Cottenden Limited 31/12/2025 iXBRL

Company registration number: 00667458

Cottenden Limited

Unaudited filleted financial statements

31 December 2025

Cottenden Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Cottenden Limited

Directors and other information


	Directors	Mr T J Cottenden
		Mr R J Cottenden


	Secretary	Mr T J Cottenden


	Company number	00667458


	Registered office	164 London Road
		Biggleswade
		Bedfordshire
		SG18 8EH


	Accountants	Hicks and Company
		Chartered Accountants
		First Floor
		99 Bancroft
		Hitchin
		Hertfordshire
		SG5 1NQ

Cottenden Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Cottenden Limited

Year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cottenden Limited for the year ended 31 December 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Cottenden Limited, as a body, in accordance with the terms of our engagement letter dated 20 April 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Cottenden Limited and state those matters that we have agreed to state to the board of directors of Cottenden Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cottenden Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Cottenden Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cottenden Limited. You consider that Cottenden Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cottenden Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

First Floor

99 Bancroft

Hitchin

Hertfordshire

SG5 1NQ

24 August 2026

Cottenden Limited

Statement of financial position

31 December 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	26,722		35,625
		_______		_______
			26,722		35,625

Current assets
Stocks		200		200
Debtors	6	81,177		57,678
Cash at bank and in hand		30		23,908
		_______		_______
		81,407		81,786
Creditors: amounts falling due
within one year	7	( 56,778)		( 99,983)
		_______		_______
Net current assets/(liabilities)			24,629		( 18,197)
			_______		_______
Total assets less current liabilities			51,351		17,428

Creditors: amounts falling due
after more than one year	8		( 3,646)		( 9,896)

Provisions for liabilities			( 5,077)		( 6,770)

			_______		_______
Net assets			42,628		762
			_______		_______

Capital and reserves
Called up share capital			500		500
Profit and loss account			42,128		262
			_______		_______
Shareholders funds			42,628		762
			_______		_______

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 24 August 2026 , and are signed on behalf of the board by:

Mr T J Cottenden

Director

Company registration number: 00667458

Cottenden Limited

Notes to the financial statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 164 London Road, Biggleswade, Bedfordshire, SG18 8EH.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Research and development

Research expenditure is written off in the year in which it is incurred. Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met: - It is technically feasible to complete the intangible asset so that it will be available for use or sale; - There is the intention to complete the intangible asset and use or sell it; - There is the ability to use or sell the intangible asset; - The use or sale of the intangible asset will generate probable future economic benefits; - There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and - The expenditure attributable to the intangible asset during its development can be measured reliably. Expenditure that does not meet the above criteria is expensed as incurred.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.Any tangible assets carried at revalued amounts is recorded at the fair value at the date of revaluation less any subseqeunt accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	reducing balance
Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 7 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 January 2025 and 31 December 2025	215,410	1,738	23,050	240,198
	_______	_______	_______	_______
Depreciation
At 1 January 2025	187,202	1,568	15,803	204,573
Charge for the year	7,049	42	1,812	8,903
	_______	_______	_______	_______
At 31 December 2025	194,251	1,610	17,615	213,476
	_______	_______	_______	_______
Carrying amount
At 31 December 2025	21,159	128	5,435	26,722
	_______	_______	_______	_______
At 31 December 2024	28,208	170	7,247	35,625
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	74,981	55,679
Other debtors	6,196	1,999
	_______	_______
	81,177	57,678
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,887	-
Trade creditors	6,580	14,529
Corporation tax	-	6,506
Social security and other taxes	21,408	23,302
Other creditors	24,903	55,646
	_______	_______
	56,778	99,983
	_______	_______

Included in Other creditors are obligations under hire purchase agreements of £6,250 (2024: £10,389), which are secured by the company on the assets subject to the agreement.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	3,646	9,896
	_______	_______

Included in Other creditors are obligations under hire purchase agreements of £3,646 (2024: £9,896), which are secured by the company on the assets subject to the agreement.

9. Operating leases

The company as lessee

The total future minimum lease payments under non-cancellable operating leases are as follows:


	£	£

Not later than 1 year	8,525	8,525
Later than 1 year and not later than 5 years	27,707	36,232
	_______	_______
	36,232	44,757
	_______	_______

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr T J Cottenden	188	( 20,000)	19,610	( 202)
	Mr R J Cottenden	( 23,402)	-	14,040	( 9,362)
		_______	_______	_______	_______
		( 23,214)	( 20,000)	33,650	( 9,564)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr T J Cottenden	( 744)	( 30,000)	30,932	188
	Mr R J Cottenden	( 34,270)	-	10,868	( 23,402)
		_______	_______	_______	_______
		( 35,014)	( 30,000)	41,800	( 23,214)
		_______	_______	_______	_______

The above existing loans are unsecured, interest free and repayable on demand.

11. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value
	2025	2024
	£	£
T J Cottenden - rent payable	14,800	14,800
J Cottenden - rent payable	14,800	14,800
	_______	_______

During the year the company paid rent to Mr T J Cottenden , a director and shareholder of the company, and to Mrs J Cottenden, a shareholder of the company, in respect of the premises from which the company trades.