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Company Registration No. 13630654 (England and Wales)
Cotswold Groundcare Machinery Ltd Unaudited accounts for the year ended 30 September 2023
Cotswold Groundcare Machinery Ltd Unaudited accounts Contents
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Cotswold Groundcare Machinery Ltd Company Information for the year ended 30 September 2023
Directors
Nicholas Jones Lisa Mustoe
Company Number
13630654 (England and Wales)
Registered Office
37 COTSWOLD ROAD CHELTENHAM Gloucestershire GL52 5EL ENGLAND
Accountants
MAB Accountancy Hub Ltd 82 Station Road Bishops Cleeve Cheltenham Gloucestershire GL52 8HJ
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Cotswold Groundcare Machinery Ltd Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
41,517 
25,740 
Current assets
Debtors
6,083 
4,207 
Cash at bank and in hand
30,459 
15,176 
36,542 
19,383 
Creditors: amounts falling due within one year
(40,307)
(27,465)
Net current liabilities
(3,765)
(8,082)
Net assets
37,752 
17,658 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
37,742 
17,648 
Shareholders' funds
37,752 
17,658 
For the year ending 30 September 2023 the company was entitled to exemption from audit 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 and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 November 2023 and were signed on its behalf by
Nicholas Jones Director Company Registration No. 13630654
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Cotswold Groundcare Machinery Ltd Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Cotswold Groundcare Machinery Ltd is a private company, limited by shares, registered in England and Wales, registration number 13630654. The registered office is 37 COTSWOLD ROAD, CHELTENHAM, Gloucestershire, GL52 5EL, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 Years
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2022
31,128 
Additions
28,240 
Revaluations
(4,340)
At 30 September 2023
55,028 
Depreciation
At 1 October 2022
5,388 
Charge for the year
8,919 
Surplus on revaluation
(796)
At 30 September 2023
13,511 
Net book value
At 30 September 2023
41,517 
At 30 September 2022
25,740 
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Cotswold Groundcare Machinery Ltd Notes to the Accounts for the year ended 30 September 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
6,083 
4,207 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
2,765 
1,390 
Trade creditors
2,554 
4,233 
Taxes and social security
1,572 
4,492 
Loans from directors
33,416 
17,350 
40,307 
27,465 
7
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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