REGISTERED NUMBER: 03971321 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

A.N.J. COOWAR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N A Coowar

A A Coowar

SECRETARY:

A A Coowar

REGISTERED OFFICE:

157 Foxon Lane

Caterham

Surrey

CR3 5SH

REGISTERED NUMBER:

03971321 (England and Wales)

ACCOUNTANTS:

Upton Neenan Lees

Chartered Accountants

Suite 1B

Quadrant House North

65 Croydon Road

Caterham

Surrey

CR3 6PB

FIXED ASSETS

Tangible assets

4

89,936

115,463

CURRENT ASSETS

Debtors

5

125,877

126,825

Cash at bank and in hand

12,547

92

138,424

126,917

CREDITORS

Amounts falling due within one year

6

(152,395

)

(120,674

)

NET CURRENT (LIABILITIES)/ASSETS

(13,971

)

6,243

TOTAL ASSETS LESS CURRENT LIABILITIES

75,965

121,706

CREDITORS

Amounts falling due after more than one year

7

(65,270

)

(121,573

)

NET ASSETS

10,695

133

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

10,595

33

10,695

133

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 November 2025 and were signed on its behalf by:

N A Coowar - Director

1.	STATUTORY INFORMATION

A.N.J. Coowar 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.

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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

94,985

161,786

256,771

Additions

17,500

1,482

18,982

Disposals

-

(46,894

)

(46,894

)

At 31 March 2025

112,485

116,374

228,859

DEPRECIATION

At 1 April 2024

39,955

101,353

141,308

Charge for year

9,525

8,606

18,131

Eliminated on disposal

-

(20,516

)

(20,516

)

At 31 March 2025

49,480

89,443

138,923

NET BOOK VALUE

At 31 March 2025

63,005

26,931

89,936

At 31 March 2024

55,030

60,433

115,463

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

125,877

126,825

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

44,871

24,549

Hire purchase contracts

2,860

28,213

Trade creditors

486

1,345

Taxation and social security

103,048

57,176

Other creditors

1,130

9,391

152,395

120,674

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

63,840

118,738

Hire purchase contracts

1,430

2,835

65,270

121,573