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REGISTERED NUMBER: 06219095 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

COTSWOLD HILL STONE & MASONRY LIMITED

COTSWOLD HILL STONE & MASONRY LIMITED (REGISTERED NUMBER: 06219095)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


COTSWOLD HILL STONE & MASONRY LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTOR: D A Cook





SECRETARY: D A Cook





REGISTERED OFFICE: Saberton Farm
Beckford Road
Dumbleton
Evesham
WR11 7QW





REGISTERED NUMBER: 06219095 (England and Wales)





ACCOUNTANTS: Miles Griffon Limited
Accountants
11 Griffon Close
Quedgeley
Gloucester
Gloucestershire
GL2 4NQ

COTSWOLD HILL STONE & MASONRY LIMITED (REGISTERED NUMBER: 06219095)

BALANCE SHEET
30 April 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 105,408 125,082

CURRENT ASSETS
Stocks 750 750
Debtors 5 136,680 182,511
Cash at bank and in hand 391,729 319,252
529,159 502,513
CREDITORS
Amounts falling due within one year 6 139,576 178,342
NET CURRENT ASSETS 389,583 324,171
TOTAL ASSETS LESS CURRENT
LIABILITIES

494,991

449,253

PROVISIONS FOR LIABILITIES 25,000 24,000
NET ASSETS 469,991 425,253

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 469,891 425,153
SHAREHOLDERS' FUNDS 469,991 425,253

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 23 January 2025 and were signed by:





D A Cook - Director


COTSWOLD HILL STONE & MASONRY LIMITED (REGISTERED NUMBER: 06219095)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Cotswold Hill Stone & Masonry 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

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

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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 14 ) .

COTSWOLD HILL STONE & MASONRY LIMITED (REGISTERED NUMBER: 06219095)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 May 2023 491,840 39,032 2,722 533,594
Additions 17,650 - - 17,650
Disposals (12,300 ) - - (12,300 )
At 30 April 2024 497,190 39,032 2,722 538,944
DEPRECIATION
At 1 May 2023 371,715 34,076 2,721 408,512
Charge for year 33,896 1,239 - 35,135
Eliminated on disposal (10,111 ) - - (10,111 )
At 30 April 2024 395,500 35,315 2,721 433,536
NET BOOK VALUE
At 30 April 2024 101,690 3,717 1 105,408
At 30 April 2023 120,125 4,956 1 125,082

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 May 2023 22,545
Transfer to ownership (22,545 )
At 30 April 2024 -
DEPRECIATION
At 1 May 2023 17,196
Transfer to ownership (17,196 )
At 30 April 2024 -
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 5,349

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 135,737 181,531
Other debtors 943 980
136,680 182,511

COTSWOLD HILL STONE & MASONRY LIMITED (REGISTERED NUMBER: 06219095)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts (see note 7) - 3,954
Trade creditors 46,029 50,568
Tax 31,852 29,659
Social security and other taxes 46,300 66,896
Other creditors 2,144 3,431
Accrued expenses 13,251 23,834
139,576 178,342

7. LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

Hire purchase contracts
2024 2023
£    £   
Net obligations repayable:
Within one year - 3,954

At the year end the company had total commitments under operating leases of £80,000 (2023 £100,000).

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts - 3,954