REGISTERED NUMBER: 05521719 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Geoff Cowley & Co Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Preston

Mrs D Gardner

REGISTERED OFFICE:

1 Willow Park

Stoke Golding

Nuneaton

Warwickshire

CV13 6EU

REGISTERED NUMBER:

05521719 (England and Wales)

ACCOUNTANTS:

Geoff Cowley & Co Ltd

Willow Park

Upton Lane

Stoke Golding

Nuneaton

Warwickshire

CV13 6EU

FIXED ASSETS

Intangible assets

4

69,000

69,000

Tangible assets

5

15,251

20,703

84,251

89,703

CURRENT ASSETS

Debtors

6

54,702

63,204

Cash at bank and in hand

130,409

103,052

185,111

166,256

CREDITORS

Amounts falling due within one year

7

46,873

59,857

NET CURRENT ASSETS

138,238

106,399

TOTAL ASSETS LESS CURRENT LIABILITIES

222,489

196,102

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Share premium

69,000

69,000

Retained earnings

151,489

125,102

222,489

196,102

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 31 July 2026 and were signed on its behalf by:

D J Preston - Director

1.	STATUTORY INFORMATION

Geoff Cowley & Co Limited 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.

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

69,000

NET BOOK VALUE

At 31 October 2025

69,000

At 31 October 2024

69,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

25,602

26,998

52,600

DEPRECIATION

At 1 November 2024

14,990

16,907

31,897

Charge for year

2,122

3,330

5,452

At 31 October 2025

17,112

20,237

37,349

NET BOOK VALUE

At 31 October 2025

8,490

6,761

15,251

At 31 October 2024

10,612

10,091

20,703

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

51,675

42,177

Other debtors

3,027

21,027

54,702

63,204

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

7,862

28,034

Taxation and social security

31,365

24,248

Other creditors

7,646

7,575

46,873

59,857