Registration number: 02695580

Cole Green (Holdings) Limited

Contents
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Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Cole Green (Holdings) Limited

Company Information
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Director

Mr Martin Lee-Bapty

Company secretary

Antonia Lee-Bapty

Registered office

Cole Green House Cole Green Nr. Hertford Hertfordshire SG14 2NN

Accountants

Brooks Green Chartered AccountantsAbbey House 342 Regents Park Road London N3 2LJ

Cole Green (Holdings) Limited

(Registration number: 02695580)
Balance Sheet as at 31 March 2025
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	Note	2025 £		2024 £
Fixed assets
Tangible assets	3		935,279		935,494
Current assets
Debtors	4	718		11,646
Cash at bank and in hand		11,297		13,890
		12,015		25,536
Creditors: Amounts falling due within one year	5	(416,841)		(404,014)
Net current liabilities			(404,826)		(378,478)
Net assets			530,453		557,016
Capital and reserves
Called up share capital	6	10,000		10,000
Other reserves		1,279,786		1,279,786
Retained earnings		(759,333)		(732,770)
Shareholders' funds			530,453		557,016

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 October 2025
 

......................................... Mr Martin Lee-Bapty Director

Cole Green (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
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1	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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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.

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
Freehold land and buildings	Not depreciated
Furniture, fittings and equipment	20% on reducing balance basis

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.

Cole Green (Holdings) Limited

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

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.

2	Staff numbers

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

Cole Green (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
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3	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 April 2024	934,418	55,808	990,226
At 31 March 2025	934,418	55,808	990,226
Depreciation
At 1 April 2024	-	54,732	54,732
Charge for the year	-	215	215
At 31 March 2025	-	54,947	54,947
Carrying amount
At 31 March 2025	934,418	861	935,279
At 31 March 2024	934,418	1,076	935,494

Included within the net book value of land and buildings above is £934,418 (2024 - £934,418) in respect of freehold land and buildings.
 

4

Debtors

Current	2025 £	2024 £
Trade debtors	-	1,028
Prepayments	718	1,618
Other debtors	-	9,000
	718	11,646

Cole Green (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
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5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	322	266
Taxation and social security	2,487	3,839
Accruals and deferred income	5,945	6,710
Other creditors	408,087	393,199
	416,841	404,014

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	10,000	10,000	10,000	10,000