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REGISTERED NUMBER: 13538698 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2024

for

Cosgrove Groundworks North West Limited

Cosgrove Groundworks North West Limited (Registered number: 13538698)






Contents of the Financial Statements
for the Year Ended 28 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

Cosgrove Groundworks North West Limited

Company Information
for the Year Ended 28 February 2024







DIRECTORS: Mrs S M Martin
Mr J J Cosgrove
Mr M Cosgrove
Mr J P Cosgrove





REGISTERED OFFICE: Unit 7 Cosgrove Business Park
Daisy Bank Lane
Anderton
Northwich
CW9 6FY





REGISTERED NUMBER: 13538698 (England and Wales)





ACCOUNTANTS: Langricks Limited
1 Swan Street
Wilmslow
Cheshire
SK9 1HF

Cosgrove Groundworks North West Limited (Registered number: 13538698)

Balance Sheet
28 February 2024

28.2.24 28.2.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 86,026 2,238

CURRENT ASSETS
Debtors 5 649,546 538,962
Cash at bank 39,071 18,116
688,617 557,078
CREDITORS
Amounts falling due within one year 6 (473,766 ) (534,449 )
NET CURRENT ASSETS 214,851 22,629
TOTAL ASSETS LESS CURRENT
LIABILITIES

300,877

24,867

CREDITORS
Amounts falling due after more than one
year

7

(53,187

)

-

PROVISIONS FOR LIABILITIES (16,857 ) (425 )
NET ASSETS 230,833 24,442

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 230,733 24,342
230,833 24,442

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2024 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.

Cosgrove Groundworks North West Limited (Registered number: 13538698)

Balance Sheet - continued
28 February 2024


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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2024 and were signed on its behalf by:





Mr J J Cosgrove - Director


Cosgrove Groundworks North West Limited (Registered number: 13538698)

Notes to the Financial Statements
for the Year Ended 28 February 2024

1. STATUTORY INFORMATION

Cosgrove Groundworks North West Limited 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 15% on reducing balance
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

Cosgrove Groundworks North West Limited (Registered number: 13538698)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2023 2,394
Additions 141,006
Disposals (50,159 )
At 28 February 2024 93,241
DEPRECIATION
At 1 March 2023 156
Charge for year 7,059
At 28 February 2024 7,215
NET BOOK VALUE
At 28 February 2024 86,026
At 28 February 2023 2,238

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.24 28.2.23
£    £   
Trade debtors 4,214 -
Other debtors 645,332 538,962
649,546 538,962

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.24 28.2.23
£    £   
Hire purchase contracts 14,687 -
Trade creditors 270,963 355,039
Taxation and social security 62,810 16,544
Other creditors 125,306 162,866
473,766 534,449

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.24 28.2.23
£    £   
Hire purchase contracts 53,187 -

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Cosgrove Groundworks North West Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cosgrove Groundworks North West Limited for the year ended 28 February 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cosgrove Groundworks North West Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cosgrove Groundworks North West Limited and state those matters that we have agreed to state to the Board of Directors of Cosgrove Groundworks North West Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cosgrove Groundworks North West Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cosgrove Groundworks North West Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cosgrove Groundworks North West Limited. You consider that Cosgrove Groundworks North West Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cosgrove Groundworks North West Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Langricks Limited
1 Swan Street
Wilmslow
Cheshire
SK9 1HF


27 November 2024