REGISTERED NUMBER: 04451158 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

EWB COTTON LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Heavyside

Mrs P A Heavyside

SECRETARY:

Mrs P A Heavyside

REGISTERED OFFICE:

54 Church Street

Barrow In Furness

Cumbria

LA14 2HY

REGISTERED NUMBER:

04451158 (England and Wales)

BANKERS:

Barclays Bank plc

Leicestershire

LE87 2BB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

211,273

222,933

211,273

222,933

CURRENT ASSETS

Stocks

70,525

51,520

Debtors

-

6,598

Cash at bank and in hand

99,348

18,945

169,873

77,063

CREDITORS

Amounts falling due within one year

228,975

191,136

NET CURRENT LIABILITIES

(59,102

)

(114,073

)

TOTAL ASSETS LESS CURRENT LIABILITIES

152,171

108,860

CREDITORS

Amounts falling due after more than one year

23,620

42,889

NET ASSETS

128,551

65,971

CAPITAL AND RESERVES

Called up share capital

7

130

130

Retained earnings

128,421

65,841

SHAREHOLDERS' FUNDS

128,551

65,971

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

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

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 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account 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:

Mr S Heavyside - Director

Mrs P A Heavyside - Director

1.	STATUTORY INFORMATION

EWB Cotton 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on the going concern basis.

Turnover

Turnover represents net invoiced sales of goods and services, as adjusted for work in progress, excluding VAT.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

1% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

and 31 July 2025

150,000

AMORTISATION

At 1 August 2024

and 31 July 2025

150,000

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 August 2024

and 31 July 2025

305,600

DEPRECIATION

At 1 August 2024

82,667

Charge for year

11,660

At 31 July 2025

94,327

NET BOOK VALUE

At 31 July 2025

211,273

At 31 July 2024

222,933

The net book value of tangible fixed assets includes £18,982 (2024: £25,310) in respect of assets held under hire purchase agreements. The amount of depreciation in respect of such assets amounted to £6,327 (2024: £8,437) for the financial year.

6.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

£

Bank loans

39,278

52,490

Hire purchase contracts

7,107

12,746

46,385

65,236

Barclays Bank PLC hold debenture over the company incorporating a fixed charge, a floating charge, a negative pledge and a charge over 54 Church Street, Barrow-in-Furness.

The hire purchase contracts are secured upon the assets to which they relate.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

30

Ordinary Non Voting

£1

30

30

65

A Ordinary

£1

65

65

35

B Ordinary

£1

35

35

130

130

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr S Heavyside.