Cotswold Security Group Ltd - Filleted accounts

Registered number

10894935

Cotswold Security Group Ltd

Filleted Accounts

31 August 2025

Cotswold Security Group Ltd
Registered number:		10894935
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		51,410			23,004

Current assets
Debtors	4	320,152			221,269
Cash at bank and in hand		198,789			141,419
		518,941			362,688

Creditors: amounts falling due within one year	5	(315,953)			(240,387)

Net current assets			202,988			122,301

Total assets less current liabilities			254,398			145,305

Creditors: amounts falling due after more than one year	6		(6,667)			(24,046)



Net assets			247,731			121,259

Capital and reserves
Called up share capital			100			100
Profit and loss account			247,631			121,159

Shareholder's funds			247,731			121,259

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Kay Clifton
Director
Approved by the board on 24 October 2025

Cotswold Security Group Ltd
Notes to the Accounts
for the year ended 31 August 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles	25% reducing balance
	Plant and machinery	25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			29		19


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 September 2024	15,199		40,526		55,725
	Additions	6,407		39,135		45,542
	At 31 August 2025	21,606		79,661		101,267

	Depreciation
	At 1 September 2024	9,907		22,814		32,721
	Charge for the year	2,924		14,212		17,136
	At 31 August 2025	12,831		37,026		49,857

	Net book value
	At 31 August 2025	8,775		42,635		51,410
	At 31 August 2024	5,292		17,712		23,004


4	Debtors			2025		2024
£					£

	Trade debtors			320,152		221,269


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			10,000		3,333
	Trade creditors			8,606		23,220
	Taxation and social security costs			210,668		149,977
	Other creditors			86,679		63,857
				315,953		240,387


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			6,667		24,046


7	Other information

	Cotswold Security Group Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	De Montfort House
	Enterprise Way
	Evesham
	Worcs
	WR11 1GS