Cowane's Hospital Trading Limited 31/03/2026 iXBRL

Company registration number: SC396783

Cowane's Hospital Trading Limited

Trading as Cowane's Hospital Trading Limited

31 March 2026

Cowane's Hospital Trading Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Cowane's Hospital Trading Limited

Directors and other information


	Directors	Reverend A F Miller
		Mr R J Iffla


	Company number	SC396783


	Registered office	Cowane's Hospital
		49 St John Street
		Stirling
		FK8 1ED


	Business address	Cowane's Hospital
		49 St John Street
		Stirling
		FK8 1ED


	Accountants	Bk Plus
		20 Barnton Street
		Stirling
		FK8 1NE

Cowane's Hospital Trading Limited

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Cowane's Hospital Trading Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cowane's Hospital Trading Limited for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants , we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/ professional-standards/ rules-standards/acca-rulebook.html.

This report is made solely to the board of directors of Cowane's Hospital Trading Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Cowane's Hospital Trading Limited and state those matters that we have agreed to state to the board of directors of Cowane's Hospital Trading Limited as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cowane's Hospital Trading Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Cowane's Hospital Trading Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cowane's Hospital Trading Limited. You consider that Cowane's Hospital Trading Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cowane's Hospital Trading Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bk Plus

Chartered Accountants

20 Barnton Street

Stirling

FK8 1NE

17 September 2026

Cowane's Hospital Trading Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Current assets
Debtors	5	100		100
		_______		_______
		100		100
Net current assets			100		100

			_______		_______
Net assets			100		100
			_______		_______

Capital and reserves
Called up share capital	6		100		100
			_______		_______
Shareholder funds			100		100
			_______		_______

The company did not trade during the current year or prior year and has not made either a profit or loss.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors responsibilities:

- The member has 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.

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.

These financial statements were approved by the board of directors and authorised for issue on 17 September 2026 , and are signed on behalf of the board by:

Reverend A F Miller

Director

Company registration number: SC396783

Cowane's Hospital Trading Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Cowane's Hospital, 49 St John Street, Stirling, FK8 1ED.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

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

Income statement policy

The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year or prior year and therefore no income statement is presented within these financial statements. There have been no movements in equity during the current year or prior year.

Taxation

The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.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.

Financial instruments

Financial assets and liabilities are recognised when the Company becomes party to the contractual provisions of the financial instrument. The Company holds basic financial instruments, which comprise other debtors. Other debtors are initially recognised at the transaction price, including any transaction costs, and are subsequently measured at amortised cost using the effective interest method, less any provision for impairment. Amounts that are receivable within one year are measured at the undiscounted amount expected to be receivable, net of any impairment. At the end of each reporting year, the Company assesses whether there is objective evidence that any financial asset amount may be impaired. A provision for impairment is established when there is objective evidence that the Company will not be able to collect all the amounts due according to the original terms of the financial assets. The amount of the provision is the difference between the asset's carrying amount and the present value of the estimated future cash flows. The amount of the provision is recognised immediately in the statement of income and retained earnings.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2025: Nil).

5. Debtors

	2026	2025
	£	£
Other debtors	100	100
	_______	_______

6. Called up share capital

Issued, called up and fully paid

	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______