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COLLIER & COMPANY LTD.

Registered Number
05070767
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

COLLIER & COMPANY LTD.
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

COLLIER, Mark Damian, Dr

Registered Address

Office 324, Olympic House 28-42 Clements Road
Ilford
IG1 1BA

Registered Number

05070767 (England and Wales)
COLLIER & COMPANY LTD.
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets33,69610,029
Tangible assets463,17378,966
Investments5181,084164,702
247,953253,697
Current assets
Stocks62,1182,118
Debtors647,716382,588
Cash at bank and on hand148,910131,689
798,744516,395
Prepayments and accrued income3,5704,414
Creditors amounts falling due within one year7(508,206)(217,899)
Net current assets (liabilities)294,108302,910
Total assets less current liabilities542,061556,607
Creditors amounts falling due after one year8(22,500)(32,500)
Provisions for liabilities9(60,506)(60,506)
Net assets459,055463,601
Capital and reserves
Called up share capital100100
Profit and loss account458,955463,501
Shareholders' funds459,055463,601
The financial statements were approved and authorised for issue by the Director on 26 March 2025, and are signed on its behalf by:
COLLIER, Mark Damian, Dr
Director
Registered Company No. 05070767
COLLIER & COMPANY LTD.
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Acquired goodwill is written off in equal annual instalments over its estimated useful economic life.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Plant & Machinery 20% Reducing Balance Fixture & Fittings 20% Reducing Balance Motor Vehicle 20% Reducing Balance

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Vehicles20
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year99
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2395,00095,000
At 31 March 2495,00095,000
Amortisation and impairment
At 01 April 2384,97184,971
Charge for year6,3336,333
At 31 March 2491,30491,304
Net book value
At 31 March 243,6963,696
At 31 March 2310,02910,029
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 2310,500165,2011,2486,829183,778
At 31 March 2410,500165,2011,2486,829183,778
Depreciation and impairment
At 01 April 2310,44489,4451,2483,675104,812
Charge for year1115,151-63115,793
At 31 March 2410,455104,5961,2484,306120,605
Net book value
At 31 March 244560,605-2,52363,173
At 31 March 235675,756-3,15478,966
5.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 April 23164,702164,702
Additions16,38216,382
At 31 March 24181,084181,084
Net book value
At 31 March 24181,084181,084
At 31 March 23164,702164,702

Notes

1Other investments other than loans
6.Stocks

2024

2023

££
Other stocks2,1182,118
Total2,1182,118
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables53,54762,043
Bank borrowings and overdrafts4,826-
Amounts owed to related parties46,25541,880
Taxation and social security179,93291,899
Other creditors223,64618,770
Accrued liabilities and deferred income-3,307
Total508,206217,899
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts22,50032,500
Total22,50032,500
9.Provisions for liabilities

2024

2023

££
Other provisions60,50660,506
Total60,50660,506