Company Registration No. 10347762 (England and Wales)
Cox Forestry Limited
Unaudited accounts
for the year ended 31 August 2025
Cox Forestry Limited
Unaudited accounts
Contents
Cox Forestry Limited
Company Information
for the year ended 31 August 2025
Company Number
10347762 (England and Wales)
Registered Office
Blacksmith Cottage
Chipshop
Tavistock
Devon
PL19 8NT
Accountants
Blackwell Bate Ltd
Brunel Court
122 Fore Street
Saltash
Cornwall
PL12 6JW
Cox Forestry Limited
Statement of financial position
as at 31 August 2025
Intangible assets
7,200
8,400
Tangible assets
998,915
918,906
Cash at bank and in hand
60
1,706
Creditors: amounts falling due within one year
(475,529)
(518,119)
Net current liabilities
(344,994)
(397,785)
Total assets less current liabilities
661,121
529,521
Creditors: amounts falling due after more than one year
(305,709)
(252,965)
Provisions for liabilities
Deferred tax
(141,411)
(107,482)
Net assets
214,001
169,074
Called up share capital
100
100
Profit and loss account
213,901
168,974
Shareholders' funds
214,001
169,074
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 20 May 2026 and were signed on its behalf by
Mr N Cox
Director
Company Registration No. 10347762
Cox Forestry Limited
Notes to the Accounts
for the year ended 31 August 2025
Cox Forestry Limited is a private company, limited by shares, registered in England and Wales, registration number 10347762. The registered office is Blacksmith Cottage, Chipshop, Tavistock, Devon, PL19 8NT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Nil depreciation
Plant & machinery
20% reducing balance and 10% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
20% reducing balance
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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 accounts. 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.
Cox Forestry Limited
Notes to the Accounts
for the year ended 31 August 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Intangible fixed assets
Goodwill
At 1 September 2024
12,000
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 September 2024
-
1,137,271
63,906
1,369
1,202,546
Additions
44,709
326,495
51,096
-
422,300
Disposals
-
(329,600)
-
-
(329,600)
At 31 August 2025
44,709
1,134,166
115,002
1,369
1,295,246
At 1 September 2024
-
260,074
22,898
668
283,640
Charge for the year
-
94,792
16,639
140
111,571
On disposals
-
(98,880)
-
-
(98,880)
At 31 August 2025
-
255,986
39,537
808
296,331
At 31 August 2025
44,709
878,180
75,465
561
998,915
At 31 August 2024
-
877,197
41,008
701
918,906
Amounts falling due within one year
Trade debtors
55,160
91,738
Cox Forestry Limited
Notes to the Accounts
for the year ended 31 August 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
38,282
24,500
Obligations under finance leases and hire purchase contracts
140,077
145,573
Trade creditors
38,755
46,675
Taxes and social security
24,226
16,729
Other creditors
234,189
284,642
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
284,645
209,582
9
Average number of employees
During the year the average number of employees was 3 (2024: 2).