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REGISTERED NUMBER: 12682134 (England and Wales)

| Unaudited Financial Statements |

| For The Year Ended 30 June 2025 |

| for |

| Cotswold Plant Ltd |

| Cotswold Plant Ltd (Registered number: 12682134) |

Contents of the Financial Statements

For The Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Cotswold Plant Ltd |

Company Information

For The Year Ended 30 June 2025

| DIRECTORS: | J M Maher

| J G Maher

| P J Maher

| REGISTERED OFFICE: | Farm View

| Blacksmiths Lane

| The Leigh

| Gloucester

| GL19 4AG

| REGISTERED NUMBER: | 12682134 (England and Wales)

| ACCOUNTANTS: | Kingscott Dix Limited

| Chartered Accountants

| Goodridge Court

| Goodridge Avenue

| Gloucester

| Gloucestershire

| GL2 5EN

| Cotswold Plant Ltd (Registered number: 12682134) |

Balance Sheet

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,277 |  | 9,257 |  |

CURRENT ASSETS

Debtors | 5 | 322 |  | 326 |  |

Cash at bank and in hand | 27 |  | 13 |  |

349 |  | 339 |  |

CREDITORS

Amounts falling due within one year | 6 | 28,604 |  | 28,550 |  |

NET CURRENT LIABILITIES | (28,255 | ) | (28,211 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (24,978 | ) | (18,954 | ) |

CAPITAL AND RESERVES

Called up share capital | 3 |  | 3 |  |

Retained earnings | (24,981 | ) | (18,957 | ) |

(24,978 | ) | (18,954 | ) |

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

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 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.

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 16 September 2025 and were signed on its behalf by:

J M Maher - Director

| Cotswold Plant Ltd (Registered number: 12682134) |

Notes to the Financial Statements

For The Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Cotswold Plant 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.

| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| Tangible fixed assets

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

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

| Basic financial liabilities

| Basic financial liabilities, including trade and other payable, are initially recognised at transaction price.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised at transaction price.

| Cotswold Plant Ltd (Registered number: 12682134) |

Notes to the Financial Statements - continued

For The Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| Derecognition of financial liabilities

| Financial liabilities are derecognised when, and only when, the company's obligations are discharged, cancelled or they expire.

| 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.

| Going concern

| The financial statements as at 30 June 2024 show an excess of liabilities over assets of £18,954 (2023: £12,945) indicating that the company is insolvent and reliant on the ongoing support of its creditors to continue as a going concern. The director is confident that this support will continue for the foreseeable future and the ongoing trading will enable the company to return to profitability. Accordingly, the financial statements have been prepared on a going concern basis.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 29,898 |  |

| DEPRECIATION

| At 1 July 2024 | 20,641 |  |

| Charge for year | 5,980 |  |

| At 30 June 2025 | 26,621 |  |

| NET BOOK VALUE

| At 30 June 2025 | 3,277 |  |

| At 30 June 2024 | 9,257 |  |

| Cotswold Plant Ltd (Registered number: 12682134) |

Notes to the Financial Statements - continued

For The Year Ended 30 June 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Other debtors | 322 |  | 326 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade creditors | 43 |  | - |  |

| Taxation and social security | 11 |  | - |  |

| Other creditors | 28,550 |  | 28,550 |  |

28,604 |  | 28,550 |  |