Coliseum Capital Limited 31/12/2024 iXBRL

Company registration number: 09260688

COLISEUM CAPITAL LIMITED

31 December 2024

HEYWOODS

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

COLISEUM CAPITAL LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

COLISEUM CAPITAL LIMITED

DIRECTORS AND OTHER INFORMATION


	Directors	Mr S Stoecker
		Dr J Winkler
		Mr B N Crenol


	Company number	09260688


	Registered office	Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB


	Business address	Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB

COLISEUM CAPITAL LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF COLISEUM CAPITAL LIMITED

YEAR ENDED 31ST DECEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Coliseum Capital Limited for the year ended 31 December 2024 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Coliseum Capital Limited, as a body, in accordance with the terms of our engagement letter dated 24 May 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Coliseum Capital Limited and state those matters that we have agreed to state to the board of directors of Coliseum Capital Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Coliseum Capital Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Coliseum Capital Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Coliseum Capital Limited. You consider that Coliseum Capital Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Coliseum Capital Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

22 September 2025

COLISEUM CAPITAL LIMITED

STATEMENT OF FINANCIAL POSITION

31ST DECEMBER 2024

		2024		2023
	Note	£	£	£	£

Fixed assets
Investments	5	19,242		5,916
		_______		_______
			19,242		5,916

Current assets
Debtors	6	77,231		454,034
Cash at bank and in hand		591,671		776,166
		_______		_______
		668,902		1,230,200
Creditors: amounts falling due
within one year	7	( 1,925)		( 62,931)
		_______		_______
Net current assets			666,977		1,167,269
			_______		_______
Total assets less current liabilities			686,219		1,173,185

			_______		_______
Net assets			686,219		1,173,185
			_______		_______

Capital and reserves
Called up share capital			500		500
Profit and loss account			685,719		1,172,685
			_______		_______
Shareholders funds			686,219		1,173,185
			_______		_______

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 22 September 2025 , and are signed on behalf of the board by:

Mr S Stoecker Mr B N Crenol

Director Director

Company registration number: 09260688

COLISEUM CAPITAL LIMITED

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 31ST DECEMBER 2024

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 January 2023	500	833,634	834,134

(Loss)/profit for the year		339,051	339,051
	_______	_______	_______
Total comprehensive income for the year	-	339,051	339,051

	_______	_______	_______
At 31 December 2023 and 1 January 2024	500	1,172,684	1,173,184

(Loss)/profit for the year		( 486,965)	( 486,965)
	_______	_______	_______
Total comprehensive income for the year	-	( 486,965)	( 486,965)

	_______	_______	_______
At 31 December 2024	500	685,719	686,219
	_______	_______	_______

COLISEUM CAPITAL LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31ST DECEMBER 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Countrywide House, Knights Way, Shrewsbury, Shropshire, SY1 3AB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Turnover

Turnover is measured at the value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Investments in associates

Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2023: 3 ).

5. Investments

	Shares in group undertakings and participating interests	Other investments other than loans	Total
	£	£	£
Cost
At 1 January 2024	5,916	-	5,916
Additions	-	13,326	13,326
	_______	_______	_______
At 31 December 2024	5,916	13,326	19,242
	_______	_______	_______
Impairment
At 1 January 2024 and 31 December 2024	-	-	-
	_______	_______	_______
Carrying amount
At 31 December 2024	5,916	13,326	19,242
	_______	_______	_______
At 31 December 2023	5,916	-	5,916
	_______	_______	_______

Investments in group undertakings
	Registered office	Class of share	Percentage of shares held
Subsidiary undertakings
Coliseum Capital Alpha Limited	England and Wales	Ordinary Shares	100


Other significant holdings
InfinIT.cx Beteiligungsgesellschaft mbH	Germany	Ordinary	35

Investments in associates

	2024	2023
	£	£

	_______	_______
Carrying amount of investments in associates	5,916	5,916
	_______	_______

6. Debtors

	2024	2023
	£	£
Other debtors	77,231	454,034
	_______	_______

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Corporation tax	-	61,246
Other creditors	1,925	1,685
	_______	_______
	1,925	62,931
	_______	_______

8. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Dr J Winkler	-	6,869	6,869
		_______	_______	_______

2023
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Dr J Winkler	-	-	-
		_______	_______	_______

9. Items of exceptional size or incidence

A customer failed to setttle a liability of made during the year of £414,260 which has has been written off as the company is now in liquidation with no chance of recovery.