ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 13572314

OX COTSWOLDS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2026

OX COTSWOLDS LIMITED

REGISTERED NUMBER: 13572314

BALANCE SHEET

AS AT 31 MAY 2026

		2026		2025
Note		£		£


Current assets
Stocks		6,140,836		5,619,358
Cash at bank and in hand		15		1
		6,140,851		5,619,359
Creditors: amounts falling due within one year	4	(3,242,958)		(2,310,592)
Net current assets			2,897,893		3,308,767
Total assets less current liabilities			2,897,893		3,308,767
Creditors: amounts falling due after more than one year			(3,335,619)		(3,325,000)

Net liabilities			(437,726)		(16,233)

Capital and reserves
Called up share capital	1	1
Profit and loss account	(437,727)	(16,234)
	(437,726)	(16,233)

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 September 2026.

M R Slater

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OX COTSWOLDS LIMITED

REGISTERED NUMBER: 13572314

BALANCE SHEET (CONTINUED)

AS AT 31 MAY 2026

Director

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

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OX COTSWOLDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

1.	General information

OX Cotswolds Limited is a private company limited by shares incorporated in England and Wales. The
registered office is at15 Cranbourne Road, London, England, N10 2BT. The company's principal activity is property investment.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.3

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

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OX COTSWOLDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

4.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Amounts owed to group undertakings	3,242,958	2,308,192
Accruals and deferred income	-	2,400
	3,242,958	2,310,592

5.	Creditors: Amounts falling due after more than one year
		2026	2025
		£	£

Bank loans	3,335,619	3,325,000
	3,335,619	3,325,000


Amounts falling due 1-2 years
Bank loans	3,335,619	3,325,000
	3,335,619	3,325,000


	3,335,619	3,325,000

7.	Related party transactions
	As permitted by FRS 102 paragraphs 1.12e and 33.1a, the company has taken advantage of the exemption from disclosing the transactions entered into between two or more members of a group as all subsidary undertakings are wholly-owned by a member of that group.

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