Cowin Building Contractors Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04849635

Cowin Building Contractors Limited

Filleted Unaudited Financial Statements

30 September 2025

Cowin Building Contractors Limited

Financial Statements

Year ended 30 September 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Cowin Building Contractors Limited

Statement of Financial Position

30 September 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	16,166	19,480

Current assets

Stocks		5,000	5,000
Debtors	6	90,134	101,459
Cash at bank and in hand		5,605	23,890
		---------	---------
		100,739	130,349

Creditors: amounts falling due within one year	7	89,921	120,867
		---------	---------
Net current assets		10,818	9,482
		--------	--------
Total assets less current liabilities		26,984	28,962

Creditors: amounts falling due after more than one year	8	–	7,032

Provisions	4,041	4,869
	--------	--------
Net assets	22,943	17,061
	--------	--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	22,942	17,060
	--------	--------
Shareholders funds	22,943	17,061
	--------	--------

These 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 statement of income and retained earnings has not been delivered.

For the year ending 30 September 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 financial statements for the year in question in accordance with section 476 ;

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

Cowin Building Contractors Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 14 May 2026 , and are signed on behalf of the board by:

Mr J Cowin	Mr G L Cowin
Director	Director

Company registration number: 04849635

Cowin Building Contractors Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Camburgh House, 27 New Dover Road, Canterbury, Kent, CT1 3DN, United Kingdom.

2. Statement of compliance

These 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 financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax. Revenue from work undertaken is recognised by reference to the stage of completion where this can be reliably calculated.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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:

Plant and machinery	-	25% straight line
Fixtures and fittings	-	25% straight line
Motor vehicles	-	25% straight line

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.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 6 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 October 2024	5,790	18,072	66,394	90,256
Additions	–	1,110	–	1,110
	-------	--------	--------	--------
At 30 September 2025	5,790	19,182	66,394	91,366
	-------	--------	--------	--------
Depreciation
At 1 October 2024	5,731	17,462	47,583	70,776
Charge for the year	59	615	3,750	4,424
	-------	--------	--------	--------
At 30 September 2025	5,790	18,077	51,333	75,200
	-------	--------	--------	--------
Carrying amount
At 30 September 2025	–	1,105	15,061	16,166
	-------	--------	--------	--------
At 30 September 2024	59	610	18,811	19,480
	-------	--------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	9,319	18,810
Amounts owed by group undertakings and undertakings in which the company has a participating interest	15,124	–
Other debtors	65,691	82,649
	--------	---------
	90,134	101,459
	--------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	7,040	10,339
Trade creditors	49,017	42,473
Amounts owed to group undertakings and undertakings in which the company has a participating interest	–	622
Corporation tax	2,321	1,989
Social security and other taxes	24,304	28,983
Other creditors	7,239	36,461
	--------	---------
	89,921	120,867
	--------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	7,032
	----	-------

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	3,966	–
Later than 1 year and not later than 5 years	991	–
	-------	----
	4,957	–
	-------	----

10. Related party transactions

Included in debtors is amounts owed from group undertakings of £15,124 (2024: £622 owed to).

11. Controlling party

The ultimate parent company is Cowin Holdings Limited , a private company limited by shares incorporated in England and Wales. The Registered Office of Cowin Holdings Limited is Camburgh House, 27 New Dover Road, Canterbury, Kent, United Kingdom, CT1 3DN .