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Registered number: 02163625
Cohmor Investments Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Cohmor Investments Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—7

Page 1
Cohmor Investments Limited
Statement of Financial Position
As At 28 February 2025
Statement of Financial Position
Registered number: 02163625

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 93,972 |  | 119,314
Investment Properties | 5 |  | 1,562,000 |  | 1,425,880
Investments | 6 |  | 254,249 |  | 254,064
|  |  | 1,910,221 |  | 1,799,258
CURRENT ASSETS
Debtors | 7 | 698,824 |  | 245,962 |
Cash at bank and in hand |  | 54,131 |  | 46,580 |
|  | 752,955 |  | 292,542 |
Creditors: Amounts Falling Due Within One Year | 8 | (61,457 ) |  | (8,704 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 691,498 |  | 283,838
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,601,719 |  | 2,083,096
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (2,269,114 ) |  | (1,889,439 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (54,824 ) |  | (24,057 )
NET ASSETS |  |  | 277,781 |  | 169,600
CAPITAL AND RESERVES
Called up share capital | 12 |  | 110 |  | 110
Revaluation reserve | 13 |  | 174,694 |  | 64,437
Income Statement |  |  | 102,977 |  | 105,053
SHAREHOLDERS' FUNDS |  |  | 277,781 |  | 169,600

Page 1
Page 2
Cohmor Investments Limited
Statement of Financial Position (continued)
As At 28 February 2025
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Sean Moore Director
13 August 2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Cohmor Investments Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Cohmor Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02163625 . The registered office is Long Reach, 3 Waterside, Bingley, BD16 2SN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern asumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 15% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 33% on cost

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
Page 3
Page 4
Cohmor Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost or Valuation
As at 1 March 2024 | 37,122 | 124,827 | 27,992 | 8,829 | 198,770
Additions | - | - | - | 1,029 | 1,029
As at 28 February 2025 | 37,122 | 124,827 | 27,992 | 9,858 | 199,799
Depreciation
As at 1 March 2024 | 3,876 | 56,075 | 14,463 | 5,042 | 79,456
Provided during the period | 4,987 | 17,188 | 2,029 | 2,167 | 26,371
As at 28 February 2025 | 8,863 | 73,263 | 16,492 | 7,209 | 105,827
Net Book Value
As at 28 February 2025 | 28,259 | 51,564 | 11,500 | 2,649 | 93,972
As at 1 March 2024 | 33,246 | 68,752 | 13,529 | 3,787 | 119,314

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 March 2024 | 1,425,880
Revaluations | 136,120
As at 28 February 2025 | 1,562,000

Page 4
Page 5
Cohmor Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
6. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 March 2024 | 254,064
Additions | 185
As at 28 February 2025 | 254,249
Provision
As at 1 March 2024 | -
As at 28 February 2025 | -
Net Book Value
As at 28 February 2025 | 254,249
As at 1 March 2024 | 254,064

Aire View Homes Limited
300 ordinary shares of £1 each representing 100% of the issued share capital
Imagine Homes Ltd
150 A ordinary shares of £1 each representing 50% of the issued share capital
Bentley Moore Property Ltd
150 A ordinary shares of £1 each representing 50% of the issued share capital
Calvert Homes (Cononley) Limited
5 ordinary shares of £1 each representing 2.5% of the issued share capital
CMW Homes Limted
33 ordinary shares of £1 each representing 33% of the issued share capital
Ashness Assured Limited
40,000 ordinary shares of £1 each representing 10.80% of the issued share capital
Ashness Properties Limited
10,000 ordinary shares of £1 each representing 9.99% of the issued share capital
Bentleys Estate Agents (Bingley) Ltd
35 A ordinary shares of £1 each, 100 D ordinary shares of £1 each and 50 B ordinary shares of £1 each representing 46.25% of the issued share capital
Bentleys Estate Agents Ltd
35 A ordinary shares of £1 each, 100 D ordinary shares of £1 each and 50 B ordinary shares of £1 each representing 46.25% of the issued share capital
Page 5
Page 6
Cohmor Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 3,027 |  | 16
Other debtors | 1,184 |  | 1,333
| 4,211 |  | 1,349
Due after more than one year
Amounts owed by group undertakings | 694,613 |  | 244,613
| 698,824 |  | 245,962

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 59,100 |  | 8,111
Trade creditors | 313 |  | 293
Amounts owed to group undertakings | 300 |  | 300
Other creditors | 353 |  | -
Taxation and social security | 1,391 |  | -
| 61,457 |  | 8,704

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 59,100
Bank loans | 113,344 |  | 113,344
Other creditors | 2,155,770 |  | 1,716,995
| 2,269,114 |  | 1,889,439

10. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 59,100 |  | 67,211
Bank loans and overdrafts | 113,344 |  | 113,344
Other Creditors | 442,719 |  | 1,553

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 59,100 |  | 8,111
Later than one year and not later than five years | - |  | 59,100
| 59,100 |  | 67,211
| 59,100 |  | 67,211

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Page 7
Cohmor Investments Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 110 |  | 110

13. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 March 2024 | 64,437
Transfer to profit and loss | 110,257
As at 28 February 2025 | 174,694

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