REGISTERED NUMBER: 08728273 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

COTSWOLD CANDLEMAKERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

R N Cooper

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

08728273 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Cubo Birmingham

Office 401, 4th Floor

Two Chamberlain Square

Birmingham

B3 3AX

Fixed assets

Tangible assets

4

215

170

Current assets

Stocks

5

52,500

52,500

Debtors

6

16,335

13,408

Cash in hand

1,000

1,000

69,835

66,908

Creditors

Amounts falling due within one year

7

69,135

55,621

Net current assets

700

11,287

Total assets less current liabilities

915

11,457

Creditors

Amounts falling due after more than one year

8

-

8,219

Net assets

915

3,238

Capital and reserves

Called up share capital

1

1

Retained earnings

914

3,237

Shareholders' funds

915

3,238

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

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

The director acknowledges his 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 23 February 2026 and were signed by:

R N Cooper - Director

1.	Statutory information

Cotswold Candlemakers Ltd 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.

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 represents net invoiced sales, excluding value added tax.

Tangible fixed assets

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

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 tax

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.

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.

Going concern

The financial statements have been prepared on a going concern basis and no material uncertainties exist that impact on the company's ability to trade.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Tangible fixed assets

Computer

equipment

£

Cost

At 1 November 2024

1,486

Additions

192

At 31 October 2025

1,678

Depreciation

At 1 November 2024

1,316

Charge for year

147

At 31 October 2025

1,463

Net book value

At 31 October 2025

215

At 31 October 2024

170

5.

Stocks

2025

2024

£

£

Stocks

52,500

52,500

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

-

3,162

Directors' current accounts

10,444

-

Tax

5,589

10,246

Prepayments and accrued income

302

-

16,335

13,408

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

15,157

12,053

Tax

28,121

31,539

Social security and other taxes

9,097

5,846

VAT

11,355

2,574

Directors' current accounts

-

1,005

Accrued expenses

5,405

2,604

69,135

55,621

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans - 2-5 years

-

8,219

9.	Director's advances, credits and guarantees

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

2025

2024

£

£

R N Cooper

Balance outstanding at start of year

-

-

Amounts advanced

10,444

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

10,444

-

The Loan to the director was repaid by way of dividend after the year end.