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Registered number: 13806603









COTSWOLD ACQUISITIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2024

 
COTSWOLD ACQUISITIONS LIMITED
REGISTERED NUMBER: 13806603

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
12,323
24,481

Cash at bank and in hand
  
6,558
-

  
18,881
24,481

Creditors: amounts falling due within one year
 5 
(15,798)
(24,073)

Net current assets
  
 
 
3,083
 
 
408

Total assets less current liabilities
  
3,083
408

  

Net assets
  
3,083
408


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
3,082
407

  
3,083
408


Page 1

 
COTSWOLD ACQUISITIONS LIMITED
REGISTERED NUMBER: 13806603

BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

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 year 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: 10 March 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
COTSWOLD ACQUISITIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

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 Directors believe that the going concern basis is appropriate for the forseeable future. The Company will receive ongoing support from the Directors 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 current 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 3

 
COTSWOLD ACQUISITIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

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

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

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.

 
2.8

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 year was 2 (2023 - 2)


4.


Debtors

2024
2023
£
£


Other debtors
6,141
2,231

Prepayments and accrued income
6,182
22,250

12,323
24,481


Page 4

 
COTSWOLD ACQUISITIONS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
6,840
-

Corporation tax
723
95

Other taxation and social security
867
-

Other creditors
-
22,477

Accruals and deferred income
7,368
1,501

15,798
24,073



6.


Prior year adjustment

A presentational prior year adjustment has been posted in the year to recognise light and heat as cost of sales rather than admin expenses. 


7.


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 (2023 - £11). 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 from connected companies is £6,130 (2023 - £22,477 owed to connected companies). The balance is interest free and repayable on demand.
During the year the Company received recharge income from connected companies, the balance received was £62,480 (2023 - £22,250). 
At the year end accrued income of £6,182 (2023 - £22,250) has been recognised which is owed from connected companies. 


8.


Controlling party

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


Page 5