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REGISTERED NUMBER: 02805563 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

COTSWOLD COMMUNICATIONS LIMITED

COTSWOLD COMMUNICATIONS LIMITED (REGISTERED NUMBER: 02805563)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 2 |

COTSWOLD COMMUNICATIONS LIMITED (REGISTERED NUMBER: 02805563)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

Current assets

Stocks | 55,634 |  | 76,249 |  |

Debtors | 4 | 104,391 |  | 202,960 |  |

Cash at bank | 763 |  | 5,678 |  |

160,788 |  | 284,887 |  |

Creditors

Amounts falling due within one year | 5 | 191,576 |  | 261,816 |  |

Net current (liabilities)/assets | (30,788 | ) | 23,071 |  |

Total assets less current liabilities | (30,788 | ) | 23,071 |  |

Creditors

Amounts falling due after more than one year | 6 | - |  | 8,334 |  |

Net (liabilities)/assets | (30,788 | ) | 14,737 |  |

Capital and reserves

Called up share capital | 7 | 300 |  | 300 |  |

Retained earnings | (31,088 | ) | 14,437 |  |

Shareholders' funds | (30,788 | ) | 14,737 |  |

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

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

The directors acknowledge their 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 comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2026 and were signed on its behalf by:

Mr M Cheyne - Director

COTSWOLD COMMUNICATIONS LIMITED (REGISTERED NUMBER: 02805563)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | Statutory information

| Cotswold Communications Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 02805563. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, England, BH21 1JS and business address is Habgoods Yard, Brook Lane, Corfe Mullen, Wimborne, Dorset, BH21 3UD.

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 Company has made a loss during the year and has a deficiency of assets at the year end of £30,788. The Company is dependent upon the continued support of its director. The directors have confirmed their support of the Company over the next 12 months, in order that it can meet its day to day working capital requirements

| Turnover

| Turnover represents amounts receivable, excluding value added tax, in respect of services provided in the ordinary course of business. Turnover is recognised when the service has been provided to the customer.

| Stocks

| Stock and Work In Progress are valued at the lower of cost and net realisable value.

| 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 taxation

| 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.

| 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.

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

| Group accounts

| The financial statements present information about the company as an individual undertaking and not about its group. The company, it's fellow subsidiary and its parent comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

COTSWOLD COMMUNICATIONS LIMITED (REGISTERED NUMBER: 02805563)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | Employees and directors

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 103,044 |  | 190,886 |  |

| VAT | - |  | 11,486 |  |

| Prepayments and accrued income | 1,347 |  | 588 |  |

104,391 |  | 202,960 |  |

5. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 8,297 |  | 10,000 |  |

| Trade creditors | 96,340 |  | 199,070 |  |

| Amounts owed to group undertakings | 75,107 |  | 36,319 |  |

| Tax | - |  | 8,483 |  |

| Pension creditor | 237 |  | 275 |  |

| VAT | 8,146 |  | - |  |

| Accruals and deferred income | 3,449 |  | 7,669 |  |

191,576 |  | 261,816 |  |

6. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 8,334 |  |

7. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 40 | M | £1 | 40 |  | 40 |  |

| 130 | M1 | £1 | 130 |  | 130 |  |

| 130 | S | £1 | 130 |  | 130 |  |

300 |  | 300 |  |

8. | Ultimate controlling party

| The company is ultimately controlled by the director Mr M Cheyne, by virtue of his 51% holding in the voting share capital of the parent company, Cheyne Link Holdings Limited.