REGISTERED NUMBER: 12937054 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2025 TO 30 JUNE 2026

FOR

COSMOR UTILITIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

K J Costello

REGISTERED OFFICE:

2 Jordan Street

Knott Mill

Manchester

M15 4PY

REGISTERED NUMBER:

12937054 (England and Wales)

ACCOUNTANTS:

Christian Douglass Accountants Limited

Chartered Accountants

2 Jordan Street

Knott Mill

Manchester

M15 4PY

FIXED ASSETS

Tangible assets

4

142,988

182,803

CURRENT ASSETS

Stocks

40,852

42,748

Debtors

5

590,227

817,384

Cash at bank

111,533

56,036

742,612

916,168

CREDITORS

Amounts falling due within one year

6

585,021

883,185

NET CURRENT ASSETS

157,591

32,983

TOTAL ASSETS LESS CURRENT LIABILITIES

300,579

215,786

CREDITORS

Amounts falling due after more than one year

7

(40,802

)

(68,537

)

PROVISIONS FOR LIABILITIES

(35,747

)

(45,340

)

NET ASSETS

224,030

101,909

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

224,028

101,907

SHAREHOLDERS' FUNDS

224,030

101,909

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 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 23 October 2026 and were signed by:

K J Costello - Director

1.	STATUTORY INFORMATION

Cosmor Groundworks Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 12937054 and its registered office is at 2 Jordan Street, Knott Mill, Manchester, M15 4PY.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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.

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 period 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2025

8,670

56,811

242,748

5,328

313,557

Additions

-

7,200

-

-

7,200

At 30 June 2026

8,670

64,011

242,748

5,328

320,757

DEPRECIATION

At 1 November 2025

7,226

26,931

93,270

3,327

130,754

Charge for period

1,444

8,235

36,723

613

47,015

At 30 June 2026

8,670

35,166

129,993

3,940

177,769

NET BOOK VALUE

At 30 June 2026

-

28,845

112,755

1,388

142,988

At 31 October 2025

1,444

29,880

149,478

2,001

182,803

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 November 2025

184,453

Transfer to ownership

(36,700

)

At 30 June 2026

147,753

DEPRECIATION

At 1 November 2025

46,097

Charge for period

30,742

Transfer to ownership

(29,055

)

At 30 June 2026

47,784

NET BOOK VALUE

At 30 June 2026

99,969

At 31 October 2025

138,356

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

31.10.25

£

£

Trade debtors

497,569

687,154

Amounts owed by group undertakings

2,970

-

Other debtors

89,688

130,230

590,227

817,384

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

31.10.25

£

£

Hire purchase contracts (see note 8)

41,603

54,097

Trade creditors

303,725

465,074

Amounts owed to group undertakings

-

122,062

Taxation and social security

184,013

147,763

Other creditors

55,680

94,189

585,021

883,185

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

31.10.25

£

£

Hire purchase contracts (see note 8)

40,802

68,537

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.6.26

31.10.25

£

£

Net obligations repayable:

Within one year

41,603

54,097

Between one and five years

40,802

68,537

82,405

122,634

Non-cancellable

operating leases

30.6.26

31.10.25

£

£

Within one year

9,147

29,147

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.26

31.10.25

£

£

Hire purchase contracts

82,405

122,634

Hire purchase liabilities are secured on the assets concerned.

10.	RELATED PARTY DISCLOSURES

The director has provided a personal guarantee to a company financier.

11.	ULTIMATE PARENT UNDERTAKING

The company's parent undertaking is Cosmor Group Limited, a company registered in England & Wales with a registered office at 2 Jordan Street, Knott Mill, Manchester, M15 4PY.