REGISTERED NUMBER: 02805563 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

COTSWOLD COMMUNICATIONS LIMITED

Page

Balance sheet

1

Notes to the financial statements

2

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

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.

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.