Registration number: 16086521

Coward Investment Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 3

Coward Investment Limited

(Registration number: 16086521)
Balance Sheet as at 31 December 2025

	Note	2025 £
Fixed assets
Investment property	4	175,940
Current assets
Cash at bank and in hand		5,354
Creditors: Amounts falling due within one year	5	(178,554)
Net current liabilities		(173,200)
Net assets		2,740
Capital and reserves
Called up share capital		2
Retained earnings		2,738
Shareholders' funds		2,740

For the financial period ending 31 December 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 period 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 Profit and Loss Account.

Approved and authorised by the Board on 5 August 2026 and signed on its behalf by:
 

......................................... Mrs C L Coward Director

......................................... Mr C H Coward Director

Coward Investment Limited

Notes to the Unaudited Financial Statements for the Period from 18 November 2024 to 31 December 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:
Flat 14
31 Gransden Avenue
London
E8 3QA
United Kingdom

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable from rents from investment properties. Rental income is recognaised on a starightline basis over the term of the relevant lease.

Tax

The tax expense for the period comprises current tax payable.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

Coward Investment Limited

Notes to the Unaudited Financial Statements for the Period from 18 November 2024 to 31 December 2025

4	Investment properties

	2025 £
Additions	175,940
At 31 December	175,940

There has been no valuation of investment property by an independent valuer.

5

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Taxation and social security	659
Other creditors	177,895
	178,554