in foreign currencies are translated at the rate of exchange ruling at the statement of financial position date. All differences are taken to the profit and loss account.

Hire purchase and leasing commitments

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

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

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 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 May 2024

29,846

133,985

163,831

Additions

-

21,067

21,067

Disposals

-

(8,995

)

(8,995

)

At 30 April 2025

29,846

146,057

175,903

DEPRECIATION

At 1 May 2024

750

88,034

88,784

Charge for year

300

19,789

20,089

Eliminated on disposal

-

(8,995

)

(8,995

)

At 30 April 2025

1,050

98,828

99,878

NET BOOK VALUE

At 30 April 2025

28,796

47,229

76,025

At 30 April 2024

29,096

45,951

75,047

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

303,855

228,687

Amounts owed by group undertakings

2,318,111

2,088,477

Other debtors

122,432

121,545

2,744,398

2,438,709

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

369,028

434,500

Taxation and social security

159,199

97,281

Other creditors

35,128

3,418

563,355

535,199

7.	SECURED DEBTS

Mr. J Egan has given a personal guarantee in respect of the bank facility.

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

7,748

6,588

Deferred

tax

£

Balance at 1 May 2024

6,588

Provided during year

1,160

Balance at 30 April 2025

7,748

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

20

Ordinary A

£1

20

20

20

Ordinary B

£1

20

20

20

Ordinary C

£1

20

20

20

Ordinary D

£1

20

20

20

Ordinary E

£1

20

20

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

Miss N M Egan

Balance outstanding at start of year

97,738

50,529

Amounts advanced

-

47,209

Amounts repaid

(14,761

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

82,977

97,738

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Eastquell Global Holdings Limited.

The company is a wholly owned subsidiary of Eastquell Global Holdings Limited a Company registered in Ireland.

No one person has overall control as no shareholder holds more than 20% of the issued share capital of the holding company.