COUNTY SKIPS LIMITED


Directors	Christopher Partridge
	Mathew Partridge


Registered Address	Lodge Farm Clacton Road
	Great Holland
	Frinton-On-Sea
	CO13 0JU


Registered Number	05964774 (England and Wales)

Balance Sheet as at
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		335,828		390,174
			335,828		390,174
Current assets
Debtors	5	113,162		98,181
Cash at bank and on hand		157,065		105,375
		270,227		203,556
Creditors amounts falling due within one year	6	(141,857)		(91,539)
Net current assets (liabilities)			128,370		112,017
Total assets less current liabilities			464,198		502,191
Creditors amounts falling due after one year	7		(93,713)		(127,672)
Provisions for liabilities	8		(85,331)		(97,544)
Net assets			285,154		276,975
Capital and reserves
Profit and loss account			285,154		276,975
Shareholders' funds			285,154		276,975

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 March 2026, and are signed on its behalf by:

Christopher Partridge
Director
Registered Company No. 05964774

COUNTY SKIPS LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

	Deferred tax
	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.

Deferred tax

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.

	Intangible assets
	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	10
Plant and machinery	25	-
Vehicles	25	-

2.	Average number of employees


		2025		2024
	Average number of employees during the year	14		14

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 November 24	9,059	9,059
At 31 October 25	9,059	9,059
Amortisation and impairment
At 01 November 24	9,059	9,059
At 31 October 25	9,059	9,059
Net book value
At 31 October 25	-	-
At 31 October 24	-	-

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Total
	£	£	£	£
Cost or valuation
At 01 November 24	70,341	825,504	80,300	976,145
Additions	-	57,229	3,000	60,229
Transfers	(18,072)	18,073	-	1
At 31 October 25	52,269	900,806	83,300	1,036,375
Depreciation and impairment
At 01 November 24	43,911	500,689	41,371	585,971
Charge for year	4,517	99,577	10,482	114,576
At 31 October 25	48,428	600,266	51,853	700,547
Net book value
At 31 October 25	3,841	300,540	31,447	335,828
At 31 October 24	26,430	324,815	38,929	390,174

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	69,721	68,532
Other debtors	28,837	12,557
Prepayments and accrued income	14,604	17,092
Total	113,162	98,181

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	38,160	10,009
Bank borrowings and overdrafts	34,243	36,775
Taxation and social security	69,454	42,968
Other creditors	-	1,457
Accrued liabilities and deferred income	-	330
Total	141,857	91,539


	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.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	93,713	127,672
Total	93,713	127,672

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	85,331	97,544
Total	85,331	97,544