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Registration number: 16247121

Cotswold Greenscapes Ltd
Unaudited Filleted Financial Statements
for the Period from 12 February 2025 to 28 February 2026

Cotswold Greenscapes Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 7

Cotswold Greenscapes Ltd

Company Information

Director | Mr Jacques Cresser-Brown

Registration number | 16247121

Registered office | Orchard View Kings Stanley Stonehouse Gloucestershire GL10 3QQ

Accountants | mca Shepherd Smail Ltd Unit 5 Priory Court Priory Estate Poulton Cirencester GL7 5JB

Cotswold Greenscapes Ltd

(Registration number: 16247121)
Balance Sheet as at 28 February 2026

| Note | 2026 £
Fixed assets |  |
Tangible assets | 4 | 10,353
Current assets |  |
Debtors | 5 | 51,872
Cash at bank and in hand |  | 28,209
|  | 80,081
Creditors: Amounts falling due within one year | 6 | (43,448)
Net current assets |  | 36,633
Net assets |  | 46,986
Capital and reserves |  |
Called up share capital |  | 1
Retained earnings |  | 46,985
Shareholders' funds |  | 46,986

For the financial period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 14 May 2026

Mr Jacques Cresser-Brown

Director

Cotswold Greenscapes Ltd

Notes to the Unaudited Financial Statements for the Period from 12 February 2025 to 28 February 2026

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Orchard View
Kings Stanley
Stonehouse
Gloucestershire
GL10 3QQ

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Cotswold Greenscapes Ltd

Notes to the Unaudited Financial Statements for the Period from 12 February 2025 to 28 February 2026

Judgements and estimates

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% reducing balance
Motor vehicles | 25% reducing balance

Cotswold Greenscapes Ltd

Notes to the Unaudited Financial Statements for the Period from 12 February 2025 to 28 February 2026

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

Cotswold Greenscapes Ltd

Notes to the Unaudited Financial Statements for the Period from 12 February 2025 to 28 February 2026

4 | Tangible assets

| Motor vehicles £ | Other tangible assets £ | Total £
Cost or valuation
Additions | 9,500 | 4,304 | 13,804
At 28 February 2026 | 9,500 | 4,304 | 13,804
Depreciation
Charge for the period | 2,375 | 1,076 | 3,451
At 28 February 2026 | 2,375 | 1,076 | 3,451
Carrying amount
At 28 February 2026 | 7,125 | 3,228 | 10,353

5 | Debtors

Current | 2026 £
Trade debtors | 37,681
Prepayments | 500
Other debtors | 13,691
| 51,872

Cotswold Greenscapes Ltd

Notes to the Unaudited Financial Statements for the Period from 12 February 2025 to 28 February 2026

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £
Due within one year |
Trade creditors | 7,438
Taxation and social security | 13,034
Accruals and deferred income | 1,700
Other creditors | 21,276
| 43,448

7 | Share capital

Allotted, called up and fully paid shares

| 2026
| No. | £
Ordinary shares of £1 each | 1 | 1