ACCOUNTS - Final Accounts preparation

Registered number: 09395177

COTTLESTON PROPERTY LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

COTTLESTON PROPERTY LIMITED

REGISTERED NUMBER:09395177

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
Note		£		£

Fixed assets
Investments	4		102		102
			102		102

Creditors: amounts falling due within one year	5	(48,834)		(45,715)
Net current liabilities			(48,834)		(45,715)
Total assets less current liabilities			(48,732)		(45,613)

Net liabilities			(48,732)		(45,613)

Capital and reserves
Called up share capital	6	1	1
Profit and loss account	7	(48,733)	(45,614)
		(48,732)	(45,613)

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

L M Gibson

Director

Date: 16 December 2025

The notes on pages 2 to 4 form part of these financial statements.

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COTTLESTON PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	GENERAL INFORMATION

Cottleston Property Limited is a limited company incorporated in England and Wales. The address of the registered office is 22 Stokes Croft, Bristol, BS1 2PR.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

FINANCIAL REPORTING STANDARD 102 - REDUCED DISCLOSURE EXEMPTIONS

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 7 Statement of Cash Flows;

∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);

∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;

∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Cottleston Holdings Limited as at 31 March 2025 and these financial statements may be obtained from Companies House.

2.3

GOING CONCERN

The company has received a letter of support from its ultimate parent company, Cottleston Holdings Limited, confirming it intends to provide such financial support as is necessary to enable the company to meet its ongoing financial obligations for a period of at least 12 months from the date of approval of the financial statements. Therefore, these financial statements are prepared on the going concern basis.

2.4

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.5

DEBTORS

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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COTTLESTON PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.ACCOUNTING POLICIES (CONTINUED)

2.6

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 2 (2024: 2).

4.	FIXED ASSET INVESTMENTS

		Investments in subsidiary companies
		£
	COST
	At 1 April 2024	102
	At 31 March 2025	102

5.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2025	2024
		£	£

Amounts owed to group undertakings	46,332	43,303
Accruals and deferred income	2,502	2,412
	48,834	45,715

6.	SHARE CAPITAL
		2025	2024
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

1 (2024: 1) Ordinary share of £1.00	1	1

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COTTLESTON PROPERTY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

RESERVES

Profit and loss account

The profit and loss account includes all current and previous retained profits and losses.

8.	RELATED PARTY TRANSACTIONS
	As a wholly owned subsidiary of Cottleston Holdings Limited, a company incorporated in England and Wales, the company is able to take advantage of the exemption under the terms of FRS102 from disclosing related party transactions with wholly owned entities that are part of the same group.

9.	CONTROLLING PARTY

The immediate and ultimate parent undertaking is Cottleston Holdings Limited, a company incorporated in England and Wales. Cottleston Holdings Limited prepares the largest and smallest consolidated financial statements that this company is included in.

10.	AUDITORS' INFORMATION

The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified.

The audit report was signed on 16 December 2025 by Matthew Haskell ACA (Senior statutory auditor) on behalf of Bishop Fleming Audit Limited.

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