REGISTERED NUMBER: 06000012 (England and Wales)

Cottage Maintenance Limited

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Director:

Ms H S Flohr

Registered office:

Bradford House

Yarmouth Road

Stalham

Norfolk

NR12 9PD

Registered number:

06000012 (England and Wales)

Accountants:

Fairhead Bradford

5 Queen Street

Great Yarmouth

Norfolk

NR30 2QP

Fixed assets

Tangible assets

4

39,065

48,680

Current assets

Debtors

5

1,735

2,237

Cash at bank

1,827

35,328

3,562

37,565

Creditors

Amounts falling due within one year

6

31,332

44,543

Net current liabilities

(27,770

)

(6,978

)

Total assets less current liabilities

11,295

41,702

Provisions for liabilities

7,220

9,002

Net assets

4,075

32,700

Capital and reserves

Called up share capital

3

3

Retained earnings

4,072

32,697

4,075

32,700

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 18 May 2026 and were signed by:

Ms H S Flohr - Director

1.	Statutory information

Cottage Maintenance 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.

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be readily measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised.

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

- the Company has transferred the significant risks and rewards of ownership to the buyer;

- the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over goods sold;

- the amount of turnover can be measured reliably

- it is probable that the Company will receive the consideration due under the transaction; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the contract;

- the stage of completion of the contract at the end of the reporting period can be measured reliably; and

- the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 7 (2024 - 7 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

Cost

At 1 January 2025

115,883

35,700

4,131

155,714

Additions

3,408

-

-

3,408

At 31 December 2025

119,291

35,700

4,131

159,122

Depreciation

At 1 January 2025

83,731

21,337

1,966

107,034

Charge for year

8,890

3,592

541

13,023

At 31 December 2025

92,621

24,929

2,507

120,057

Net book value

At 31 December 2025

26,670

10,771

1,624

39,065

At 31 December 2024

32,152

14,363

2,165

48,680

5.

Debtors: amounts falling due within one year

31/12/25

31/12/24

£

£

Other debtors

1,735

2,237

6.

Creditors: amounts falling due within one year

31/12/25

31/12/24

£

£

Trade creditors

2,071

8,091

Taxation and social security

2,893

6,762

Other creditors

26,368

29,690

31,332

44,543

7.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31/12/25

31/12/24

£

£

Ms H S Flohr

Balance outstanding at start of year

(5,976

)

(5,527

)

Amounts advanced

5,997

9,597

Amounts repaid

(3,904

)

(10,046

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3,883

)

(5,976

)