| Cotswold Building Limited |
| Registered number: |
07497934 |
| Balance Sheet |
| as at 31 March 2025 |
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| Notes |
|
2025 |
|
2024 |
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|
£ |
£ |
|
£ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
14,956 |
|
|
51,514 |
|
| Current assets |
| Debtors |
4 |
|
25,000 |
|
|
68,000 |
| Cash at bank and in hand |
|
|
139,798 |
|
|
76,728 |
|
|
|
164,798 |
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|
144,728 |
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|
|
|
|
|
|
| Creditors: amounts falling due within one year |
5 |
|
(34,337) |
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|
(28,438) |
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| Net current assets |
|
|
|
130,461 |
|
|
116,290 |
|
| Total assets less current liabilities |
|
|
|
145,417 |
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|
167,804 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(28,378) |
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|
(33,948) |
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| Net assets |
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|
117,039 |
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|
133,856 |
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| Capital and reserves |
| Called up share capital |
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|
|
2 |
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|
2 |
| Profit and loss account |
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|
117,037 |
|
|
133,854 |
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| Shareholder's funds |
|
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|
117,039 |
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133,856 |
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| The directors are 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 directors acknowledge their 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. |
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|
| Charles Samuel Croft Smith |
| Director |
| Approved by the board on 10 January 2026 |
|
| Cotswold Building Limited |
| Notes to the Accounts |
| for the year ended 31 March 2025 |
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| 1 |
Accounting policies |
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Basis of preparation |
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The accounts have been prepared under the historical cost convention and in accordance with FRS 102 (as applicable to small companies), The Financial Reporting Standard applicable in the UK and Republic of Ireland. |
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Turnover |
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Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover comprises revenue earned from the rendering of services.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. |
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Tangible fixed assets |
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Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows: |
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Plant and machinery |
20% straight line |
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Motor Vehicle |
25% straight line |
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Stocks |
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Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
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Taxation |
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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. |
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Pensions |
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Contributions to defined contribution plans are expensed in the period to which they relate. |
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| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
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Average number of persons employed by the company |
3 |
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3 |
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| 3 |
Tangible fixed assets |
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Plant and machinery etc |
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Motor vehicles |
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Total |
| £ |
£ |
£ |
|
Cost |
|
At 1 April 2024 |
92,063 |
|
64,721 |
|
156,784 |
|
Disposals |
(49,981) |
|
(22,417) |
|
(72,398) |
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At 31 March 2025 |
42,082 |
|
42,304 |
|
84,386 |
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Depreciation |
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At 1 April 2024 |
70,370 |
|
34,900 |
|
105,270 |
|
Charge for the year |
722 |
|
6,826 |
|
7,548 |
|
On disposals |
(30,312) |
|
(13,076) |
|
(43,388) |
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At 31 March 2025 |
40,780 |
|
28,650 |
|
69,430 |
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Net book value |
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At 31 March 2025 |
1,302 |
|
13,654 |
|
14,956 |
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At 31 March 2024 |
21,693 |
|
29,821 |
|
51,514 |
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| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
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Trade debtors |
25,000 |
|
68,000 |
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Corporation Tax Repayable |
- |
|
- |
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| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
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Bank loans and overdrafts |
5,000 |
|
5,000 |
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Corporation tax |
5,435 |
|
7,020 |
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Other taxes and social security costs |
6,905 |
|
1,094 |
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Directors loans |
12,900 |
|
10,653 |
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Accruals and deferred income |
3,050 |
|
2,000 |
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Other creditors |
1,047 |
|
2,671 |
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34,337 |
|
28,438 |
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| 6 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
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Bank loans |
28,378 |
|
33,948 |
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| 7 |
Pension commitments |
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The company operates a defined contribution auto- enrolement scheme in respect of employees. The pension cost charge represents contributions payable by the company and amounted to £355 (2024: £439) |
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| 8 |
Other information |
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Cotswold Building Limited is a private company limited by shares and incorporated in England. Its registered office is: |
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Shaw Green |
|
Cotton Lane |
|
Aston-Under-Hill |
|
Evesham |
|
WR11 7SS |