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Registered number: 03141350
Coton Orchard Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Pinfields Limited Chartered Accountants
Meryll House
57 Worcester Road
Bromsgrove
Worcestershire
B61 7DN
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 03141350
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 131,256 134,930
131,256 134,930
CURRENT ASSETS
Debtors 5 16,514 15,738
Cash at bank and in hand 834,633 793,522
851,147 809,260
Creditors: Amounts Falling Due Within One Year 6 (120,036 ) (119,501 )
NET CURRENT ASSETS (LIABILITIES) 731,111 689,759
TOTAL ASSETS LESS CURRENT LIABILITIES 862,367 824,689
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,099 ) (3,232 )
NET ASSETS 859,268 821,457
CAPITAL AND RESERVES
Called up share capital 7 400,000 400,000
Income Statement 459,268 421,457
SHAREHOLDERS' FUNDS 859,268 821,457
Page 1
Page 2
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.
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
Miss A T Gazeley
Director
23/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Coton Orchard Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03141350 . The registered office is Landbeach Lakes Ely Road, Waterbeach, Cambridge, Cambridgeshire, CB25 9PG.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Short Leasehold 2% on cost
Plant & Machinery 15% on reducing balance and 10% on cost
Motor Vehicles 25% reducing balance
Fixtures & Fittings 33% on cost and 15% on reducing balance
2.4. 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 statement of comprehensive income 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.
...CONTINUED
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2.4. Taxation - continued
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Short Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2025 148,616 111,430 31,821 13,462 305,329
Additions - 3,091 - - 3,091
As at 31 December 2025 148,616 114,521 31,821 13,462 308,420
Depreciation
As at 1 January 2025 30,696 102,492 24,047 13,164 170,399
Provided during the period 2,972 1,804 1,944 45 6,765
As at 31 December 2025 33,668 104,296 25,991 13,209 177,164
Net Book Value
As at 31 December 2025 114,948 10,225 5,830 253 131,256
As at 1 January 2025 117,920 8,938 7,774 298 134,930
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5. Debtors
2025 2024
£ £
Due within one year
Other debtors 16,514 15,738
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,072 12,355
Other creditors 89,050 88,143
Taxation and social security 17,914 19,003
120,036 119,501
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 400,000 400,000
Page 5