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REGISTERED NUMBER: 04568010 (England and Wales)















Unaudited Financial Statements

for the Period 1 April 2022 to 30 September 2023

for

Coulter Office Interiors Ltd

Coulter Office Interiors Ltd (Registered number: 04568010)

Contents of the Financial Statements
for the Period 1 April 2022 to 30 September 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Coulter Office Interiors Ltd

Company Information
for the Period 1 April 2022 to 30 September 2023







DIRECTORS: S Simon
Mrs A Rae





SECRETARY: Mrs A Rae





REGISTERED OFFICE: Unit 10
Roman Way
Longridge Road
Preston
Lancashire
PR2 5BB





REGISTERED NUMBER: 04568010 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

Coulter Office Interiors Ltd (Registered number: 04568010)

Balance Sheet
30 September 2023

30.9.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 7,500 7,500
Tangible assets 5 8,049 7,033
15,549 14,533

CURRENT ASSETS
Stocks 15,000 33,530
Debtors 6 101,180 141,430
Cash at bank and in hand 38,168 87,622
154,348 262,582
CREDITORS
Amounts falling due within one year 7 77,321 120,229
NET CURRENT ASSETS 77,027 142,353
TOTAL ASSETS LESS CURRENT
LIABILITIES

92,576

156,886

CREDITORS
Amounts falling due after more than one year 8 27,500 42,500
NET ASSETS 65,076 114,386

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 64,976 114,286
SHAREHOLDERS' FUNDS 65,076 114,386

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Coulter Office Interiors Ltd (Registered number: 04568010)

Balance Sheet - continued
30 September 2023


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 Board of Directors and authorised for issue on 1 March 2024 and were signed on its behalf by:




S Simon - Director



Mrs A Rae - Director


Coulter Office Interiors Ltd (Registered number: 04568010)

Notes to the Financial Statements
for the Period 1 April 2022 to 30 September 2023


1. STATUTORY INFORMATION

Coulter Office Interiors 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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
Fixtures and fittings - Straight line over 4 years
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 4 years

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

Coulter Office Interiors Ltd (Registered number: 04568010)

Notes to the Financial Statements - continued
for the Period 1 April 2022 to 30 September 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 30 September 2023 7,500
NET BOOK VALUE
At 30 September 2023 7,500
At 31 March 2022 7,500

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 35,223 7,800 34,980 8,438 86,441
Additions - - - 2,766 2,766
At 30 September 2023 35,223 7,800 34,980 11,204 89,207
DEPRECIATION
At 1 April 2022 31,809 7,800 31,361 8,438 79,408
Charge for period 256 - 1,086 408 1,750
At 30 September 2023 32,065 7,800 32,447 8,846 81,158
NET BOOK VALUE
At 30 September 2023 3,158 - 2,533 2,358 8,049
At 31 March 2022 3,414 - 3,619 - 7,033

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 31.3.22
£    £   
Trade debtors 84,117 90,106
Other debtors - 50,079
Directors' loan accounts 13,063 -
Social security & other taxes - 1,245
Prepayments 4,000 -
101,180 141,430

Coulter Office Interiors Ltd (Registered number: 04568010)

Notes to the Financial Statements - continued
for the Period 1 April 2022 to 30 September 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 31.3.22
£    £   
Trade creditors 45,877 61,895
Tax 15,489 23,772
Social security and other taxes 188 -
VAT 14,767 20,443
Directors' loan accounts - 11,619
Accrued expenses 1,000 2,500
77,321 120,229

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.23 31.3.22
£    £   
Bank loans - 2-5 years 27,500 42,500

9. RELATED PARTY DISCLOSURES

The company is controlled by the company directors.