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REGISTERED NUMBER: 11367913 (England and Wales)















COTTON PUB CO LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MAY 2025






COTTON PUB CO LIMITED (REGISTERED NUMBER: 11367913)

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










Page

Company Information 1

Chartered Accountants' Report 2

Statement of Financial Position 3

Notes to the Financial Statements 5


COTTON PUB CO 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: 11367913 (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 PUB CO 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 Statement of Financial Position. 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 Pub Co Limited for the year ended 30 May 2025 which comprise the Income Statement, Statement of Financial Position, 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 Pub Co 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 Pub Co Limited and state those matters that we have agreed to state to the Board of Directors of Cotton Pub Co 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 Pub Co Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cotton Pub Co 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 loss of Cotton Pub Co Limited. You consider that Cotton Pub Co 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 Pub Co 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 PUB CO LIMITED (REGISTERED NUMBER: 11367913)

STATEMENT OF FINANCIAL POSITION
30 MAY 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 263,507 291,617

CURRENT ASSETS
Stocks 15,240 14,000
Debtors 5 34,626 16,041
Cash at bank 7,412 6,059
57,278 36,100
CREDITORS
Amounts falling due within one year 6 485,303 451,562
NET CURRENT LIABILITIES (428,025 ) (415,462 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(164,518

)

(123,845

)

CREDITORS
Amounts falling due after more than one
year

7

(1,428

)

29,500
NET LIABILITIES (163,090 ) (153,345 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (163,190 ) (153,445 )
SHAREHOLDERS' FUNDS (163,090 ) (153,345 )

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 PUB CO LIMITED (REGISTERED NUMBER: 11367913)

STATEMENT OF FINANCIAL POSITION - 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 PUB CO LIMITED (REGISTERED NUMBER: 11367913)

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


1. STATUTORY INFORMATION

Cotton Pub Co 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 represents net sales of goods/services, excluding value added tax

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 5% on reducing balance
Plant and machinery - 5% on reducing balance
Fixtures and fittings - 15% on reducing balance
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.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

COTTON PUB CO LIMITED (REGISTERED NUMBER: 11367913)

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


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 24 (2024 - 24 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 31 May 2024 230,330 249,301 479,631
Additions - 114 114
At 30 May 2025 230,330 249,415 479,745
DEPRECIATION
At 31 May 2024 56,289 131,725 188,014
Charge for year 8,702 19,522 28,224
At 30 May 2025 64,991 151,247 216,238
NET BOOK VALUE
At 30 May 2025 165,339 98,168 263,507
At 30 May 2024 174,041 117,576 291,617

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed by group undertakings 25,618 9,618
Other debtors 9,008 6,423
34,626 16,041

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 10,453 10,247
Hire purchase contracts 20,475 9,660
Trade creditors 6,856 4,647
Amounts owed to group undertakings 416,607 414,267
Taxation and social security 26,441 8,569
Other creditors 4,471 4,172
485,303 451,562

COTTON PUB CO LIMITED (REGISTERED NUMBER: 11367913)

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


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 10,453
Hire purchase contracts (1,428 ) 19,047
(1,428 ) 29,500

8. 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 6,423 -
Amounts advanced 22,584 6,423
Amounts repaid (19,998 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,009 6,423