Cow Talk Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08848607

COW TALK LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 January 2026

COW TALK LTD

FINANCIAL STATEMENTS

YEAR ENDED 31 JANUARY 2026

CONTENTS	PAGE

Statement of financial position	1

Notes to the financial statements	3

COW TALK LTD

STATEMENT OF FINANCIAL POSITION

31 January 2026

	2026		2025
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		42,569		52,908

CURRENT ASSETS

Stocks		1,770	2,285
Debtors	6	5,000	9,800
Cash at bank and in hand		7,128	52,998
		---------	---------
		13,898	65,083

CREDITORS: amounts falling due within one year	7	24,214		32,907
		---------		---------
NET CURRENT (LIABILITIES)/ASSETS			( 10,316)		32,176
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			32,253		85,084

CREDITORS: amounts falling due after more than one year	8		1,667		11,667

PROVISIONS	9	8,090	10,055
		---------	---------
NET ASSETS		22,496	63,362
		---------	---------

COW TALK LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 January 2026

	2026		2025
Note	£	£	£	£

CAPITAL AND RESERVES

Called up share capital	11	10	10
Profit and loss account		22,486	63,352
		---------	---------
SHAREHOLDERS FUNDS		22,496	63,362
		---------	---------

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.

For the year ending 31 January 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 were approved by the board of directors and authorised for issue on 26 October 2026 , and are signed on behalf of the board by:

Mr R Cockroft

Director

Company registration number: 08848607

COW TALK LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 JANUARY 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 Equitable House, 55 Pellon Lane, Halifax, West Yorkshire, HX1 5SP.

2. STATEMENT OF COMPLIANCE

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

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.

Revenue recognition

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. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current and deferred tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, 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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Plant and machinery	-	20% reducing balance
Motor vehicles	-	25% reducing balance
Office equipment	-	33.33% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

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

5. TANGIBLE ASSETS

	Plant and machinery	Motor vehicles	Office equipment	Total
	£	£	£	£
Cost
At 1 February 2025	43,500	39,437	1,848	84,785
Additions	–	–	1,260	1,260
	---------	---------	--------	---------
At 31 January 2026	43,500	39,437	3,108	86,045
	---------	---------	--------	---------
Depreciation
At 1 February 2025	8,980	21,390	1,507	31,877
Charge for the year	6,904	4,512	183	11,599
	---------	---------	--------	---------
At 31 January 2026	15,884	25,902	1,690	43,476
	---------	---------	--------	---------
Carrying amount
At 31 January 2026	27,616	13,535	1,418	42,569
	---------	---------	--------	---------
At 31 January 2025	34,520	18,047	341	52,908
	---------	---------	--------	---------

6. DEBTORS

	2026	2025
	£	£
Trade debtors	5,000	9,800
	--------	--------

7. CREDITORS: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	10,000	10,000
Accruals and deferred income	925	750
Corporation tax	2,349	8,170
Social security and other taxes	10,671	13,670
Director loan accounts	269	317
	---------	---------
	24,214	32,907
	---------	---------

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

	2026	2025
	£	£
Bank loans and overdrafts	1,667	11,667
	--------	---------

9. PROVISIONS

	Deferred tax (note 10)
	£
At 1 February 2025	10,055
Charge against provision	( 1,965)
	---------
At 31 January 2026	8,090
	---------

10. DEFERRED TAX

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions (note 9)	8,090	10,055
	--------	---------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	8,090	10,055
	--------	---------

11. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2026		2025
	No.	£	No.	£
Ordinary shares of £ 1 each	10	10	10	10
	-----	-----	-----	-----

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The directors loan account was in credit throughout the year. The loan is repayable on demand and no interest is charged.