CC Cousins Limited

FINANCIAL STATEMENTS

for the year ended 30th April 2026

######

CC Cousins Limited

Company No. 03911947

STATEMENT OF FINANCIAL POSITION

as at 30th April 2026

| 2026 |  | 2025
| Note | £ |  | £ |  | £
FIXED ASSETS
Property, plant and equipment | 4 |  |  | 796875 |  | 648630
|  |  |  | 796875 |  | 648630
CURRENT ASSETS
Debtors | 5 | 2083208 |  |  |  | 2179087
Cash at bank and in hand |  | 4173084 |  |  |  | 4688167
|  | 6256292 |  |  |  | 6867254
CURRENT LIABILITIES
Creditors: amounts falling due
within one year | 6 | 3101863 |  |  |  | 3513856
NET CURRENT ASSETS |  |  |  | 3154429 |  | 3353398
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  | 3951304 |  | 4002028
Creditors: amounts falling due
after more than one year | 7 |  |  | 371705 |  | 509705
Provisions for liabilities and charges
Deferred taxation |  |  |  | 7678 |  | 7678
NET ASSETS |  |  |  | 3571921 |  | 3484645
CAPITAL AND RESERVES
Called up share capital |  |  |  | 10008 |  | 10008
Retained earnings |  |  |  | 3561913 |  | 3474637
SHAREHOLDERS FUNDS |  |  |  | 3571921 |  | 3484645

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies which are subject to the small companies' regime. The Income Statement has not been delivered to the Registrar of Companies.

For the year ended 30th April 2026 the Company is entitled to the exemption from the requirement to obtain an audit conferred by section 477 of the Companies Act 2006 and 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.

Approved by the Board on 3 August 2026

K Alflatt

Director

Company Number 03911947 (England)

######

CC Cousins Limited

NOTES TO THE ACCOUNTS

for the year ended 30th April 2026

1 Statutory information

CC Cousins Limited is a private company limited by shares and registered under company number 03911947 in England. Its registered office address is 12 Hatherley Road, Sidcup, Kent, DA14 4DT.

These financial statements are presented in Sterling, which is the functional currency of the company.

2 Accounting policies

Basis of preparation of financial statements

The accounts have been prepared under the historical cost convention in accordance with the accounting policies set out below, and in accordance with Financial Reporting Standard 102 Section 1A and the Companies Act 2006.

Income Recognition

Revenue is measured at the fair value of the consideration received or receivable. Turnover is shown net of value added tax, returns, rebates and discounts. Revenue is recognised for the sale of goods when the vendor has transferred the significant risks and rewards of ownership, it is possible that the economic benefit will flow to the entity and the revenue and associated costs can be reliably measured.

Depreciation

Depreciation is provided on all property, plant and equipment, 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, machinery and vehicles | 20% reducing balance

Leasing

Assets, obtained under hire purchase contracts and finance leases, are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Leasing and hire purchase commitments

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the Company, are capitalised in the Statement of Financial Position and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the Statement of Financial Position as a liability.

The interest element of the rental obligations is charged to the Income Statement over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pensions

The Company operates a defined contribution pension scheme. Contributions are charged to the Income Statement as they become payable in accordance with the rules of the scheme.

3 Employee information

The average number of employees during the accounting period was 67 (2025 - 57).

