Registration number: 00528062

CJM Cottingham Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

CJM Cottingham Limited

Company Information

Directors

Mrs V M Cottingham Mrs C J Hadlington

Registered office

26 South Saint Mary's Gate Grimsby North East Lincolnshire DN31 1LW

Bankers

HSBC Bank Plc Lincoln 221 High Street Lincoln Lincolnshire LN11 1TS Barclays Bank Plc Leicester Leicestershire LE87 2BB

CJM Cottingham Limited

(Registration number: 00528062)
Balance Sheet as at 5 April 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	60,700	60,700
Investments	5	7,863,137	5,494,297
		7,923,837	5,554,997
Current assets
Debtors	6	142,413	145,611
Cash at bank and in hand		904,939	4,056,038
		1,047,352	4,201,649
Creditors: Amounts falling due within one year	7	(48,171)	(652,146)
Net current assets		999,181	3,549,503
Total assets less current liabilities		8,923,018	9,104,500
Provisions for liabilities: Deferred tax		(141,635)	(202,032)
Net assets		8,781,383	8,902,468
Capital and reserves
Called up share capital		10,000	10,000
Fair value reserve		554,661	723,270
Retained earnings		8,216,722	8,169,198
Shareholders' funds		8,781,383	8,902,468

For the financial year ending 5 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 December 2025 and signed on its behalf by:
 

......................................... Mrs V M Cottingham Director

......................................... Mrs C J Hadlington Director

CJM Cottingham Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

1	General information

The Company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
26 South Saint Mary's Gate
Grimsby
North East Lincolnshire
DN31 1LW

These financial statements were authorised for issue by the Board on 15 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Revenue recognition

Turnover comprises rental income received from the company's farm land.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous accounting periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

CJM Cottingham Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Freehold farm land	No depreciation

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 2 (2024 - 3).

CJM Cottingham Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

4	Tangible assets

	Freehold farm land £	Total £
Cost or valuation
At 6 April 2024	60,700	60,700
At 5 April 2025	60,700	60,700
Depreciation
Carrying amount
At 5 April 2025	60,700	60,700
At 5 April 2024	60,700	60,700

Included within the net book value of land and buildings above is £60,700 (2024 - £60,700) in respect of freehold land and buildings.
 

5	Investments (current and non-current)

	Listed investments at fair value through profit and loss £	Total £
Cost or valuation
At 6 April 2024	5,494,297	5,494,297
Fair value adjustments	(171,028)	(171,028)
Additions	3,638,543	3,638,543
Disposals	(1,098,675)	(1,098,675)
At 5 April 2025	7,863,137	7,863,137
Carrying amount
At 5 April 2025	7,863,137	7,863,137
At 5 April 2024	5,494,297	5,494,297

The fair value of the listed investments has been determined by using the market value provided by the stockbroker at the year end.

The change in value included in the profit and loss account is a debit of £171,028 (2024: credit of £317,331).

CJM Cottingham Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

6

Debtors

Current	2025 £	2024 £
Other debtors	142,413	145,611
	142,413	145,611

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Amounts owed to Company undertakings and undertakings in which the Company has a participating interest		-	308
Taxation and social security		15,083	623,175
Accruals and deferred income		33,088	27,475
Other creditors		-	1,188
		48,171	652,146