BROTHERS AT COBBS LIMITED


Directors	Andonella Maria Pini
	Mauro Pini
	Sergio Pini
	Zsuzsa Pini


Registered Address	C/O Cwa Lockkeepers Cottage
	Unit 36 Hazlemere Marina
	Waltham Abbey
	EN9 1FJ


Registered Number	13882075 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		34,486		43,986
Tangible assets	4		1,774		5,274
			36,260		49,260
Current assets
Debtors		1,530		3,370
Cash at bank and on hand		3,069		2,161
		4,599		5,531
Creditors amounts falling due within one year	5	(8,524)		(8,684)
Net current assets (liabilities)			(3,925)		(3,153)
Total assets less current liabilities			32,335		46,107
Creditors amounts falling due after one year	6		(86,375)		(101,871)
Net assets			(54,040)		(55,764)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(54,140)		(55,864)
Shareholders' funds			(54,040)		(55,764)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 October 2026, and are signed on its behalf by:

Zsuzsa Pini
Director
Registered Company No. 13882075

BROTHERS AT COBBS LIMITED

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 February 25	95,000	95,000
At 31 January 26	95,000	95,000
Amortisation and impairment
At 01 February 25	51,014	51,014
Charge for year	9,500	9,500
At 31 January 26	60,514	60,514
Net book value
At 31 January 26	34,486	34,486
At 31 January 25	43,986	43,986

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 February 25	35,000	26,074	61,074
At 31 January 26	35,000	26,074	61,074
Depreciation and impairment
At 01 February 25	29,726	26,074	55,800
Charge for year	3,500	-	3,500
At 31 January 26	33,226	26,074	59,300
Net book value
At 31 January 26	1,774	-	1,774
At 31 January 25	5,274	-	5,274

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	135	3,516
Taxation and social security	4,269	3,728
Accrued liabilities and deferred income	4,120	1,440
Total	8,524	8,684

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	86,375	101,871
Total	86,375	101,871