Cotswold Provisions Limited

	Page
Accountants' Report	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—6

Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Cotswold Provisions Limited For The Year Ended 1 May 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cotswold Provisions Limited For The Year Ended 1 May 2026 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to 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/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Cotswold Provisions Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Cotswold Provisions Limited and state those matters that we have agreed to state to the directors of Cotswold Provisions 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 Cotswold Provisions Limited and its directors, as a body, for our work or for this report.

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

We have not been instructed to carry out an audit of the accounts of Cotswold Provisions 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 financial statements.

2 September 2026

Cooper Adams Ltd

Chartered Accountants

12 Payton Street

Stratford upon Avon

Warwickshire

CV37 6UA

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Cotswold Provisions Limited

Statement of Financial Position

As At 1 May 2026

Statement of Financial Position

Registered number: 01671419

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible assets	4		221,280		247,855

			221,280		247,855
CURRENT ASSETS
Stocks		519,890		709,345
Debtors		624,538		987,451
Cash at bank and in hand		37,738		43,571

		1,182,166		1,740,367
Creditors: Amounts Falling Due Within One Year		(732,423 )		(1,280,504 )

NET CURRENT ASSETS (LIABILITIES)			449,743		459,863

TOTAL ASSETS LESS CURRENT LIABILITIES			671,023		707,718

Creditors: Amounts Falling Due After More Than One Year			-		(5,000 )

PROVISIONS FOR LIABILITIES
Deferred taxation			(45,793 )		(52,476 )

NET ASSETS			625,230		650,242

CAPITAL AND RESERVES
Called up share capital	5		40,000		40,000
Income Statement			585,230		610,242

SHAREHOLDERS' FUNDS			625,230		650,242

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Cotswold Provisions Limited

Statement of Financial Position (continued)

As At 1 May 2026

For the year ending 1 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 Income Statement.

On behalf of the board

Mr Paul Cockerton

Director

2 September 2026

The notes on pages 4 to 6 form part of these financial statements.

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Cotswold Provisions Limited

Notes to the Financial Statements

For The Year Ended 1 May 2026

Notes to the Financial Statements

1. General Information

Cotswold Provisions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01671419 . The registered office is Unit 6 Briar Close Industrial Estate, Evesham, Worcestershire, WR11 4JT.

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, excluding discounts, rebates, value added tax and other sales tax.

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:

Leasehold improvements	10% reducing balance & 15% straight line
Plant & machinery	15% & 15% reducing balance and straight line
Motor vehicles	25% straight line
Fixtures & fittings	15% & 15% reducing balance and straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Financial Instruments

The company’s financial instruments comprise basic financial assets and liabilities, including cash at bank, debtor balances and creditor balances. These are initially recognised at transaction price and subsequently measured at amortised cost. The company does not hold or issue any complex financial instruments.

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Cotswold Provisions Limited

Notes to the Financial Statements (continued)

For The Year Ended 1 May 2026

2.6. 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 income statement because of items of income or expense that are taxable or deductible in other years 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.

2.7. Factored Debts

The company uses a debt factoring arrangement whereby substantially all of the benefits and risks of the factored debts remain with the company. Factored debts are included within debtors and the corresponding liabilities are included as secured creditors in the Statement of Financial Position. Factoring charges are recognised in the Income Statement as they accrue.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 24 (2025: 26)

4. Tangible assets

	Land & Property
	Leasehold improvements	Plant & machinery	Motor vehicles	Fixtures & fittings	Total
	£	£	£	£	£
Cost
As at 3 May 2025	256,506	663,216	215,036	103,318	1,238,076
Additions	-	1,223	-	3,664	4,887

As at 1 May 2026	256,506	664,439	215,036	106,982	1,242,963

...CONTINUED

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Cotswold Provisions Limited

Notes to the Financial Statements (continued)

For The Year Ended 1 May 2026

Depreciation
As at 3 May 2025	234,270	447,502	210,556	97,893	990,221
Provided during the period	2,224	22,933	4,480	1,825	31,462

As at 1 May 2026	236,494	470,435	215,036	99,718	1,021,683

Net Book Value
As at 1 May 2026	20,012	194,004	-	7,264	221,280

As at 3 May 2025	22,236	215,714	4,480	5,425	247,855

5. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	40,000	40,000

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