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Company Registration No. 13630654 (England and Wales)
Cotswold Groundcare Machinery Ltd Unaudited accounts for the year ended 30 September 2024
Cotswold Groundcare Machinery Ltd Unaudited accounts Contents
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Cotswold Groundcare Machinery Ltd Company Information for the year ended 30 September 2024
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 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
66,884 
41,517 
Current assets
Debtors
8,048 
6,083 
Cash at bank and in hand
32,282 
30,459 
40,330 
36,542 
Creditors: amounts falling due within one year
(55,866)
(40,307)
Net current liabilities
(15,536)
(3,765)
Total assets less current liabilities
51,348 
37,752 
Creditors: amounts falling due after more than one year
(26,458)
- 
Net assets
24,890 
37,752 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
24,880 
37,742 
Shareholders' funds
24,890 
37,752 
For the year ending 30 September 2024 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 3 January 2025 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 2024
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 2023
55,028 
Additions
43,095 
Disposals
(13,500)
At 30 September 2024
84,623 
Depreciation
At 1 October 2023
13,511 
Charge for the year
12,103 
On disposals
(7,875)
At 30 September 2024
17,739 
Net book value
At 30 September 2024
66,884 
At 30 September 2023
41,517 
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Cotswold Groundcare Machinery Ltd Notes to the Accounts for the year ended 30 September 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
3,582 
- 
Trade debtors
4,466 
6,083 
8,048 
6,083 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
- 
2,765 
Obligations under finance leases and hire purchase contracts
2,302 
- 
Trade creditors
1,830 
2,554 
Taxes and social security
(2,786)
1,572 
Loans from directors
54,520 
33,416 
55,866 
40,307 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
26,458 
- 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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