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REGISTERED NUMBER: 03666234 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31 January 2026

for

P.Cosgrove Civil Engineering Ltd
P.Cosgrove Civil Engineering Ltd (Registered number: 03666234)






Contents of the Financial Statements
for the Year Ended 31 January 2026




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P.Cosgrove Civil Engineering Ltd

Company Information
for the Year Ended 31 January 2026







DIRECTOR: P Cosgrove





REGISTERED OFFICE: Dutton Hollow Farm
Northwich Road
Dutton
Warrington
Cheshire
WA4 4LQ





REGISTERED NUMBER: 03666234 (England and Wales)





ACCOUNTANTS: Emmerson Accountancy Ltd
Atlantic Business Centre
Atlantic Street
Altrincham
Cheshire
WA14 5NQ
Page 1
P.Cosgrove Civil Engineering Ltd (Registered number: 03666234)

Balance Sheet
31 January 2026

31.1.26 31.1.25
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 90,000 90,000
Tangible assets 5 45,959 58,537
Investment property 6 415,415 415,415
551,374 563,952

CURRENT ASSETS
Debtors 7 25,631 70,149
Cash at bank 23,589 6,706
49,220 76,855
CREDITORS
Amounts falling due within one year 8 3,732 1,632
NET CURRENT ASSETS 45,488 75,223
TOTAL ASSETS LESS CURRENT
LIABILITIES
596,862
639,175

PROVISIONS FOR LIABILITIES - 8,095
NET ASSETS 596,862 631,080

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 596,762 630,980
SHAREHOLDERS' FUNDS 596,862 631,080

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The notes form part of these financial statements

Page 2 continued...
P.Cosgrove Civil Engineering Ltd (Registered number: 03666234)

Balance Sheet - continued
31 January 2026


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 October 2026 and were signed by:





P Cosgrove - Director


The notes form part of these financial statements

Page 3
P.Cosgrove Civil Engineering Ltd (Registered number: 03666234)

Notes to the Financial Statements
for the Year Ended 31 January 2026

1. STATUTORY INFORMATION

P.Cosgrove Civil Engineering Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Page 4 continued...
P.Cosgrove Civil Engineering Ltd (Registered number: 03666234)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2025
and 31 January 2026 90,000
NET BOOK VALUE
At 31 January 2026 90,000
At 31 January 2025 90,000

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 February 2025
and 31 January 2026 214,356 72,256 465 287,077
DEPRECIATION
At 1 February 2025 193,796 34,279 465 228,540
Charge for year 3,084 9,494 - 12,578
At 31 January 2026 196,880 43,773 465 241,118
NET BOOK VALUE
At 31 January 2026 17,476 28,483 - 45,959
At 31 January 2025 20,560 37,977 - 58,537

Page 5 continued...
P.Cosgrove Civil Engineering Ltd (Registered number: 03666234)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 February 2025
and 31 January 2026 415,415
NET BOOK VALUE
At 31 January 2026 415,415
At 31 January 2025 415,415

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Other debtors 25,631 70,149

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Trade creditors 77 46
Tax 2,730 761
Accrued expenses 925 825
3,732 1,632

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.26 31.1.25
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 February 2025 630,980
Deficit for the year (938 )
Dividends (33,280 )
At 31 January 2026 596,762

Page 6