Cows & Co Group Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC516417

Cows & Co Group Limited

Filleted Unaudited Abridged Financial Statements

31 July 2025

Cows & Co Group Limited

Abridged Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	161,641	157,694
Investments	6	385,250	385,250
		---------	---------
		546,891	542,944

Current assets

Debtors	25,873	23,791
Cash at bank and in hand	580	–
	--------	--------
	26,453	23,791

Creditors: amounts falling due within one year	270,887		331,307
	---------		---------
Net current liabilities		244,434	307,516
		---------	---------
Total assets less current liabilities		302,457	235,428

Creditors: amounts falling due after more than one year	172,768	155,268
	---------	---------
Net assets	129,689	80,160
	---------	---------

Capital and reserves

Called up share capital	200	200
Profit and loss account	129,489	79,960
	---------	--------
Shareholders funds	129,689	80,160
	---------	--------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the 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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Cows & Co Group Limited

Abridged Statement of Financial Position (continued)

31 July 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 27 April 2026 , and are signed on behalf of the board by:

Mr M Walton
Director

Company registration number: SC516417

Cows & Co Group Limited

Notes to the Abridged Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 3 Burnside Cottages, Seton Mains, Longniddry, East Lothian, EH32 0PG, Scotland.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated abridged financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires the use of estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses. Any estimate that has a degree of uncertainty or where judgement has been exercised in a particular area is expressly disclosed within the relevant accounting policy.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold Improvements	-	2% straight line
Equipment	-	15% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments in joint ventures

Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	£
Cost
At 1 August 2024	184,754
Additions	8,098
	---------
At 31 July 2025	192,852
	---------
Depreciation
At 1 August 2024	27,060
Charge for the year	4,151
	---------
At 31 July 2025	31,211
	---------
Carrying amount
At 31 July 2025	161,641
	---------
At 31 July 2024	157,694
	---------

6. Investments

	£
Cost
At 1 August 2024 and 31 July 2025	385,250
	---------
Impairment
At 1 August 2024 and 31 July 2025	–
	---------
Carrying amount
At 31 July 2025	385,250
	---------
At 31 July 2024	385,250
	---------

7. Related party transactions

At the balance sheet date, Cows & Co Food Limited owe the company £18,670 (2024 - £17,120), this amount is included in Debtors: Amounts owed by group undertakings. At the balance sheet date, the company owed Appleby Creamery Limited £196,883 (2024 - £194,883), this amount is included in Creditors: Amounts owed to group undertakings. The balances are interest free and repayable on demand.