4 Property, plant and equipment
|  |  |  |  | Plant |  | Fixtures |  |
|  |  | Motor |  | and |  | and |  |
|  |  | Vehicles |  | Machinery |  | Fittings |  | Total
|  |  | £ |  | £ |  | £ |  | £
Cost
At 1st May 2025 |  |  | 1510469 |  | 1749463 |  | 79044 |  | 3338976
Additions |  |  | 432467 |  | 8355 |  | 97 |  | 440919
At 30th April 2026 |  |  | 1942936 |  | 1757818 |  | 79141 |  | 3779895
Depreciation
At 1st May 2025 |  |  | 1108567 |  | 1534321 |  | 47458 |  | 2690346
Charge for year |  |  | 228879 |  | 55874 |  | 7921 |  | 292674
At 30th April 2026 |  |  | 1337446 |  | 1590195 |  | 55379 |  | 2983020
Net Book Value
At 30th April 2026 |  |  | 605490 |  | 167623 |  | 23762 |  | 796875
At 30th April 2025 |  |  | 401902 |  | 215142 |  | 31586 |  | 648630
Net book value of assets included above held
under finance leases and hire purchase contracts
At 30th April 2026 |  |  | 554248 |  | 160868 |  | - |  | 715116
At 30th April 2025 |  |  | 532052 |  | 214490 |  | - |  | 746542

5 Debtors | 2026 |  | 2025
| £ |  | £
Trade Debtors | 2083208 |  | 2179087
| 2083208 |  | 2179087

6 Creditors: amounts falling due within one year | 2026 |  | 2025
| £ |  | £
Loans and Overdrafts | - |  | 169818
Obligations under finance lease and hire purchase contracts | 166153 |  | 257237
Trade Creditors | 855442 |  | 891918
Amounts owed to group undertakings and undertakings in which the
Company has a participating interest | - |  | 142967
Corporation tax | 199312 |  | 175206
Taxes and social security costs | 611423 |  | 572258
Other creditors | 554865 |  | 554856
Accruals and deferred income | 714668 |  | 749596
| 3101863 |  | 3513856

7 Creditors: amounts falling due after one year | 2026 |  | 2025
| £ |  | £
Obligations under finance lease and hire purchase contracts | 371705 |  | 509705
| 371705 |  | 509705

8 Subsidiary status

This Company is a direct subsidiary of Couscon Limited which holds 95% of the voting share capital. It's registered address or principle place of business is at 12 Hatherley Road, Sidcup, Kent. DA14 4DT.

######

2026-04-30 false 2025-05-01 2026-04-30 false 03911947 uk-bus:Director1 2025-05-01 2026-04-30 03911947 uk-gaap:ShareCapital 2026-04-30 03911947 uk-gaap:ShareCapital 2025-04-30 03911947 uk-gaap:RetainedEarningsAccumulatedLosses 2026-04-30 03911947 uk-gaap:RetainedEarningsAccumulatedLosses 2025-04-30 03911947 uk-gaap:VehiclesPlantMachinery 2025-05-01 2026-04-30 03911947 uk-gaap:MotorVehicles 2025-04-30 03911947 uk-gaap:PlantMachinery 2025-04-30 03911947 uk-gaap:FurnitureFittingsToolsEquipment 2025-04-30 03911947 uk-gaap:MotorVehicles 2025-05-01 2026-04-30 03911947 uk-gaap:PlantMachinery 2025-05-01 2026-04-30 03911947 uk-gaap:FurnitureFittingsToolsEquipment 2025-05-01 2026-04-30 03911947 uk-gaap:MotorVehicles 2026-04-30 03911947 uk-gaap:PlantMachinery 2026-04-30 03911947 uk-gaap:FurnitureFittingsToolsEquipment 2026-04-30 03911947 uk-gaap:WithinOneYear 2026-04-30 03911947 uk-gaap:WithinOneYear 2025-04-30 03911947 uk-gaap:AfterOneYear 2026-04-30 03911947 uk-gaap:AfterOneYear 2025-04-30 03911947 2025-05-01 2026-04-30 03911947 2024-05-01 2025-04-30 03911947 2026-04-30 03911947 2025-04-30 03911947 uk-bus:SmallEntities 2025-05-01 2026-04-30 03911947 uk-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 03911947 uk-bus:FullAccounts 2025-05-01 2026-04-30 03911947 uk-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 03911947 countries:EnglandWales 2025-05-01 2026-04-30 iso4217:GBP xbrli:pure xbrli:shares