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REGISTERED NUMBER: 11193218 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2025

for

Cotswold Environmental Ltd

Cotswold Environmental Ltd (Registered number: 11193218)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Cotswold Environmental Ltd

Company Information
for the Year Ended 28 February 2025







DIRECTORS: T Charlton
Mrs K Charlton





REGISTERED OFFICE: 122 Winchcombe Street
Cheltenham
Gloucestershire
GL52 2NW





REGISTERED NUMBER: 11193218 (England and Wales)





ACCOUNTANTS: Crossley and Co.
122 Winchcombe Street
Cheltenham
Gloucestershire
GL52 2NW

Cotswold Environmental Ltd (Registered number: 11193218)

Balance Sheet
28 February 2025

28.2.25 29.2.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - 503
- 503

CURRENT ASSETS
Debtors 6 3,902 2,882
Cash at bank 88,293 46,868
92,195 49,750
CREDITORS
Amounts falling due within one year 7 34,767 21,711
NET CURRENT ASSETS 57,428 28,039
TOTAL ASSETS LESS CURRENT
LIABILITIES

57,428

28,542

CAPITAL AND RESERVES
Called up share capital 8 10 10
Retained earnings 9 57,418 28,532
SHAREHOLDERS' FUNDS 57,428 28,542

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

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 11 June 2025 and were signed on its behalf by:



T Charlton - Director


Cotswold Environmental Ltd (Registered number: 11193218)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Cotswold Environmental Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 10% on cost
Fixtures and fittings - 20% on cost
Computer equipment - 25% 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 2 (2024 - 2 ) .

Cotswold Environmental Ltd (Registered number: 11193218)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2024
and 28 February 2025 10,000
AMORTISATION
At 1 March 2024
and 28 February 2025 10,000
NET BOOK VALUE
At 28 February 2025 -
At 29 February 2024 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 March 2024
and 28 February 2025 9,186 1,540 3,529 14,255
DEPRECIATION
At 1 March 2024 8,683 1,540 3,529 13,752
Charge for year 503 - - 503
At 28 February 2025 9,186 1,540 3,529 14,255
NET BOOK VALUE
At 28 February 2025 - - - -
At 29 February 2024 503 - - 503

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade debtors 3,902 2,882

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade creditors - (1 )
Tax 28,887 15,493
Social security and other taxes - 631
VAT 3,781 2,226
Directors' current accounts 299 1,562
Accrued expenses 1,800 1,800
34,767 21,711

Cotswold Environmental Ltd (Registered number: 11193218)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 28.2.25 29.2.24
value: £    £   
10 Ordinary 1 10 10

9. RESERVES
Retained
earnings
£   

At 1 March 2024 28,532
Profit for the year 93,886
Dividends (65,000 )
At 28 February 2025 57,418