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REGISTERED NUMBER: 09234866 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 OCTOBER 2022 TO 31 MAY 2023

FOR

COAST AND COUNTRY DESIGN AND BUILD LTD

COAST AND COUNTRY DESIGN AND BUILD LTD (REGISTERED NUMBER: 09234866)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2022 TO 31 MAY 2023




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


COAST AND COUNTRY DESIGN AND BUILD LTD

COMPANY INFORMATION
FOR THE PERIOD 1 OCTOBER 2022 TO 31 MAY 2023







DIRECTORS: Mr J P Rowles
Mrs N J Rowles





REGISTERED OFFICE: Unit 1
Newlands House
Upton Cross
Liskeard
PL14 5AY





REGISTERED NUMBER: 09234866 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

COAST AND COUNTRY DESIGN AND BUILD LTD (REGISTERED NUMBER: 09234866)

BALANCE SHEET
31 MAY 2023

31/5/23 30/9/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,947 10,125

CURRENT ASSETS
Stocks - 203,435
Debtors 5 762 30,717
Cash at bank and in hand 32,317 13,331
33,079 247,483
CREDITORS
Amounts falling due within one year 6 64,679 230,694
NET CURRENT (LIABILITIES)/ASSETS (31,600 ) 16,789
TOTAL ASSETS LESS CURRENT
LIABILITIES

(22,653

)

26,914

CREDITORS
Amounts falling due after more than one
year

7

20,660

26,684
NET (LIABILITIES)/ASSETS (43,313 ) 230

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (43,413 ) 130
SHAREHOLDERS' FUNDS (43,313 ) 230

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 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.

COAST AND COUNTRY DESIGN AND BUILD LTD (REGISTERED NUMBER: 09234866)

BALANCE SHEET - continued
31 MAY 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 July 2024 and were signed on its behalf by:





Mr J P Rowles - Director


COAST AND COUNTRY DESIGN AND BUILD LTD (REGISTERED NUMBER: 09234866)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 OCTOBER 2022 TO 31 MAY 2023

1. STATUTORY INFORMATION

Coast and Country Design and Build Ltd 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 represents the total amount receivable by the company for goods sold and services provided, excluding value added tax and trade discounts.

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 etc - 33% on cost and 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

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.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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 period was 2 (2022 - 2 ) .

COAST AND COUNTRY DESIGN AND BUILD LTD (REGISTERED NUMBER: 09234866)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2022 TO 31 MAY 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2022
and 31 May 2023 31,715
DEPRECIATION
At 1 October 2022 21,590
Charge for period 1,178
At 31 May 2023 22,768
NET BOOK VALUE
At 31 May 2023 8,947
At 30 September 2022 10,125

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/23 30/9/22
£    £   
Other debtors 762 30,717

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/5/23 30/9/22
£    £   
Bank loans and overdrafts 8,045 7,803
Hire purchase contracts 1,843 3,589
Trade creditors 439 1,932
Taxation and social security 24,117 28,561
Other creditors 30,235 188,809
64,679 230,694

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/5/23 30/9/22
£    £   
Bank loans 20,660 26,063
Hire purchase contracts - 621
20,660 26,684

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 3,943 5,157

COAST AND COUNTRY DESIGN AND BUILD LTD (REGISTERED NUMBER: 09234866)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 OCTOBER 2022 TO 31 MAY 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/5/23 30/9/22
value: £    £   
100 Ordinary £1 100 100