REGISTERED NUMBER: 02489316 (England and Wales)

Audited Financial Statements

for the Year Ended 31 March 2026

for

Cousins Building & Refurbishment Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

R C Cousins

C F Moloney

A R Wilkinson

R J L Mobley

SECRETARY:

C F Moloney

REGISTERED OFFICE:

Suite 440

China Works

Black Prince Road

London

SE1 7SJ

REGISTERED NUMBER:

02489316 (England and Wales)

SENIOR STATUTORY AUDITOR:

Susan Ambrose FCCA FCA

AUDITORS:

Butt Miller

Chartered Accountants and Statutory Auditor

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

CURRENT ASSETS

Debtors

4

-

3,696

Cash at bank

2,445

866

2,445

4,562

CREDITORS

Amounts falling due within one year

5

(36,648

)

(57,855

)

NET CURRENT LIABILITIES

(34,203

)

(53,293

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(34,203

)

(53,293

)

CAPITAL AND RESERVES

Called up share capital

33,600

33,600

Retained earnings

(67,803

)

(86,893

)

SHAREHOLDERS' FUNDS

(34,203

)

(53,293

)

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 Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

R J L Mobley - Director

1.	STATUTORY INFORMATION

Cousins Building & Refurbishment 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 amounts receivable for goods and services net of VAT and trade discounts.

Profit is recognised on long term contracts, if the final outcome can be assessed with reasonable certainty, by including in the Income Statement turnover and related costs as contract activity progresses. Turnover is calculated by a surveyors valuation less any provisions for non-recovery.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

The directors have considered the going concern assumption as it relates to the company. The directors have drawn up forecasts for the foreseeable future and after considering cashflow and any additional support available within the group, believe that the company will continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

2,428

VAT

-

1,268

-

3,696

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

-

29,774

Amounts owed to group undertakings

29,858

23,666

Tax

2,375

-

Accruals

4,415

4,415

36,648

57,855

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Susan Ambrose FCCA FCA (Senior Statutory Auditor)

for and on behalf of Butt Miller

7.	ULTIMATE PARENT COMPANY

The ultimate controlling party is Cousins Employee Ownership Trust. The immediate and ultimate parent company is Cousins Group Limited which is the parent company of the largest and smallest group for which consolidated accounts are prepared. Cousins Group Limited is registered at Suite 440, China Works, Black Prince Road, London, SE1 7SJ.