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REGISTERED NUMBER: 12179197 (England and Wales)











COTTINGHAM GROUNDWORKS AND
LANDSCAPING LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023






COTTINGHAM GROUNDWORKS AND
LANDSCAPING LTD (REGISTERED NUMBER: 12179197)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023










Page

Abridged Balance Sheet 1

Notes to the Financial Statements 3


COTTINGHAM GROUNDWORKS AND
LANDSCAPING LTD (REGISTERED NUMBER: 12179197)

ABRIDGED BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 126,929 116,978

CURRENT ASSETS
Stocks 291,439 181,903
Debtors 351,527 184,245
Prepayments and accrued income 3,324 2,648
Cash at bank 303,402 57,657
949,692 426,453
CREDITORS
Amounts falling due within one year 274,244 279,942
NET CURRENT ASSETS 675,448 146,511
TOTAL ASSETS LESS CURRENT
LIABILITIES

802,377

263,489

CREDITORS
Amounts falling due after more than one
year

(47,817

)

(74,401

)

PROVISIONS FOR LIABILITIES (31,732 ) (22,226 )

ACCRUALS AND DEFERRED INCOME (3,800 ) (1,200 )
NET ASSETS 719,028 165,662

CAPITAL AND RESERVES
Called up share capital 6 2 2
Retained earnings 719,026 165,660
SHAREHOLDERS' FUNDS 719,028 165,662

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 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.

COTTINGHAM GROUNDWORKS AND
LANDSCAPING LTD (REGISTERED NUMBER: 12179197)

ABRIDGED BALANCE SHEET - continued
31 AUGUST 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 24 January 2024 and were signed on its behalf by:




R A Hay - Director



S M Wilson - Director


COTTINGHAM GROUNDWORKS AND
LANDSCAPING LTD (REGISTERED NUMBER: 12179197)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023


1. STATUTORY INFORMATION

Cottingham Groundworks And Landscaping Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 12179197

Registered office: 2 Barnsdale Close
Great Easton
Market Harborough
Leicestershire
LE16 8SQ

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.

Turnover from contract work represents the value of work done in the year, by reference to stage of completion and includes retentions. The stage of completion of a contract is measured by comparing costs incurred for work performed to date to the total estimated contract cost.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Work in progress, which is included in stock, is stated at the net sales value of the work done after provision for anticipated future losses on contracts, less amounts received as progress payments on account.

COTTINGHAM GROUNDWORKS AND
LANDSCAPING LTD (REGISTERED NUMBER: 12179197)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


2. ACCOUNTING POLICIES - continued

Debtors and creditors
Debtors receivable / creditors payable within one year are measured at transaction price (less any impairment losses on debtors for bad and doubtful debts). Loans and other financial assets / liabilities are initially measured at transaction price and subsequently measured at amortised cost determined using the effective interest method (less any impairment losses on debtors) for bad and doubtful debts.

Any losses arising from impairment are recognised in the profit and loss account.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

COTTINGHAM GROUNDWORKS AND
LANDSCAPING LTD (REGISTERED NUMBER: 12179197)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2022 167,758
Additions 55,344
Disposals (6,650 )
At 31 August 2023 216,452
DEPRECIATION
At 1 September 2022 50,780
Charge for year 42,313
Eliminated on disposal (3,570 )
At 31 August 2023 89,523
NET BOOK VALUE
At 31 August 2023 126,929
At 31 August 2022 116,978

5. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 74,106 102,294

Hire purchase creditors are secured on the relevant asset.

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1.00 2 2

7. OTHER FINANCIAL COMMITMENTS

Total financial commitments which are not included in the balance sheet amounted to £7,650 (2022 - £11,181).

COTTINGHAM GROUNDWORKS AND
LANDSCAPING LTD (REGISTERED NUMBER: 12179197)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2023 and 31 August 2022:

2023 2022
£    £   
R A Hay
Balance outstanding at start of year 3,011 -
Amounts advanced 95,049 3,011
Amounts repaid (3,011 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 95,049 3,011

S M Wilson
Balance outstanding at start of year - -
Amounts advanced 95,155 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 95,155 -

Advances to directors are repayable on demand and interest is charged at HMRC official rates.