Cotswold Treatments (Pp) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01851417 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Cotswold Treatments (Pp) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P G Mills

SECRETARY:

Mrs R L Mills

REGISTERED OFFICE:

Unit 28e Pound Mill Farm Lane

Thornbury

Bristol

BS35 1NX

REGISTERED NUMBER:

01851417 (England and Wales)

ACCOUNTANTS:

Blue Sky Accounting Ltd

136 Wedmore Park

Southdown

Bath

BA2 1LA

FIXED ASSETS

Tangible assets

4

13,409

17,219

CURRENT ASSETS

Stocks

875

Debtors

5

28,733

63,548

Cash at bank

8,169

17,241

37,777

81,664

CREDITORS

Amounts falling due within one year

6

39,947

63,614

NET CURRENT (LIABILITIES)/ASSETS

(2,170

)

18,050

TOTAL ASSETS LESS CURRENT
LIABILITIES

11,239

35,269

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

11,139

35,169

SHAREHOLDERS' FUNDS

11,239

35,269

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 11 November 2025 and were signed by:

P G Mills - Director

1.	STATUTORY INFORMATION

Cotswold Treatments (Pp) Limited 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.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 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.

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.

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 year was 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

COST

At 1 April 2024

4,110

3,213

44,322

3,990

55,635

Additions

-

659

-

659

At 31 March 2025

4,110

3,872

44,322

3,990

56,294

DEPRECIATION

At 1 April 2024

4,024

2,708

28,061

3,623

38,416

Charge for year

21

291

4,065

92

4,469

At 31 March 2025

4,045

2,999

32,126

3,715

42,885

NET BOOK VALUE

At 31 March 2025

65

873

12,196

275

13,409

At 31 March 2024

86

505

16,261

367

17,219

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

14,817

49,982

Other debtors

11,330

13,330

Directors' loan accounts

321

236

Tax

2,265

-

28,733

63,548

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts

849

4,298

Loans

10,364

17,462

Hire purchase

2,005

3,271

Trade creditors

4,846

5,403

Tax

-

8,881

Social security and other taxes

4,110

3,896

VAT

13,883

12,986

Other creditors

3,890

7,417

39,947

63,614

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

100

Ordinary

£1

100

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £5,540 (2024 - £10,120) were paid to the director .