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REGISTERED NUMBER: 07773474 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

COT PROJECTS LTD

COT PROJECTS LTD (REGISTERED NUMBER: 07773474)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30th September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COT PROJECTS LTD

COMPANY INFORMATION
for the Year Ended 30th September 2024







DIRECTOR: E M Almendres-Duenas





REGISTERED OFFICE: Ossington Chambers
6-8 Castle Gate
Newark
Nottinghamshire
NG24 1AX





REGISTERED NUMBER: 07773474 (England and Wales)





ACCOUNTANTS: Stephenson Nuttall & Co
Chartered Accountants
Ossington Chambers
6-8 Castle Gate
Newark
Nottinghamshire
NG24 1AX

COT PROJECTS LTD (REGISTERED NUMBER: 07773474)

BALANCE SHEET
30th September 2024

30/9/24 30/9/23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,094,251 1,172,758

CURRENT ASSETS
Debtors 5 828,177 749,102
Cash at bank 113,912 150,685
942,089 899,787
CREDITORS
Amounts falling due within one year 6 204,770 307,087
NET CURRENT ASSETS 737,319 592,700
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,831,570

1,765,458

PROVISIONS FOR LIABILITIES 8 227,304 236,776
NET ASSETS 1,604,266 1,528,682

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 1,604,166 1,528,582
SHAREHOLDERS' FUNDS 1,604,266 1,528,682

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

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

The director acknowledges her 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.

COT PROJECTS LTD (REGISTERED NUMBER: 07773474)

BALANCE SHEET - continued
30th September 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29th May 2025 and were signed by:





E M Almendres-Duenas - Director


COT PROJECTS LTD (REGISTERED NUMBER: 07773474)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30th September 2024

1. STATUTORY INFORMATION

COT Projects 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.

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 - 6.66% on reducing balance
Computer equipment - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 1 (2023 - 1 ) .

COT PROJECTS LTD (REGISTERED NUMBER: 07773474)

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

4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1st October 2023 2,396,596 8,475 2,405,071
Disposals - (6,084 ) (6,084 )
At 30th September 2024 2,396,596 2,391 2,398,987
DEPRECIATION
At 1st October 2023 1,224,701 7,612 1,232,313
Charge for year 78,048 199 78,247
Eliminated on disposal - (5,824 ) (5,824 )
At 30th September 2024 1,302,749 1,987 1,304,736
NET BOOK VALUE
At 30th September 2024 1,093,847 404 1,094,251
At 30th September 2023 1,171,895 863 1,172,758

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Trade debtors 11,805 59,657
Other debtors 645,185 530,832
Accrued income 93,073 87,455
Prepayments 78,114 71,158
828,177 749,102

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/9/24 30/9/23
£    £   
Bank loans and overdrafts - 53,558
Tax 89,667 91,978
Social security and other taxes 857 748
VAT 22,260 24,856
Other creditors 2,693 -
Directors' current accounts 87,239 133,444
Accrued expenses 2,054 2,503
204,770 307,087

COT PROJECTS LTD (REGISTERED NUMBER: 07773474)

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

7. SECURED DEBTS

The following secured debts are included within creditors:

30/9/24 30/9/23
£    £   
Bank loans - 53,558

8. PROVISIONS FOR LIABILITIES
30/9/24 30/9/23
£    £   
Deferred tax 227,304 236,776

Deferred
tax
£   
Balance at 1st October 2023 236,776
Accelerated capital allowances (9,472 )
Balance at 30th September 2024 227,304

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30/9/24 30/9/23
value: £    £   
10,000 Ordinary 1p 100 100

10. RELATED PARTY DISCLOSURES

During the year, the company charged Carlton Wood Renewables Limited, a company in which Mrs E M Almendres Duenas is a director, a management fee of £137,542 (2023 - £137,797). At 30th September 2024 there was a balance of £645,185 owed to the company by Carlton Wood Renewables Ltd (2023 - £530,832).