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REGISTERED NUMBER: 09278008 (England and Wales)

UNAUDITED CESSATION FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 JULY 2025

FOR

A C COUGHTREY & SON LIMITED

A C COUGHTREY & SON LIMITED (REGISTERED NUMBER: 09278008) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 JULY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| A C COUGHTREY & SON LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 27 JULY 2025

| DIRECTORS: | A C Coughtrey

| Ms K Coughtrey

| REGISTERED OFFICE: | Stane Street Nurseries

| Stane Street

| Codmore Hill

| Pulborough

| West Sussex

| RH20 1BQ

| REGISTERED NUMBER: | 09278008 (England and Wales)

| ACCOUNTANTS: | Lewis Brownlee (Chichester) Limited

| Grange House

| Grange Road

| Midhurst

| West Sussex

| GU29 9LS

A C COUGHTREY & SON LIMITED (REGISTERED NUMBER: 09278008) |

BALANCE SHEET

27 JULY 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | - |  | 139,608 |  |

CURRENT ASSETS

Stocks | - |  | 15,000 |  |

Debtors | 5 | 538,936 |  | 90,205 |  |

Cash at bank and in hand | 234,743 |  | 735,209 |  |

773,679 |  | 840,414 |  |

CREDITORS

Amounts falling due within one year | 6 | 13,357 |  | 41,890 |  |

NET CURRENT ASSETS | 760,322 |  | 798,524 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 760,322 |  | 938,132 |  |

PROVISIONS FOR LIABILITIES | - |  | 2,335 |  |

NET ASSETS | 760,322 |  | 935,797 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 760,320 |  | 935,795 |  |

760,322 |  | 935,797 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 July 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.

A C COUGHTREY & SON LIMITED (REGISTERED NUMBER: 09278008) |

BALANCE SHEET - continued

27 JULY 2025

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 1 April 2026 and were signed on its behalf by:

Ms K Coughtrey - Director

A C COUGHTREY & SON LIMITED (REGISTERED NUMBER: 09278008) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 27 JULY 2025

1. | STATUTORY INFORMATION

| A C Coughtrey & Son Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentational currency of the financial statements is in Pound Sterling (£) which is rounded to the nearest pound (£).

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on reducing balance, 20% on reducing balance and 15% on reducing balance

| Stocks

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

| Financial instruments

| Financial instruments are classified by the directors as basic or advanced following the conditions in FRS 102 section 11. Basic financial instruments are recognised at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

A C COUGHTREY & SON LIMITED (REGISTERED NUMBER: 09278008) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 27 JULY 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| The company ceased trading as of the 27 July 2025 and it is the company directors intention to remove the company from the companies register. These financial statements have been prepared on a basis other than that of the going concern basis. This basis includes, where applicable, writing the company's assets down to net realisable value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

Plant and |

Land and | machinery |

buildings | etc | Totals |

| £ | £ | £

| COST

| At 28 July 2024 | 125,000 |  | 44,627 |  | 169,627 |  |

| Additions | - |  | 414 |  | 414 |  |

| Disposals | (125,000 | ) | (45,041 | ) | (170,041 | ) |

| At 27 July 2025 | - |  | - |  | - |  |

| DEPRECIATION

| At 28 July 2024 | - |  | 30,019 |  | 30,019 |  |

| Charge for year | - |  | 2,981 |  | 2,981 |  |

| Eliminated on disposal | - |  | (33,000 | ) | (33,000 | ) |

| At 27 July 2025 | - |  | - |  | - |  |

| NET BOOK VALUE

| At 27 July 2025 | - |  | - |  | - |  |

| At 27 July 2024 | 125,000 |  | 14,608 |  | 139,608 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 834 |  | 95 |  |

| Other debtors | 538,102 |  | 90,110 |  |

538,936 |  | 90,205 |  |

A C COUGHTREY & SON LIMITED (REGISTERED NUMBER: 09278008) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 27 JULY 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade creditors | - |  | 11,566 |  |

| Taxation and social security | 1,591 |  | 16,989 |  |

| Other creditors | 11,766 |  | 13,335 |  |

13,357 |  | 41,890 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year the company made advances to the directors of £496,347 (2024 : £79,857). At year end the directors owe the company £496,347 (2024 : £43,835) . This loan has been fully repaid within 9 months of the year end. Interest has been charged at the offical HMRC rate.

8. | CESSATION OF TRADE

| The company ceased to trade on 27 July 2025.