Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31falsetrue12023-01-01false2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13806603 2023-01-01 2023-12-31 13806603 2022-01-01 2022-12-31 13806603 2023-12-31 13806603 2022-12-31 13806603 c:Director2 2023-01-01 2023-12-31 13806603 d:CurrentFinancialInstruments 2023-12-31 13806603 d:CurrentFinancialInstruments 2022-12-31 13806603 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13806603 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13806603 d:ShareCapital 2023-12-31 13806603 d:ShareCapital 2022-12-31 13806603 d:RetainedEarningsAccumulatedLosses 2023-12-31 13806603 d:RetainedEarningsAccumulatedLosses 2022-12-31 13806603 c:FRS102 2023-01-01 2023-12-31 13806603 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13806603 c:FullAccounts 2023-01-01 2023-12-31 13806603 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13806603 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure
Registered number: 13806603









COTSWOLD ACQUISITIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023

 
COTSWOLD ACQUISITIONS LIMITED
REGISTERED NUMBER: 13806603

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
24,481
1

  
24,481
1

Creditors: amounts falling due within one year
 5 
(24,073)
-

Net current assets
  
 
 
408
 
 
1

Total assets less current liabilities
  
408
1

  

Net assets
  
408
1


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
407
-

  
408
1


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 period 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 profit and loss account 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 by: 






Mr T White
Director

Date: 1 October 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
COTSWOLD ACQUISITIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

Cotswold Acquisitions Limited is a private company limited by shares incorporated in England and Wales, United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, CB4 0WZ.
The prinicipal activity of the Company is that of the provision of utility services to a holiday site.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Company's functional and presentational currency is pounds sterling.
The level of rounding is to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company's financial statements have been prepared under the going concern basis. The Director believes that the going concern basis is appropriate for the forseeable future. The company will receive ongoing support from the director and connected companies.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Sales are recognised on an accruals basis in the period to which they relate.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 2

 
COTSWOLD ACQUISITIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objectives evidence of impairment is found an impairment loss is recognised in the Profit and Loss Account.


3.


Employees




The average monthly number of employees, including directors, during the period was 2 (2022 - 1)


4.


Debtors

2023
2022
£
£


Other debtors
2,231
1

Prepayments and accrued income
22,250
-

24,481
1



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
95
-

Other creditors
22,477
-

Accruals and deferred income
1,501
-

24,073
-


Page 3

 
COTSWOLD ACQUISITIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

6.


Related party transactions

During the year the Company continued the loan with the directors of the company. At the year end the amount payable to the Company was £11 (2022 - £1). This loan is interest free, repayable on demand and is shown within debtors.
During the year the Company entered into loans with connected companies. The balance due to Cotswold Hills Country Park Limited is £22,477 (2022 - £Nil). The balance is interest free and repayable on demand.
During the year the Company received recharge income from connected companies, the balance received was £22,250 (2022 - £Nil). This has been recognised as accrued income.


7.


Controlling party

The controlling party of the Company is Mrs E White by virtue of her 100% shareholding in Cotswold Acquisitions Limited.


Page 4