Carolyn Cousins Ltd 31/03/2026 iXBRL

Carolyn Cousins Ltd

Financial statements

31 March 2026

Carolyn Cousins Ltd

Contents

Directors and other information

Directors report

Accountants report

Statement of income and retained earnings

Statement of financial position

Notes to the financial statements

Carolyn Cousins Ltd

Directors and other information


	Directors	Mrs C Cousins
		Mr D B Cousins


	Secretary	Mrs C Cousins


	Company number	10080498


	Registered office	3 Westwood Road
		Bawtry
		Doncaster
		South Yorkshire
		DN10 6XB


	Business address	3 Westwood Road
		Bawtry
		Doncaster
		South Yorkshire
		DN10 6XB


	Accountants	John S Danson & Co
		35 Salisbury Road
		Dronfield
		Derbyshire
		S18 1UG

Carolyn Cousins Ltd

Directors report

Year ended 31 March 2026

The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2026.

Directors

The directors who served the company during the year were as follows:

Mrs C Cousins

Mr D B Cousins

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 12 October 2026 and signed on behalf of the board by:

Mrs C Cousins

Director

Carolyn Cousins Ltd

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Carolyn Cousins Ltd

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 Carolyn Cousins Ltd for the year ended 31 March 2026 which comprise the statement of income and retained earnings, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Carolyn Cousins Ltd, as a body, in accordance with the terms of our engagement letter dated 31 March 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Carolyn Cousins Ltd and state those matters that we have agreed to state to the board of directors of Carolyn Cousins Ltd as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Carolyn Cousins Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that Carolyn Cousins Ltd 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 Carolyn Cousins Ltd. You consider that Carolyn Cousins Ltd 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 Carolyn Cousins Ltd. 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.

John S Danson & Co

Chartered Accountants

35 Salisbury Road

Dronfield

Derbyshire

S18 1UG

12 October 2026

Carolyn Cousins Ltd

Statement of income and retained earnings

Year ended 31 March 2026

		2026	2025
	Note	£	£


Turnover		117,102	98,519

Cost of sales		( 2,208)	( 550)
		_______	_______
Gross profit		114,894	97,969

Administrative expenses		( 50,741)	( 47,711)
		_______	_______
Operating profit		64,153	50,258

Other interest receivable and similar income		39	-
Interest payable and similar expenses		( 132)	( 133)
		_______	_______
Profit before taxation	5	64,060	50,125

Tax on profit		( 13,143)	( 9,554)
		_______	_______
Profit for the financial year and total comprehensive income		50,917	40,571

Dividends declared and paid or payable during the year		( 46,000)	( 40,000)

Retained earnings at the start of the year		1,739	1,168
		_______	_______
Retained earnings at the end of the year		6,656	1,739
		_______	_______

All the activities of the company are from continuing operations.

Carolyn Cousins Ltd

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	6	553		240
		_______		_______
			553		240

Current assets
Cash at bank and in hand		29,343		17,040
		_______		_______
		29,343		17,040
Creditors: amounts falling due
within one year	7	( 23,140)		( 15,033)
		_______		_______
Net current assets			6,203		2,007
			_______		_______
Total assets less current liabilities			6,756		2,247

Creditors: amounts falling due
after more than one year	8		-		( 408)
			_______		_______
Net assets			6,756		1,839
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			6,656		1,739
			_______		_______
Shareholders funds			6,756		1,839
			_______		_______

For the year ending 31 March 2026 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.

These financial statements have been prepared 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'.

These financial statements were approved by the board of directors and authorised for issue on 12 October 2026 , and are signed on behalf of the board by:

Mrs C Cousins

Director

Carolyn Cousins Ltd

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3 Westwood Road, Bawtry, Doncaster, South Yorkshire, DN10 6XB.

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 historical cost basis.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Taxation

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

Tangible assets

tangible assets are initially recorded at cost, and are 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:


Fittings fixtures and equipment	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

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. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Profit before taxation

Profit before taxation is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible assets	184	80
	_______	_______

6. Tangible assets

	Fixtures, fittings and equipment	Total
	£	£
Cost
At 1 April 2025	2,059	2,059
Additions	497	497
	_______	_______
At 31 March 2026	2,556	2,556
	_______	_______
Depreciation
At 1 April 2025	1,819	1,819
Charge for the year	184	184
	_______	_______
At 31 March 2026	2,003	2,003
	_______	_______
Carrying amount
At 31 March 2026	553	553
	_______	_______
At 31 March 2025	240	240
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	404	2,420
Corporation tax	13,143	9,554
Social security and other taxes	349	163
Other creditors	9,244	2,896
	_______	_______
	23,140	15,033
	_______	_______

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

	2026	2025
	£	£
Bank loans and overdrafts	-	408
	_______	_______

9. Directors advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

			2026
	Balance brought forward	Advances /(credits) to the directors	Balance o/standing
	£	£	£
Mrs C Cousins	( 1,246)	( 6,628)	( 7,874)
	_______	_______	_______

			2025
	Balance brought forward	Advances /(credits) to the directors	Balance o/standing
	£	£	£
Mrs C Cousins	( 1,178)	( 68)	( 1,246)
	_______	_______	_______