REGISTERED NUMBER: 07567939 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

COTMOR HOLDINGS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

450,015

362,054

Investments

5

50,000

50,000

500,015

412,054

CURRENT ASSETS

Debtors

6

650,740

563,825

Cash at bank

16,661

64,649

667,401

628,474

CREDITORS

Amounts falling due within one year

7

215,407

132,131

NET CURRENT ASSETS

451,994

496,343

TOTAL ASSETS LESS CURRENT LIABILITIES

952,009

908,397

CREDITORS

Amounts falling due after more than one year

8

(98,229

)

(52,480

)

PROVISIONS FOR LIABILITIES

(82,000

)

(85,000

)

NET ASSETS

771,780

770,917

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Retained earnings

721,780

720,917

771,780

770,917

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 13 May 2026 and were signed by:

D L Cotterill - Director

1.	STATUTORY INFORMATION

Cotmor Holdings Limited is a private company, limited by shares, registered in England and Wales, registered number 07567939. Its registered office is Unit 1 Albion Works, Moor Street, Brierley Hill, West Midlands, DY5 3SZ.

The financial statements are presented in Sterling, which is the functional currency of the company.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 each asset over its estimated useful life.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Basic financial liabilities, including trade and other debtors and creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts or payments discounted at a market rate of interest.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

888,118

Additions

226,942

Disposals

(107,281

)

At 30 November 2025

1,007,779

DEPRECIATION

At 1 December 2024

526,064

Charge for year

93,520

Eliminated on disposal

(61,820

)

At 30 November 2025

557,764

NET BOOK VALUE

At 30 November 2025

450,015

At 30 November 2024

362,054

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 December 2024

and 30 November 2025

50,000

NET BOOK VALUE

At 30 November 2025

50,000

At 30 November 2024

50,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

-

500

Amounts owed by group undertakings

650,125

560,031

Other debtors

615

3,294

650,740

563,825

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

31,299

5,343

Trade creditors

-

6,851

Amounts owed to group undertakings

178,355

51,874

Taxation and social security

2,959

65,737

Other creditors

2,794

2,326

215,407

132,131

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

98,229

52,480

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Hire purchase contracts

129,528

57,823

The hire purchase creditor is secured by way of a fixed charge over the related assets.