COTSWOLD GREY LIMITED


Directors	AUSTIN JEFFREY, Simon John
	JEFFREY-MORT, Eloise Helene Sascha


Registered Address	6th Floor 2 London Wall Place
	London
	EC2Y 5AU


Place of Business	The Old Iron Mongers
	High Street
	Moreton in Marsh
	GL56 0AD


Registered Number	09204337 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		206,498		217,437
			206,498		217,437
Current assets
Stocks		295,636		422,186
Debtors	4	317,987		237,639
Cash at bank and on hand		3,460		2,046
		617,083		661,871
Creditors amounts falling due within one year	5	(1,801,961)		(1,878,324)
Net current assets (liabilities)			(1,184,878)		(1,216,453)
Total assets less current liabilities			(978,380)		(999,016)
Creditors amounts falling due after one year	6		(1,766)		(5,187)
Net assets			(980,146)		(1,004,203)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(980,246)		(1,004,303)
Shareholders' funds			(980,146)		(1,004,203)

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 10 June 2026, and are signed on its behalf by:

AUSTIN JEFFREY, Simon John
Director
Registered Company No. 09204337

COTSWOLD GREY LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	The accounts have been prepared on a going concern basis. The directors are willing and have the ability to continue to support the company in order that it is able to meet its working capital requirements for at least one year from the balance sheet date

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Related parties
	For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	12		15

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 October 24	359,077
	Additions	2,725
	At 30 September 25	361,802
	Depreciation and impairment
	At 01 October 24	141,640
	Charge for year	13,664
	At 30 September 25	155,304
	Net book value
	At 30 September 25	206,498
	At 30 September 24	217,437

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	295,839	231,714
Other debtors	22,148	2,305
Prepayments and accrued income	-	3,620
Total	317,987	237,639


	Within trade debtors the company is owed £21,296 by Luxury Cotswold Retreats Ltd (2024 owed to Luxury Cotswold Retreats Ltd £25,530) , a company of which the directors owned 100% of the share capital at the balance sheet date.

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	414,574	279,318
Bank borrowings and overdrafts	3,532	10,467
Taxation and social security	72,501	106,582
Other creditors	1,311,354	1,481,957
Total	1,801,961	1,878,324


	Within other creditors at the balance sheet date, the company owed the director S Austin-Jeffrey by way of a loan £1,307,786 (2024 £1,478,092) This loan is unsecured and repayable on demand.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,766	5,187
Total	1,766	5,187


	At the end of September 2024, the Company had a bounce-back loan from Barclays Bank for £5,241 (2024 £15,593 ) repayable over the next two years of which £1,766 is repayable after more than 1 year. (2024 £5187).