REGISTERED NUMBER: 12179197 (England and Wales)

COTTINGHAM GROUNDWORKS AND

LANDSCAPING LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

330,051

192,512

Investments

5

2

2

330,053

192,514

CURRENT ASSETS

Stocks

50,950

464,606

Debtors

1,187,600

262,313

Prepayments and accrued income

11,215

3,853

Cash at bank

264,447

394,454

1,514,212

1,125,226

CREDITORS

Amounts falling due within one year

846,919

664,801

NET CURRENT ASSETS

667,293

460,425

TOTAL ASSETS LESS CURRENT LIABILITIES

997,346

652,939

CREDITORS

Amounts falling due after more than one year

(130,375

)

(32,790

)

PROVISIONS FOR LIABILITIES

(61,846

)

(48,128

)

ACCRUALS AND DEFERRED INCOME

(5,553

)

(4,000

)

NET ASSETS

799,572

568,021

CAPITAL AND RESERVES

Called up share capital

7

2

2

Share premium

49,999

-

Capital redemption reserve

1

-

Retained earnings

749,570

568,019

SHAREHOLDERS' FUNDS

799,572

568,021

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

R A Hay - Director

1.	STATUTORY INFORMATION

Cottingham Groundworks And Landscaping Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12179197

Registered office:

3 Weekley Wood Close

Kettering

Northamptonshire

NN14 1UQ

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.

Preparation of consolidated financial statements

The financial statements contain information about Cottingham Groundworks And Landscaping Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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 from contract work represents the value of work done in the year, by reference to stage of completion and includes retentions. The stage of completion of a contract is measured by comparing costs incurred for work performed to date to the total estimated contract cost.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Work in progress, which is included in stock, is stated at the net sales value of the work done after provision for anticipated future losses on contracts, less amounts received as progress payments on account.

Debtors and creditors

Debtors receivable / creditors payable within one year are measured at transaction price (less any impairment losses on debtors for bad and doubtful debts). Loans and other financial assets / liabilities are initially measured at transaction price and subsequently measured at amortised cost determined using the effective interest method (less any impairment losses on debtors) for bad and doubtful debts.

Any losses arising from impairment are recognised in the profit and loss account.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

337,616

Additions

261,923

Disposals

(67,262

)

At 31 August 2025

532,277

DEPRECIATION

At 1 September 2024

145,104

Charge for year

99,876

Eliminated on disposal

(42,754

)

At 31 August 2025

202,226

NET BOOK VALUE

At 31 August 2025

330,051

At 31 August 2024

192,512

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 September 2024

and 31 August 2025

2

NET BOOK VALUE

At 31 August 2025

2

At 31 August 2024

2

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

199,862

87,104

Hire purchase creditors are secured on the relevant asset.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

NIL

-

-

150

Ordinary A

£0.01

2

2

17

Ordinary B

£0.01

-

-

2

2

The following fully paid shares were allotted during the year at a premium as shown below:

60 Ordinary A shares of £0.01 each at £746.25 per share

7 Ordinary B shares of £0.01 each at £746.25 per share

8.	OTHER FINANCIAL COMMITMENTS

Total financial commitments which are not included in the balance sheet amounted to £589 (2024 - £4,119)

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

R A Hay

Balance outstanding at start of year

-

95,049

Amounts repaid

-

(95,049

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

S M Wilson

Balance outstanding at start of year

-

95,155

Amounts repaid

-

(95,155

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

P M Longhurst

Balance outstanding at start of year

-

-

Amounts advanced

50,321

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

50,321

-

Advances to directors are repayable on demand and interest is charged at HMRC official rates.