Company Registration No. 09294207 (England and Wales)
COTTON COURT SERVICES LIMITED
Unaudited accounts
for the year ended 30 November 2025
COTTON COURT SERVICES LIMITED
Unaudited accounts
Contents
COTTON COURT SERVICES LIMITED
Company Information
for the year ended 30 November 2025
Director
Robert George Binns
Company Number
09294207 (England and Wales)
Registered Office
Cotton Court
Church Street
Preston
PR1 3BY
Accountants
Stewart Advisory Limited
Cotton Court
Church Street
Preston
PR1 3BY
COTTON COURT SERVICES LIMITED
Statement of financial position
as at 30 November 2025
Tangible assets
1,193,398
1,234,090
Cash at bank and in hand
13,029
18,748
Creditors: amounts falling due within one year
(320,965)
(294,906)
Net current liabilities
(220,245)
(196,137)
Total assets less current liabilities
973,153
1,037,953
Creditors: amounts falling due after more than one year
(436,155)
(467,138)
Net assets
536,998
570,815
Called up share capital
1
1
Revaluation reserve
594,903
594,903
Profit and loss account
(57,906)
(24,089)
Shareholders' funds
536,998
570,815
For the year ending 30 November 2025 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 September 2026 and were signed on its behalf by
Robert George Binns
Director
Company Registration No. 09294207
COTTON COURT SERVICES LIMITED
Notes to the Accounts
for the year ended 30 November 2025
COTTON COURT SERVICES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09294207. The registered office is Cotton Court, Church Street, Preston, PR1 3BY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost or valuation less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line
Plant & machinery
25% straight line
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the income statement when due.
Expenditure on research and development is written off in the year in which it is incurred. Any research and development tax credit is credited to the income statement when received.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
COTTON COURT SERVICES LIMITED
Notes to the Accounts
for the year ended 30 November 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 December 2024
1,250,000
24,801
92,078
19,365
1,386,244
At 30 November 2025
1,250,000
24,801
92,078
19,365
1,386,244
At 1 December 2024
111,767
24,801
5,904
9,682
152,154
Charge for the year
25,000
-
10,850
4,842
40,692
At 30 November 2025
136,767
24,801
16,754
14,524
192,846
At 30 November 2025
1,113,233
-
75,324
4,841
1,193,398
At 30 November 2024
1,138,233
-
86,174
9,683
1,234,090
The land and building have been revalued by the director to reflect the current estimate of market value.
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
75,324
86,174
Amounts falling due within one year
Trade debtors
27,074
49,372
Other debtors
60,617
30,649
COTTON COURT SERVICES LIMITED
Notes to the Accounts
for the year ended 30 November 2025
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
48,042
46,103
Obligations under finance leases and hire purchase contracts
7,377
7,377
Trade creditors
3,610
3,554
Taxes and social security
13,008
13,130
Other creditors
16,928
5,480
Loans from directors
118,806
128,194
Deferred income
25,798
22,567
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Creditors: amounts falling due after more than one year
2025
2024
Bank loans
371,501
396,437
Obligations under finance leases and hire purchase contracts
64,654
70,701
Aggregate of amounts that fall due for payment after five years
202,694
215,690
Within bank loans falling due within one year and after more than one year, an amount of £413,703 (2024: £426,700) is secured by a fixed charge on the freehold properties, by a fixed and floating charge on the current assets of the company and by a personal guarantee for £50,000 (2024: £50,000) from the director.
8
Post balance sheet events
After the balance sheet date, the company fully repaid the outstanding mortgage liability. The total amount repaid was £403,769 which completely extinguished the obligation. This post-balance sheet transaction in July 2026 was funded via a new financing facility.
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Average number of employees
During the year the average number of employees was 6 (2024: 6).