ACCOUNTS - Final Accounts preparation

Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-01falseholding company22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08556033 2022-04-01 2023-03-31 08556033 2021-04-01 2022-03-31 08556033 2023-03-31 08556033 2022-03-31 08556033 c:Director1 2022-04-01 2023-03-31 08556033 d:ShareCapital 2023-03-31 08556033 d:ShareCapital 2022-03-31 08556033 c:OrdinaryShareClass1 2022-04-01 2023-03-31 08556033 c:OrdinaryShareClass1 2023-03-31 08556033 c:OrdinaryShareClass1 2022-03-31 08556033 c:FRS102 2022-04-01 2023-03-31 08556033 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 08556033 c:FullAccounts 2022-04-01 2023-03-31 08556033 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 08556033 6 2022-04-01 2023-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08556033

COEBROS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

COEBROS LIMITED

REGISTERED NUMBER: 08556033

BALANCE SHEET

AS AT 31 MARCH 2023

		2023		2022
Note		£		£

Fixed assets
Investments	4		21,848		21,848
Current assets
Cash at bank and in hand	5	2		2
Total assets less current liabilities			21,850		21,850

Net assets			21,850		21,850

Capital and reserves
Called up share capital	6	21,850	21,850
		21,850	21,850

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 June 2023.

Adam J W Coe

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

COEBROS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1.	GENERAL INFORMATION

CoeBros Limited is a private limited liability company incrporated in England and Wales within the United
Kingdom. The registered office and trading address of the Company is Gas Lane, Ely, Cambridgeshire,
CB7 4GH. The principal activity of the Company continued being that of a holding Company.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The functional and presentational currency of the Company is GBP. The level of rounding applied is
to the nearest £.

The following principal accounting policies have been applied:

2.2

EXEMPTION FROM PREPARING CONSOLIDATED FINANCIAL STATEMENTS

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

2.3

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment. Where merger relief
is applicable, the cost of the investment in a subsidiary undertaking is measured at the nominal value
of the shares issued together with the fair value of any additional consideration paid.

2.4

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 2

COEBROS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

4.	FIXED ASSET INVESTMENTS

		Investments in subsidiary companies
		£
	Cost
	At 1 April 2022	21,848
	At 31 March 2023	21,848

5.	CASH AND CASH EQUIVALENTS
		2023	2022
		£	£

	Cash at bank and in hand	2	2

6.	SHARE CAPITAL
		2023	2022
		£	£

Allotted, called up and fully paid

43,700 (2022 - 43,700) Ordinary shares of £0.50 each	21,850	21,850

7.	RELATED PARTY TRANSACTIONS
	During the year, the directors and their spouses received dividends totalling £2,000,0000.

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