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REGISTERED NUMBER: 09460618 (England and Wales)
























Unaudited Financial Statements

for the Year Ended 30 March 2024

for

COX & SONS BUILDING SPECIALISTS LIMITED

COX & SONS BUILDING SPECIALISTS LIMITED (REGISTERED NUMBER: 09460618)






Contents of the Financial Statements
for the year ended 30 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COX & SONS BUILDING SPECIALISTS LIMITED

Company Information
for the year ended 30 March 2024







DIRECTOR: D J Cox





REGISTERED OFFICE: Unit 14
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ





REGISTERED NUMBER: 09460618 (England and Wales)





ACCOUNTANTS: Trevor Jones & Partners Ltd
Unit 14
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ

COX & SONS BUILDING SPECIALISTS LIMITED (REGISTERED NUMBER: 09460618)

Balance Sheet
30 March 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 22,190 12,190

CURRENT ASSETS
Stocks 25,000 25,000
Debtors 5 50,344 91,974
Cash at bank 17,165 10,850
92,509 127,824
CREDITORS
Amounts falling due within one year 6 35,402 44,077
NET CURRENT ASSETS 57,107 83,747
TOTAL ASSETS LESS CURRENT
LIABILITIES

79,297

95,937

CREDITORS
Amounts falling due after more than one year 7 78,998 110,833
NET ASSETS/(LIABILITIES) 299 (14,896 )

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 197 (14,998 )
SHAREHOLDERS' FUNDS 299 (14,896 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 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.

COX & SONS BUILDING SPECIALISTS LIMITED (REGISTERED NUMBER: 09460618)

Balance Sheet - continued
30 March 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 director and authorised for issue on 24 December 2024 and were signed by:





D J Cox - Director


COX & SONS BUILDING SPECIALISTS LIMITED (REGISTERED NUMBER: 09460618)

Notes to the Financial Statements
for the year ended 30 March 2024

1. STATUTORY INFORMATION

Cox & Sons Building Specialists 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 etc - 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 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 NIL (2023 - 1 ).

COX & SONS BUILDING SPECIALISTS LIMITED (REGISTERED NUMBER: 09460618)

Notes to the Financial Statements - continued
for the year ended 30 March 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 31 March 2023 13,413
Additions 10,000
At 30 March 2024 23,413
DEPRECIATION
At 31 March 2023
and 30 March 2024 1,223
NET BOOK VALUE
At 30 March 2024 22,190
At 30 March 2023 12,190

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 33,704 61,072
Other debtors 16,640 30,902
50,344 91,974

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 9,599 38,262
Taxation and social security 25,790 5,802
Other creditors 13 13
35,402 44,077

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 78,998 110,833

COX & SONS BUILDING SPECIALISTS LIMITED (REGISTERED NUMBER: 09460618)

Notes to the Financial Statements - continued
for the year ended 30 March 2024

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 March 2024 and 30 March 2023:

2024 2023
£    £   
D J Cox
Balance outstanding at start of year 16,930 32,070
Amounts repaid - (15,140 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 16,930

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr D. J. Cox, by virtue of his 100% shareholding of Ordinary A shares.