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REGISTERED NUMBER: 12137168 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

FOR

COLLINA HOLDINGS (WARRINGTON) LIMITED

COLLINA HOLDINGS (WARRINGTON) LIMITED (REGISTERED NUMBER: 12137168)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2022










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


COLLINA HOLDINGS (WARRINGTON) LIMITED

COMPANY INFORMATION
for the Year Ended 31st December 2022







DIRECTOR: Mr D S Kelly





REGISTERED OFFICE: Reedham House
31-33 King Street West
Manchester
M3 2PN





REGISTERED NUMBER: 12137168 (England and Wales)





ACCOUNTANTS: KJG
100 Barbirolli Square
Manchester
M2 3BD

COLLINA HOLDINGS (WARRINGTON) LIMITED (REGISTERED NUMBER: 12137168)

BALANCE SHEET
31st December 2022

2022 2021
Notes £    £   
FIXED ASSETS
Tangible assets 4 234,760 234,760

CURRENT ASSETS
Debtors 5 42,833 33,766
Cash at bank 67 304
42,900 34,070
CREDITORS
Amounts falling due within one year 6 (405,424 ) (341,001 )
NET CURRENT LIABILITIES (362,524 ) (306,931 )
TOTAL ASSETS LESS CURRENT LIABILITIES (127,764 ) (72,171 )

CREDITORS
Amounts falling due after more than one
year

7

(19,331

)

(27,333

)
NET LIABILITIES (147,095 ) (99,504 )

CAPITAL AND RESERVES
Called up share capital 9 1 1
Retained earnings (147,096 ) (99,505 )
SHAREHOLDERS' FUNDS (147,095 ) (99,504 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2022 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.

COLLINA HOLDINGS (WARRINGTON) LIMITED (REGISTERED NUMBER: 12137168)

BALANCE SHEET - continued
31st December 2022


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 30th October 2023 and were signed by:





Mr D S Kelly - Director


COLLINA HOLDINGS (WARRINGTON) LIMITED (REGISTERED NUMBER: 12137168)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st December 2022


1. STATUTORY INFORMATION

Collina Holdings (Warrington) Limited is a private company limited by share capital, incorporated in England and Wales, registration number 12137168. The address of the registered office is 31-33 King Street West, Manchester, England, M3 2PN and the principle place of business is Boston House, Wilson Patten Street, Warrington, WA1 1NF.

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.

The concept of going concern is an underlying assumption in the production of financial statements. As there are considerable net liabilities there is a question mark over going concern. Although there is no formal agreement in place the directors has indicated they will continue to provide financial support to the company for at least the next 12 months.

Turnover
Turnover represents amounts recognised by the company in respect of goods and services supplied, exclusive of Value Added Tax and trade discounts. Turnover principally consists car parking fees.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation on tangible fixed assets are charged to the profit and loss so as to write off their value, over their estimated useful lives, using the following methods:

Freehold property -0% on cost

At each balance sheet date, the Company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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.


COLLINA HOLDINGS (WARRINGTON) LIMITED (REGISTERED NUMBER: 12137168)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2022


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.

Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents
Cash and cash equivalents are represented by cash at bank and in hand.

Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

4. TANGIBLE FIXED ASSETS
Land and
buildings
£   
COST
At 1st January 2022
and 31st December 2022 234,760
NET BOOK VALUE
At 31st December 2022 234,760
At 31st December 2021 234,760

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Other debtors 42,833 33,766

COLLINA HOLDINGS (WARRINGTON) LIMITED (REGISTERED NUMBER: 12137168)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st December 2022


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 144,460 144,457
Taxation and social security 9,067 -
Other creditors 251,897 196,544
405,424 341,001

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2022 2021
£    £   
Bank loans 19,331 27,333

8. SECURED DEBTS

The following secured debts are included within creditors:

2022 2021
£    £   
Bank loans 163,791 171,790

The bank and other loans are secured by personal guarantees given by the directors and charges over the company's assets.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2022 2021
value: £    £   
1 Ordinary £1.00 1 1

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st December 2022 and 31st December 2021:

2022 2021
£    £   
Mr D S Kelly
Balance outstanding at start of year 26,866 26,901
Amounts repaid - (35 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 26,866 26,866