Silverfin false false 31/08/2025 01/09/2024 31/08/2025 C N Wright 05/08/2020 H E Wright 05/08/2020 J A Wright 05/08/2020 17 February 2026 The principal activity of the LLP during the financial year was in the rental of cottages, for both long term and short term usage. OC432854 2025-08-31 OC432854 bus:Director1 2025-08-31 OC432854 bus:Director2 2025-08-31 OC432854 bus:Director3 2025-08-31 OC432854 2024-08-31 OC432854 core:CurrentFinancialInstruments 2025-08-31 OC432854 core:CurrentFinancialInstruments 2024-08-31 OC432854 core:Non-currentFinancialInstruments 2025-08-31 OC432854 core:Non-currentFinancialInstruments 2024-08-31 OC432854 core:FurnitureFittings 2024-08-31 OC432854 core:FurnitureFittings 2025-08-31 OC432854 2024-09-01 2025-08-31 OC432854 bus:FilletedAccounts 2024-09-01 2025-08-31 OC432854 bus:SmallEntities 2024-09-01 2025-08-31 OC432854 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 OC432854 bus:LimitedLiabilityPartnershipLLP 2024-09-01 2025-08-31 OC432854 bus:Director1 2024-09-01 2025-08-31 OC432854 bus:Director2 2024-09-01 2025-08-31 OC432854 bus:Director3 2024-09-01 2025-08-31 OC432854 core:FurnitureFittings core:TopRangeValue 2024-09-01 2025-08-31 OC432854 2023-09-01 2024-08-31 OC432854 core:FurnitureFittings 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Company No: OC432854 (England and Wales)

# COTSWOLD COLN VALLEY COTTAGES LLP

### Unaudited Financial Statements
For the financial year ended 31 August 2025
Pages for filing with the registrar

COTSWOLD COLN VALLEY COTTAGES LLP

## Unaudited Financial Statements

For the financial year ended 31 August 2025

Contents

COTSWOLD COLN VALLEY COTTAGES LLP

## BALANCE SHEET

As at 31 August 2025
COTSWOLD COLN VALLEY COTTAGES LLP

## BALANCE SHEET (continued)

As at 31 August 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 39,879 |  | 43,087
Investment property | 4 | 3,620,954 |  | 3,596,645
|  | 3,660,833 |  | 3,639,732
Current assets |  |  |  |
Debtors | 5 | 12,232 |  | 14,691
Cash at bank and in hand |  | 56,755 |  | 19,988
|  | 68,987 |  | 34,679
Creditors: amounts falling due within one year | 6 | ( 23,515) |  | ( 217,284)
Net current assets/(liabilities) |  | 45,472 |  | (182,605)
Total assets less current liabilities |  | 3,706,305 |  | 3,457,127
Creditors: amounts falling due after more than one year | 7 | ( 1,838,100) |  | ( 1,270,500)
Net assets attributable to members |  | 1,868,205 |  | 2,186,627
Represented by |  |  |  |
Loans and other debts due to members within one year |  |  |  |
Other amounts |  | 1,028,179 |  | 1,346,601
|  | 1,028,179 |  | 1,346,601
Members' other interests |  |  |  |
Revaluation reserve |  | 840,026 |  | 840,026
|  | 840,026 |  | 840,026
|  | 1,868,205 |  | 2,186,627
Total members' interests |  |  |  |
Loans and other debts due to members |  | 1,028,179 |  | 1,346,601
Members' other interests |  | 840,026 |  | 840,026
|  | 1,868,205 |  | 2,186,627

For the financial year ending 31 August 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

Members' responsibilities:

- The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006, as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Cotswold Coln Valley Cottages LLP (registered number: OC432854) were approved and authorised for issue by the Board of Directors on 17 February 2026. They were signed on its behalf by:

C N Wright Designated member |

COTSWOLD COLN VALLEY COTTAGES LLP

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025
COTSWOLD COLN VALLEY COTTAGES LLP

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 August 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Cotswold Coln Valley Cottages LLP is a limited liability partnership, incorporated in the United Kingdom under the Limited Liability Partnerships Act 2000 and is registered in England and Wales. The address of the LLP's registered office is First Floor Suite, 181b Kensington High Street, London, W8 6SH, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of Cotswold Coln Valley Cottages LLP is considered to be pounds sterling because that is the currency of the primary economic environment in which the LLP operates.
These financial statements are separate financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover comprises income due from rental properties relating to the period. Revenue is recognised on an accruals basis.

##### Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Fixtures and fittings | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the LLP becomes a party to the contractual provisions of the instrument.
Trade and other debtors and creditors are classified as basic financial instruments and are measured at transaction price. A provision is established when there is objective evidence that the LLP will not be able to collect all amounts due.
Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the LLP during the year | 3 |  | 3

#### 3. Tangible assets

| Fixtures and fittings |  | Total
| £ |  | £
Cost |  |  |
At 01 September 2024 | 67,430 |  | 67,430
Additions | 12,231 |  | 12,231
At 31 August 2025 | 79,661 |  | 79,661
Accumulated depreciation |  |  |
At 01 September 2024 | 24,343 |  | 24,343
Charge for the financial year | 15,439 |  | 15,439
At 31 August 2025 | 39,782 |  | 39,782
Net book value |  |  |
At 31 August 2025 | 39,879 |  | 39,879
At 31 August 2024 | 43,087 |  | 43,087

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 September 2024 | 3,596,645
Additions | 24,309
As at 31 August 2025 | 3,620,954

The 2023 valuations were made by the members, on an open market value for existing use basis. Subsequent additions have been included at cost. The members are of the opinion that there has been no significant movement in the properties' valuation to 31 August 2025.

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 2,229 |  | 3,363
Other debtors | 10,003 |  | 11,328
| 12,232 |  | 14,691

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Bank overdrafts | 0 |  | 140,472
Trade creditors | 9,038 |  | 68,152
Other creditors | 14,477 |  | 8,660
| 23,515 |  | 217,284

#### 7. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Bank loans | 1,838,100 |  | 1,270,500