A E Cox-Peel Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 09995880

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		24,692		21,326

			24,692		21,326
CURRENT ASSETS
Debtors	5	1,836		855
Cash at bank and in hand		104,611		70,800

		106,447		71,655
Creditors: Amounts Falling Due Within One Year	6	(81,587 )		(83,166 )

NET CURRENT ASSETS (LIABILITIES)			24,860		(11,511 )

TOTAL ASSETS LESS CURRENT LIABILITIES			49,552		9,815

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,173 )		(5,131 )

NET ASSETS			43,379		4,684

CAPITAL AND RESERVES
Called up share capital	7		10		10
Profit and Loss Account			43,369		4,674

SHAREHOLDERS' FUNDS			43,379		4,684

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A E Cox-Peel Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Andrew Cox-Peel

Director

11/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

A E Cox-Peel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09995880 . The registered office is 72 Orchard Road, Erdington, Birmingham, B24 9JA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	Five years straight line
Motor Vehicles	20% reducing balance
Fixtures & Fittings	Three years straight line
Computer Equipment	Three years straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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A E Cox-Peel Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 March 2025	3,000	49,951	238	4,634	57,823
Additions	-	4,295	3,500	890	8,685

As at 28 February 2026	3,000	54,246	3,738	5,524	66,508

Depreciation
As at 1 March 2025	3,000	29,445	113	3,939	36,497
Provided during the period	-	4,531	164	624	5,319

As at 28 February 2026	3,000	33,976	277	4,563	41,816

Net Book Value
As at 28 February 2026	-	20,270	3,461	961	24,692

As at 1 March 2025	-	20,506	125	695	21,326

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	1,836	855

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	21,384	10,220
Amounts owed to participating interests	-	25,000
Other creditors	14,395	20,570
Taxation and social security	45,808	27,376

	81,587	83,166

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10	10

8. Related Party Transactions

Included in dividends paid is an amount of £Nil (2025 £25,000) paid to A E Cox-Peel Property Ltd, a company associated to this company by virtue of the director and shareholders.

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