2024-07-01 04489489 2025-06-30 04489489 2024-07-01 2025-06-30 04489489 2024-06-30 04489489 2023-07-01 2024-06-30 04489489 uk-core:WithinOneYear 2024-06-30 04489489 uk-core:WithinOneYear 2025-06-30 04489489 uk-core:ShareCapital 2025-06-30 04489489 uk-core:ShareCapital 2024-06-30 04489489 uk-core:RetainedEarningsAccumulatedLosses 2025-06-30 04489489 uk-core:RetainedEarningsAccumulatedLosses 2024-06-30 04489489 uk-bus:Director1 2024-07-01 2025-06-30 04489489 uk-core:PlantMachinery 2024-07-01 2025-06-30 04489489 uk-core:CommercialMotorVehicles 2024-07-01 2025-06-30 04489489 uk-core:CommercialMotorVehicles 2024-06-30 04489489 uk-core:PlantMachinery 2024-06-30 04489489 uk-core:PlantMachinery 2025-06-30 04489489 uk-core:CommercialMotorVehicles 2025-06-30 iso4217:GBP xbrli:pure 04489489 uk-bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 04489489 uk-bus:FRS102 2024-07-01 2025-06-30 04489489 uk-bus:FilletedAccounts 2024-07-01 2025-06-30 04489489 uk-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30
Cotswold Upper Crust Limited
Registered Number:04489489
For the year ended 30 June 2025
England and Wales
Unaudited Financial Statements
2
For the year ended 30 June 2025
Cotswold Upper Crust Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
04489489
As at 30 June 2025
Cotswold Upper Crust Limited
Statement of Financial Position
£
£
2024
2025
Notes
Fixed assets
Property, plant and equipment
1,405
1,874
2
1,405
1,874
Current assets
Inventories
1,500
1,500
3
Trade and other receivables
262
1,811
4
17,168
Cash and cash equivalents
17,152
20,463
18,930
Trade and other payables: amounts falling due within one year
(31,254)
(28,810)
5
(12,324)
(8,347)
Net current liabilities
Total assets less current liabilities
(6,942)
(10,450)
1,771
1,958
Provisions for liabilities
(5,171)
Net liabilities
(8,492)
Capital and reserves
Called up share capital
199
199
Retained earnings
(5,370)
(8,691)
(5,171)
(8,492)
Shareholders' funds
For the year ended 30 June 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mrs Angela J French Director
These financial statements were approved and authorised for issue by the Board on 09 August 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 30 June 2025
Cotswold Upper Crust Limited
Notes to the Financial Statements
Statutory Information
Cotswold Upper Crust Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 04489489.
Principal place of business:
19 Clarrie Road
Tetbury
Gloucestershire
GL8 8EW
Registered address:
Windyridge
Amberley
Stroud
Gloucestershire
GL5 5AA
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act
2006. The financial statements have been prepared under the historical costs convention as modified by the revaluation
of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
25% Reducing balance
25% Reducing balance
Motor vehicles
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Inventories
Inventories are valued at the lower of cost and estimated selling price less costs to sell.
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.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable.
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5
For the year ended 30 June 2025
Cotswold Upper Crust Limited
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Motor vehicles
Plant and
machinery
£
£
£
Cost or valuation
At 01 July 2024
10,855
10,000
855
At 30 June 2025
855
10,000
10,855
Provision for depreciation and impairment
At 01 July 2024
8,981
8,220
761
Charge for year
469
445
24
At 30 June 2025
9,450
8,665
785
At 30 June 2025
Net book value
70
1,335
1,405
At 30 June 2024
94
1,780
1,874
3. Inventories
2024
2025
£
£
Stocks
1,500
1,500
4. Trade and other receivables
2024
2025
£
£
Other debtors
1,811
262
5. Trade and other payables: amounts falling due within one year
2024
2025
£
£
Other creditors
28,810
31,254
6. Average number of persons employed
During the year the average number of employees was 2 (2024 : 2)
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