Cockx Sudbury Limited - Filleted accounts

Registered number

02111670

Cockx Sudbury Limited

Unaudited Filleted Accounts

31 October 2025

Cockx Sudbury Limited
Registered number:		02111670
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		150,699			161,055

Current assets
Stocks		85,461			76,161
Debtors	4	87,205			107,268
Cash at bank and in hand		5			166
		172,671			183,595

Creditors: amounts falling due within one year	5	(215,170)			(206,473)

Net current liabilities			(42,499)			(22,878)

Total assets less current liabilities			108,200			138,177

Creditors: amounts falling due after more than one year	6		-			(6,499)

Provisions for liabilities			(26,973)			(25,250)


Net assets			81,227			106,428

Capital and reserves
Called up share capital			1,102			1,102
Profit and loss account			80,125			105,326

Shareholders' funds			81,227			106,428

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




C L Partner
Director
Approved by the board on 28 July 2026

Cockx Sudbury Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over ten years
	Fixtures and fittings	over ten years
	Computer equipment	over three years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	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.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

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


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		5		7


3	Tangible fixed assets
					Plant and equipment
£
	Cost
	At 1 November 2024				336,218
	Additions				6,000
	At 31 October 2025				342,218

	Depreciation
	At 1 November 2024				175,163
	Charge for the year				16,356
	At 31 October 2025				191,519

	Net book value
	At 31 October 2025				150,699
	At 31 October 2024				161,055


4	Debtors		2025		2024
£				£

	Trade debtors		85,372		104,375
	Other debtors		1,833		2,893
			87,205		107,268


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		10,977		41,001
	Obligations under finance lease and hire purchase contracts		6,499		3,250
	Trade creditors		109,744		86,466
	Taxation and social security costs		21,299		20,647
	Other creditors		66,651		55,109
			215,170		206,473


6	Creditors: amounts falling due after one year		2025		2024
£				£

	Obligations under finance lease and hire purchase contracts		-		6,499


7	Loans		2025		2024
£				£
	Creditors include:

	Bank overdraft and other loans		-		32,185

	The loans are secured on the company's assets.


8	Other financial commitments		2025		2024
£				£

	Total future minimum payments under non-cancellable operating leases		7,056		7,056


9	Other information

	Cockx Sudbury Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:
	Woodhall House
	Woodhall Business park
	Sudbury
	Suffolk
	CO10 1WH