REGISTERED NUMBER: 14793387 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

ELEANOR COWLAM LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs E L Nagra

REGISTERED OFFICE:

Granville Hall

Granville Road

Leicester

Leicestershire

LE1 7RU

REGISTERED NUMBER:

14793387 (England and Wales)

FIXED ASSETS

Tangible assets

4

109,042

85,879

CURRENT ASSETS

Stocks

265

700

Debtors

5

2,300

3,584

Cash at bank

16,407

51,145

18,972

55,429

CREDITORS

Amounts falling due within one year

6

38,648

84,990

NET CURRENT LIABILITIES

(19,676

)

(29,561

)

TOTAL ASSETS LESS CURRENT LIABILITIES

89,366

56,318

CREDITORS

Amounts falling due after more than one year

7

(9,607

)

(14,090

)

PROVISIONS FOR LIABILITIES

(27,261

)

(14,964

)

NET ASSETS

52,498

27,264

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

52,488

27,254

52,498

27,264

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 28 July 2026 and were signed by:

Mrs E L Nagra - Director

1.	STATUTORY INFORMATION

Eleanor Cowlam 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Revenue comprises the fair value for the sale of goods and services excluding value added taxes and represents net invoice value less estimated rebates, returns and settlement discounts. The company supplies products and services from it's premises to customers under standard terms and conditions. In all cases revenue is recognised when the risks and rewards of ownership are transferred and this is defined to be on completion of services and exchange of the goods.

Tangible fixed assets

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

Short leasehold

-

10% on cost

Plant and machinery

-

15% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

39,784

54,534

6,634

5,841

106,793

Additions

18,919

13,465

7,427

945

40,756

At 30 April 2026

58,703

67,999

14,061

6,786

147,549

DEPRECIATION

At 1 May 2025

7,957

9,107

2,292

1,558

20,914

Charge for year

5,573

8,180

2,516

1,324

17,593

At 30 April 2026

13,530

17,287

4,808

2,882

38,507

NET BOOK VALUE

At 30 April 2026

45,173

50,712

9,253

3,904

109,042

At 30 April 2025

31,827

45,427

4,342

4,283

85,879

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,959

2,798

Other debtors

341

786

2,300

3,584

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 8)

16,237

8,819

Trade creditors

1,272

6,234

Taxation and social security

13,160

2,156

Other creditors

7,979

67,781

38,648

84,990

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts (see note 8)

9,607

14,090

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

16,237

8,819

Between one and five years

9,607

14,090

25,844

22,909

Non-cancellable

operating leases

2026

2025

£

£

Within one year

15,000

15,000

Between one and five years

30,000

45,000

45,000

60,000

9.	RELATED PARTY DISCLOSURES

At the year end, the company owed the director £56 (2025: £63,688).