Registered number
01783333
Coltwood Holdings Limited
Filleted Accounts
31 March 2025
Coltwood Holdings Limited
Registered number: 01783333
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 1,010 -
Investments 4 805,784 813,172
806,794 813,172
Current assets
Debtors 5 6,251 4,159
Cash at bank and in hand 52,855 63,765
59,106 67,924
Creditors: amounts falling due within one year 6 (34,465) (40,555)
Net current assets 24,641 27,369
Net assets 831,435 840,541
Capital and reserves
Called up share capital 1,100 1,100
Share premium 10,644 10,644
Profit and loss account 819,691 828,797
Shareholders' funds 831,435 840,541
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P Noble
Director
Approved by the board on 20 July 2025
Coltwood Holdings Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Fixtures, fittings, tools and equipment over 4 years
Investments
Investment in property is shown at its fair value as estimated by the director. Any movements in fair value are recognised in arriving at the profit before tax. Deferred tax is provided against these movements. Listed investments are measured at fair value. 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.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant & machinery Fixtures & fittings Computer equipment Total
£ £ £ £
Cost
At 1 April 2024 2,288 19,038 5,578 26,904
Additions - - 1,346 1,346
At 31 March 2025 2,288 19,038 6,924 28,250
Depreciation
At 1 April 2024 2,288 19,038 5,578 26,904
Charge for the year - - 336 336
At 31 March 2025 2,288 19,038 5,914 27,240
Net book value
At 31 March 2025 - - 1,010 1,010
4 Investments
Investment Other
property investments Total
£ £ £
Cost
At 1 April 2024 550,000 263,172 813,172
Revaluation - 5,858 5,858
Disposals - (13,246) (13,246)
At 31 March 2025 550,000 255,784 805,784
Historical cost
At 1 April 2024 400,000 -
At 31 March 2025 400,000 -
5 Debtors 2025 2024
£ £
Trade debtors 4,898 4,159
Other debtors 1,353 -
6,251 4,159
6 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 1,757 7,818
Taxation and social security costs 2,296 230
Other creditors 30,412 32,507
34,465 40,555
7 Other information
Coltwood Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
Cedar House
6a Gardeners Hill Road
Wrecclesham, Farnham
Surrey
GU10 4RL
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