Company registration number SC777597 (Scotland)
Bentalla Cowden Ltd
Unaudited financial statements
for the year ended 31 August 2025
pages for filing with registrar
Bentalla Cowden Ltd
Balance sheet
as at 31 August 2025
31 August 2025
- 1 -
2025
2024
as restated
£
£
£
£
Fixed assets
3,305
703
Current assets
13,185
26,763
Creditors: amounts falling due within one year
(16,406)
(25,039)
Net current (liabilities)/assets
(3,221)
1,724
Total assets less current liabilities
84
2,427
Creditors: amounts falling due after more than one year
(480)
-
0
Net (liabilities)/assets
(396)
2,427
Capital and reserves
(396)
2,427
Notes to the financial statements
1
Directors' benefits: advances, credit and guarantees

During the year the company made payments on behalf of, or advanced funds to, the director s. At the year end an amount of £9,561 was owed by the director s to the company.

The balance is unsecured, interest‑free and repayable on demand.

2
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2025
2024
Number
Number
Employees
2
2
3
Transition to FRS105

On transition from FRS 102 to FRS 105, deferred tax balances previously recognised were derecognised and adjusted against opening reserves.

Bentalla Cowden Ltd is a private company limited by shares incorporated in Scotland. The registered office is 43 Main Street, Doune, Scotland, FK16 6BJ.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

Bentalla Cowden Ltd
Balance sheet (continued)
as at 31 August 2025
31 August 2025
- 2 -

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

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 13 April 2026 and are signed on its behalf by:
J A Williamson
Director
Company registration number SC777597 (Scotland)
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