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Company No: 05399009 (England and Wales)

# THE RECLAMATION COMPANY (COTSWOLDS) LIMITED

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

THE RECLAMATION COMPANY (COTSWOLDS) LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

THE RECLAMATION COMPANY (COTSWOLDS) LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 December 2025
THE RECLAMATION COMPANY (COTSWOLDS) LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 649 |  | 3,515
Tangible assets | 4 | 12,135 |  | 15,395
|  | 12,784 |  | 18,910
Current assets |  |  |  |
Stocks |  | 157,290 |  | 134,390
Debtors | 5 | 19,844 |  | 17,599
Cash at bank and in hand |  | 649,744 |  | 499,886
|  | 826,878 |  | 651,875
Creditors: amounts falling due within one year | 6 | ( 129,784) |  | ( 10,474)
Net current assets |  | 697,094 |  | 641,401
Total assets less current liabilities |  | 709,878 |  | 660,311
Provision for liabilities |  | ( 3,034) |  | ( 3,849)
Net assets |  | 706,844 |  | 656,462
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 706,744 |  | 656,362
Total shareholders' funds |  | 706,844 |  | 656,462

For the financial year ending 31 December 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 financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of The Reclamation Company (Cotswolds) Limited (registered number: 05399009) were approved and authorised for issue by the Board of Directors on 19 March 2026. They were signed on its behalf by:

Jill Elizabeth Jones Director |

THE RECLAMATION COMPANY (COTSWOLDS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
THE RECLAMATION COMPANY (COTSWOLDS) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 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

The Reclamation Company (Cotswolds) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lancaster House, Thomas Street, Cirencester, GL7 2AX, 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 Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets | 3 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line/reducing balance basis over its expected useful life, as follows:

Vehicles | 25 % reducing balance
Computer equipment | 4 years straight line

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Intangible assets

| Other intangible assets |  | Total
| £ |  | £
Cost |  |  |
At 01 January 2025 | 8,596 |  | 8,596
At 31 December 2025 | 8,596 |  | 8,596
Accumulated amortisation |  |  |
At 01 January 2025 | 5,081 |  | 5,081
Charge for the financial year | 2,866 |  | 2,866
At 31 December 2025 | 7,947 |  | 7,947
Net book value |  |  |
At 31 December 2025 | 649 |  | 649
At 31 December 2024 | 3,515 |  | 3,515

#### 4. Tangible assets

| Vehicles |  | Computer equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 January 2025 | 27,191 |  | 2,389 |  | 29,580
Additions | 0 |  | 1,082 |  | 1,082
Disposals | 0 |  | ( 698) |  | ( 698)
At 31 December 2025 | 27,191 |  | 2,773 |  | 29,964
Accumulated depreciation |  |  |  |  |
At 01 January 2025 | 12,214 |  | 1,971 |  | 14,185
Charge for the financial year | 3,744 |  | 569 |  | 4,313
Disposals | 0 |  | ( 669) |  | ( 669)
At 31 December 2025 | 15,958 |  | 1,871 |  | 17,829
Net book value |  |  |  |  |
At 31 December 2025 | 11,233 |  | 902 |  | 12,135
At 31 December 2024 | 14,977 |  | 418 |  | 15,395

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 19,844 |  | 1,429
Amounts owed by directors | 0 |  | 12,643
Corporation tax | 0 |  | 3,527
| 19,844 |  | 17,599

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

| 2025 |  | 2024
| £ |  | £
Amounts owed to directors | 54,311 |  | 0
Accruals | 5,439 |  | 2,502
Taxation and social security | 70,034 |  | 7,972
| 129,784 |  | 10,474

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Dividends paid | (65,000) |  | (9,278)
Amounts owed (to)/by directors | (54,311) |  | 12,643

Interest has been applied at 10% per annum on amounts owed to the directors and the balances are repayable on demand.