Company Registration No. 10496767 (England and Wales)
COSI BUILD LTD
Unaudited accounts
for the year ended 31 March 2025
COSI BUILD LTD
Unaudited accounts
Contents
COSI BUILD LTD
Company Information
for the year ended 31 March 2025
Directors
Diane KEMP
Peter Richard KEMP
Company Number
10496767 (England and Wales)
Registered Office
35 HOLLIN HILL RD
CLOWNE
DERBYSHIRE
S43 4AX
ENGLAND
Accountants
Cranleys Chartered Accountants
Winton House
Winton Square
Basingstoke
Hampshire
RG21 8EN
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of COSI BUILD LTD for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of
COSI BUILD LTD for the year ended
31 March 2025 as set out on pages
5 -
7 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 at icaew.com/membershandbook.
This report is made solely to the Board of Directors of COSI BUILD LTD, as a body, in accordance with the terms of our engagement letter dated 24 March 2021. Our work has been undertaken solely to prepare for your approval the accounts of COSI BUILD LTD and state those matters that we have agreed to state to the Board of Directors of COSI BUILD LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than COSI BUILD LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that COSI BUILD LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of COSI BUILD LTD. You consider that COSI BUILD LTD 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 accounts of COSI BUILD LTD. 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 accounts.
Cranleys Chartered Accountants
Chartered Accountants
Winton House
Winton Square
Basingstoke
Hampshire
RG21 8EN
12 December 2025
COSI BUILD LTD
Statement of financial position
as at 31 March 2025
Tangible assets
9,942
13,256
Creditors: amounts falling due within one year
(109,149)
(70,940)
Net current liabilities
(89,049)
(50,840)
Total assets less current liabilities
(79,107)
(37,584)
Creditors: amounts falling due after more than one year
(3,080)
(3,080)
Net liabilities
(82,187)
(40,664)
Called up share capital
100
100
Profit and loss account
(82,287)
(40,764)
Shareholders' funds
(82,187)
(40,664)
For the year ending 31 March 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 December 2025 and were signed on its behalf by
Diane KEMP
Director
Company Registration No. 10496767
COSI BUILD LTD
Notes to the Accounts
for the year ended 31 March 2025
COSI BUILD LTD is a private company, limited by shares, registered in England and Wales, registration number 10496767. The registered office is 35 HOLLIN HILL RD, CLOWNE, DERBYSHIRE, S43 4AX, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Motor vehicles
25% straight line
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2024
18,300
20,715
39,015
At 31 March 2025
18,300
20,715
39,015
At 1 April 2024
13,245
12,514
25,759
Charge for the year
1,264
2,050
3,314
At 31 March 2025
14,509
14,564
29,073
At 31 March 2025
3,791
6,151
9,942
At 31 March 2024
5,055
8,201
13,256
COSI BUILD LTD
Notes to the Accounts
for the year ended 31 March 2025
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
29,612
27,142
Obligations under finance leases and hire purchase contracts
-
4,447
Trade creditors
13,790
15,540
Loans from directors
61,613
21,800
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
3,080
3,080
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).