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Registration number: 09709519

Cox Financial Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 July 2025

Cox Financial Limited

Contents

Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3
Notes to the Unaudited Financial Statements | 4 to 7

Cox Financial Limited

Company Information

Directors | O C Cox G M Edwards A J Lythgoe

Registered office | 28 King Street London England EC2V 8EH

Accountants | Innovi Advisors Ltd Chartered Certified Accountants163 Herne Hill London SE24 9LR

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Cox Financial Limited
for the Year Ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cox Financial Limited for the year ended 31 July 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Cox Financial Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Cox Financial Limited and state those matters that we have agreed to state to the Board of Directors of Cox Financial Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cox Financial Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Cox Financial 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 Cox Financial Limited. You consider that Cox Financial 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 Cox Financial 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.

......................................
Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR

21 April 2026

Cox Financial Limited

(Registration number: 09709519)
Statement of Financial Position as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 6,867 | 6,968
Current assets |  |  |
Debtors | 6 | 30,705 | 38,095
Other financial assets |  | 256,321 | 133,097
Cash at bank and in hand |  | 218,480 | 208,261
|  | 505,506 | 379,453
Creditors: Amounts falling due within one year | 7 | (187,290) | (110,092)
Net current assets |  | 318,216 | 269,361
Net assets |  | 325,083 | 276,329
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 324,983 | 276,229
Shareholders' funds |  | 325,083 | 276,329

For the financial year ending 31 July 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 21 April 2026 and signed on its behalf by:

O C Cox Director |  |

Cox Financial Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
28 King Street
London
EC2V 8EH
England

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,value added tax and other sales taxes.

Tax

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.

Cox Financial Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

2 | Accounting policies (continued)

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.

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.

Tangible assets

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses

Depreciation

Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives at the following rates.

Asset class | Depreciation method and rate
Computer Equipment | 25% per annum on reducing balance basis
Office Equipment | 25% per annum on reducing balance basis
Leasehold improvements | 10% per annum on straight line basis

Assets held under finance leases are depreciated in the same way as owned assets.
At each statement of financial position date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Cox Financial Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 2,004 | 1,941

5 | Tangible assets

| Short leasehold land and buildings £ | Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 August 2024 | 6,093 | 7,500 | 9,127 | 22,720
Additions | - | - | 1,903 | 1,903
At 31 July 2025 | 6,093 | 7,500 | 11,030 | 24,623
Depreciation
At 1 August 2024 | 4,365 | 6,541 | 4,846 | 15,752
Charge for the year | 609 | 240 | 1,155 | 2,004
At 31 July 2025 | 4,974 | 6,781 | 6,001 | 17,756
Carrying amount
At 31 July 2025 | 1,119 | 719 | 5,029 | 6,867
At 31 July 2024 | 1,728 | 959 | 4,281 | 6,968

Included within the net book value of land and buildings above is £1,119 (2024 - £1,728) in respect of short leasehold land and buildings.

Cox Financial Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025 (continued)

6 | Debtors

| 2025 £ | 2024 £
Prepayments | 30,194 | 37,602
Other debtors | 511 | 493
| 30,705 | 38,095

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 1,914 | 901
Accruals and deferred income | 185,376 | 108,928
Other creditors | - | 263
| 187,290 | 110,092