REGISTERED NUMBER: 12140716 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

The Cotswold Guy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C M Davey

REGISTERED OFFICE:

15 Montpellier Walk

Cheltenham

Gloucestershire

GL50 1SD

REGISTERED NUMBER:

12140716 (England and Wales)

ACCOUNTANTS:

Tayabali Tomlin

Chartered Accountants

Kenton House

Oxford Street

Moreton-in-Marsh

Gloucestershire

GL56 0LA

FIXED ASSETS

Tangible assets

4

46,897

183,778

CURRENT ASSETS

Stocks

27,000

33,279

Debtors

5

67,564

78,482

Cash at bank and in hand

(2,573

)

5,034

91,991

116,795

CREDITORS

Amounts falling due within one year

6

283,095

210,442

NET CURRENT LIABILITIES

(191,104

)

(93,647

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(144,207

)

90,131

CREDITORS

Amounts falling due after more than one year

7

124,512

131,986

NET LIABILITIES

(268,719

)

(41,855

)

CAPITAL AND RESERVES

Called up share capital

140

140

Share premium

317,279

317,279

Retained earnings

(586,138

)

(359,274

)

(268,719

)

(41,855

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2026 and were signed by:

C M Davey - Director

1.	STATUTORY INFORMATION

The Cotswold Guy 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.

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 director considers that in preparing the financial statements they have taken into account all information available, and on this basis the financial statements are prepared on a going concern basis.

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.

Improvements to property

-

25% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

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

Taxation

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 44 (2024 - 38 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 September 2024

61,628

153,494

85,782

Additions

-

7,246

847

Disposals

(61,628

)

(103,588

)

(23,879

)

At 31 August 2025

-

57,152

62,750

DEPRECIATION

At 1 September 2024

21,839

64,962

34,696

Charge for year

8,949

16,000

15,905

Eliminated on disposal

(30,788

)

(45,587

)

(9,959

)

At 31 August 2025

-

35,375

40,642

NET BOOK VALUE

At 31 August 2025

-

21,777

22,108

At 31 August 2024

39,789

88,532

51,086

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

9,500

3,060

313,464

Additions

-

-

8,093

Disposals

-

-

(189,095

)

At 31 August 2025

9,500

3,060

132,462

DEPRECIATION

At 1 September 2024

6,494

1,695

129,686

Charge for year

752

607

42,213

Eliminated on disposal

-

-

(86,334

)

At 31 August 2025

7,246

2,302

85,565

NET BOOK VALUE

At 31 August 2025

2,254

758

46,897

At 31 August 2024

3,006

1,365

183,778

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,705

8,619

Other debtors

65,859

69,863

67,564

78,482

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

51,062

98,755

Taxation and social security

148,197

61,581

Other creditors

83,836

50,106

283,095

210,442

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

124,512

131,986

8.	RELATED PARTY DISCLOSURES