C B Collier Management Limited

(Registration number: 11792058)
Balance Sheet as at 31 January 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	17,542	23,462
Current assets
Debtors	5	13,367	3,273
Cash at bank and in hand		101,832	31,701
		115,199	34,974
Creditors: Amounts falling due within one year	6	(229,777)	(296,764)
Net current liabilities		(114,578)	(261,790)
Total assets less current liabilities		(97,036)	(238,328)
Creditors: Amounts falling due after more than one year	6	(8,594)	(15,644)
Net liabilities		(105,630)	(253,972)
Capital and reserves
Called up share capital	7	2	1
Retained earnings		(105,632)	(253,973)
Shareholders' deficit		(105,630)	(253,972)

For the financial year ending 31 January 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

C B Collier Management Limited

(Registration number: 11792058)
Balance Sheet as at 31 January 2025
(continued)

Approved and authorised by the Board on 27 August 2025 and signed on its behalf by:
 

......................................... Mr C B Collier Director

C B Collier Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
St Ethelbert House
Ryelands Street
Hereford
Herefordshire
HR4 0LA
England

These financial statements were authorised for issue by the Board on 27 August 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

C B Collier Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
(continued)

2	Accounting policies (continued)

Going concern

The financial statements show a deficit on net assets. This has arisen from losses incurred on investments in potential new brown field site acquisitions. The losses were anticipated during this phase and have been funded by loans from shareholders. The shareholders have indicated that they will continue to provide financial support to the company to enable it to continue trading for the foreseeable future. On this basis, the directors consider it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from the going concern basis being no longer appropriate.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicle	25% WDV
Computer equipment	33% of cost per annum

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

C B Collier Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
(continued)

2	Accounting policies (continued)

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

C B Collier Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
(continued)

2	Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

C B Collier Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
(continued)

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2024	1,124	41,590	42,714
Additions	273	-	273
At 31 January 2025	1,397	41,590	42,987
Depreciation
At 1 February 2024	587	18,665	19,252
Charge for the year	461	5,732	6,193
At 31 January 2025	1,048	24,397	25,445
Carrying amount
At 31 January 2025	349	17,193	17,542
At 31 January 2024	537	22,925	23,462

5

Debtors

Current	2025 £	2024 £
Prepayments	13,366	3,273
Other debtors	1	-
	13,367	3,273

C B Collier Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
(continued)

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	7,050	6,210
Trade creditors		33,935	30,360
Taxation and social security		19,513	8,109
Accruals and deferred income		10,249	5,749
Other creditors		159,030	246,336
		229,777	296,764

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	8,594	15,644

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

C B Collier Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2025
(continued)

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	8,594	15,644

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	7,050	6,210