Company No: 14871983 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Current assets
Stocks		2,316		2,426
Debtors	3	308,499		240,329
Cash at bank and in hand		15,656		105,037
		326,471		347,792
Creditors: amounts falling due within one year	4	( 325,155)		( 343,521)
Net current assets		1,316		4,271
Total assets less current liabilities		1,316		4,271
Net assets		1,316		4,271
Capital and reserves
Called-up share capital	5	1,000		1,000
Profit and loss account		316		3,271
Total shareholders' funds		1,316		4,271

For the financial 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Cotswold Farm Park Enterprises Limited (registered number: 14871983) were approved and authorised for issue by the Board of Directors on 09 September 2026. They were signed on its behalf by:

Mr D Andrews Director

Mr A Henson Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Cotswold Farm Park Enterprises Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Bemborough Farm, Guiting Power, Cheltenham, Gloucestershire, GL54 5UG, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	104		97

3. Debtors

	2025		2024
	£		£
Trade debtors	200,841		240,329
Amounts owed by connected companies	107,658		0
	308,499		240,329

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	163,306		1,214
Other taxation and social security	118,562		143,596
Other creditors	43,287		198,711
	325,155		343,521

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
300 Ordinary A shares of £ 1.00 each	300		300
300 Ordinary B shares of £ 1.00 each	300		300
200 Ordinary C shares of £ 1.00 each	200		200
200 Ordinary D shares of £ 1.00 each	200		200
	1,000		1,000