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REGISTERED NUMBER: 02192986 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Cornwall Wood Treatments Services
Limited

Cornwall Wood Treatments Services
Limited (Registered number: 02192986)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cornwall Wood Treatments Services
Limited

Company Information
for the Year Ended 30 April 2025







DIRECTORS: R C Paget
Mrs J M Paget
C Paget





REGISTERED OFFICE: 12 United Downs Industrial Park
St Day
REDRUTH
Cornwall
TR16 5HY





REGISTERED NUMBER: 02192986 (England and Wales)





ACCOUNTANTS: Colin Truscott Accountancy Limited
9 Heron Close
Tresillian
Cornwall
TR2 4BH

Cornwall Wood Treatments Services
Limited (Registered number: 02192986)

Balance Sheet
30 April 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,048,628 1,181,728
1,048,628 1,181,728

CURRENT ASSETS
Stocks 415,050 421,910
Debtors 6 49,620 47,101
Cash at bank and in hand 1,284,065 894,291
1,748,735 1,363,302
CREDITORS
Amounts falling due within one year 7 453,912 345,294
NET CURRENT ASSETS 1,294,823 1,018,008
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,343,451

2,199,736

PROVISIONS FOR LIABILITIES 15,196 14,222
NET ASSETS 2,328,255 2,185,514

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,328,155 2,185,414
2,328,255 2,185,514

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

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

Cornwall Wood Treatments Services
Limited (Registered number: 02192986)

Balance Sheet - continued
30 April 2025


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 9 June 2025 and were signed on its behalf by:





R C Paget - Director


Cornwall Wood Treatments Services
Limited (Registered number: 02192986)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Cornwall Wood Treatments Services 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, 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.
Leasehold improvements - 10% on reducing balance
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance

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

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 13 ) .

Cornwall Wood Treatments Services
Limited (Registered number: 02192986)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2024
and 30 April 2025 5,000
AMORTISATION
At 1 May 2024
and 30 April 2025 5,000
NET BOOK VALUE
At 30 April 2025 -
At 30 April 2024 -

5. TANGIBLE FIXED ASSETS
Freehold Leasehold Plant and
property improvements machinery
£    £    £   
COST
At 1 May 2024 89,448 1,495,327 252,590
Additions - - 1,039
Disposals (89,448 ) - -
At 30 April 2025 - 1,495,327 253,629
DEPRECIATION
At 1 May 2024 - 490,983 205,423
Charge for year - 27,227 7,231
At 30 April 2025 - 518,210 212,654
NET BOOK VALUE
At 30 April 2025 - 977,117 40,975
At 30 April 2024 89,448 1,004,344 47,167

Cornwall Wood Treatments Services
Limited (Registered number: 02192986)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

5. TANGIBLE FIXED ASSETS - continued

Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 May 2024 58,138 114,116 2,009,619
Additions - - 1,039
Disposals - - (89,448 )
At 30 April 2025 58,138 114,116 1,921,210
DEPRECIATION
At 1 May 2024 57,646 73,839 827,891
Charge for year 164 10,069 44,691
At 30 April 2025 57,810 83,908 872,582
NET BOOK VALUE
At 30 April 2025 328 30,208 1,048,628
At 30 April 2024 492 40,277 1,181,728

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 43,972 40,974
Prepayments 5,648 6,127
49,620 47,101

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 84,921 30,429
Tax 62,503 2,086
Social security and other taxes 5,765 3,114
VAT 16,500 26,029
Other creditors 966 924
Directors' current accounts 277,062 277,062
Accrued expenses 6,195 5,650
453,912 345,294

8. RELATED PARTY DISCLOSURES

As at 30 April 2025 the company owed RC Paget £277,062 (2024: £277,062). The loan is free of interest, repayable on demand and included in Other Creditors.

Cornwall Wood Treatments Services
Limited (Registered number: 02192986)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is RC Paget and JM Paget.