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REGISTERED NUMBER: 04389614 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

M.B. Coles And Sons Limited

M.B. Coles And Sons Limited (Registered number: 04389614)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


M.B. Coles And Sons Limited

Company Information
for the Year Ended 31 March 2025







DIRECTOR: D A Coles





SECRETARIES: Miss D A L Coles
A W H Coles





REGISTERED OFFICE: 21 Church Road
Parkstone
Poole
Dorset
BH14 8UF





REGISTERED NUMBER: 04389614 (England and Wales)





ACCOUNTANTS: Richard Allen & Associates
21 Church Road
Parkstone
Poole
Dorset
BH14 8UF

M.B. Coles And Sons Limited (Registered number: 04389614)

Balance Sheet
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 150,167 226,138

CURRENT ASSETS
Stocks 13,804 38,451
Debtors 5 10,219 22,913
Cash at bank and in hand 63,638 67,509
87,661 128,873
CREDITORS
Amounts falling due within one year 6 57,654 96,573
NET CURRENT ASSETS 30,007 32,300
TOTAL ASSETS LESS CURRENT
LIABILITIES

180,174

258,438

CREDITORS
Amounts falling due after more than one
year

7

-

(10,553

)

PROVISIONS FOR LIABILITIES (28,532 ) (39,534 )
NET ASSETS 151,642 208,351

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 151,641 208,350
SHAREHOLDERS' FUNDS 151,642 208,351

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.

M.B. Coles And Sons Limited (Registered number: 04389614)

Balance Sheet - continued
31 March 2025


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 21 August 2025 and were signed by:





D A Coles - Director


M.B. Coles And Sons Limited (Registered number: 04389614)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

M.B. Coles And Sons 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on cost, 25% on reducing balance and 15% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 - 8 ) .

M.B. Coles And Sons Limited (Registered number: 04389614)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 641,875
Disposals (119,253 )
At 31 March 2025 522,622
DEPRECIATION
At 1 April 2024 415,737
Charge for year 38,515
Eliminated on disposal (81,797 )
At 31 March 2025 372,455
NET BOOK VALUE
At 31 March 2025 150,167
At 31 March 2024 226,138

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2024 68,306
Transfer to ownership (7,783 )
At 31 March 2025 60,523
DEPRECIATION
At 1 April 2024 28,424
Charge for year 8,512
Transfer to ownership (1,946 )
At 31 March 2025 34,990
NET BOOK VALUE
At 31 March 2025 25,533
At 31 March 2024 39,882

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors - 20,665
Other debtors 10,219 2,248
10,219 22,913

M.B. Coles And Sons Limited (Registered number: 04389614)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts 10,553 16,795
Trade creditors 14,105 59,596
Taxation and social security 27,936 8,615
Other creditors 5,060 11,567
57,654 96,573

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts - 10,553

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 2024
£    £   
D A Coles
Balance outstanding at start of year (6,986 ) (10,248 )
Amounts advanced 356,753 42,497
Amounts repaid (339,798 ) (39,235 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,969 (6,986 )