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REGISTERED NUMBER: 08660052 (England and Wales)















COTTON CATERING LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MAY 2025






COTTON CATERING LIMITED (REGISTERED NUMBER: 08660052)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MAY 2025










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


COTTON CATERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 MAY 2025







DIRECTORS: Mr D A Cotton
Mrs N J Cotton
Mr J L D Cotton





REGISTERED OFFICE: The Hollybush Inn
Gorcott Hill
Beoley
Redditch
B98 9EN





REGISTERED NUMBER: 08660052 (England and Wales)





ACCOUNTANTS: Folkes Worton LLP
15-17 Church Street
Stourbridge
West Midlands
DY8 1LU

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
COTTON CATERING LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cotton Catering Limited for the year ended 30 May 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cotton Catering Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cotton Catering Limited and state those matters that we have agreed to state to the Board of Directors of Cotton Catering Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cotton Catering Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cotton Catering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cotton Catering Limited. You consider that Cotton Catering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cotton Catering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Folkes Worton LLP
15-17 Church Street
Stourbridge
West Midlands
DY8 1LU


17 July 2025

COTTON CATERING LIMITED (REGISTERED NUMBER: 08660052)

BALANCE SHEET
30 MAY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 19,235 22,629
Investment property 5 364,557 364,557
383,792 387,186

CURRENT ASSETS
Debtors 6 7,951 4,504
Cash at bank 2,451 6,454
10,402 10,958
CREDITORS
Amounts falling due within one year 7 234,422 218,413
NET CURRENT LIABILITIES (224,020 ) (207,455 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

159,772

179,731

CREDITORS
Amounts falling due after more than one
year

8

(163,165

)

(168,087

)

PROVISIONS FOR LIABILITIES (3,655 ) (4,300 )
NET (LIABILITIES)/ASSETS (7,048 ) 7,344

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (7,148 ) 7,244
SHAREHOLDERS' FUNDS (7,048 ) 7,344

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

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

COTTON CATERING LIMITED (REGISTERED NUMBER: 08660052)

BALANCE SHEET - continued
30 MAY 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 17 July 2025 and were signed on its behalf by:





Mr J L D Cotton - Director


COTTON CATERING LIMITED (REGISTERED NUMBER: 08660052)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MAY 2025


1. STATUTORY INFORMATION

Cotton Catering 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 3 (2024 - 3 ) .

COTTON CATERING LIMITED (REGISTERED NUMBER: 08660052)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MAY 2025


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 31 May 2024
and 30 May 2025 60,000
DEPRECIATION
At 31 May 2024 37,371
Charge for year 3,394
At 30 May 2025 40,765
NET BOOK VALUE
At 30 May 2025 19,235
At 30 May 2024 22,629

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 31 May 2024
and 30 May 2025 364,557
NET BOOK VALUE
At 30 May 2025 364,557
At 30 May 2024 364,557

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 7,951 4,504

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 12,992 15,569
Amounts owed to group undertakings 218,060 197,560
Taxation and social security 1,960 3,940
Other creditors 1,410 1,344
234,422 218,413

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 163,165 168,087

COTTON CATERING LIMITED (REGISTERED NUMBER: 08660052)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MAY 2025


9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 May 2025 and 30 May 2024:

2025 2024
£    £   
Mr J L D Cotton
Balance outstanding at start of year 4,504 4,204
Amounts advanced 25,550 27,300
Amounts repaid (22,103 ) (27,000 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,951 4,504