Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 06202108 Mister Alex Colman Mr Darren Colman Mrs Anne-Marie Colman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06202108 2024-03-31 06202108 2025-03-31 06202108 2024-04-01 2025-03-31 06202108 frs-core:CurrentFinancialInstruments 2025-03-31 06202108 frs-core:ComputerEquipment 2025-03-31 06202108 frs-core:ComputerEquipment 2024-04-01 2025-03-31 06202108 frs-core:ComputerEquipment 2024-03-31 06202108 frs-core:MotorVehicles 2025-03-31 06202108 frs-core:MotorVehicles 2024-04-01 2025-03-31 06202108 frs-core:MotorVehicles 2024-03-31 06202108 frs-core:PlantMachinery 2025-03-31 06202108 frs-core:PlantMachinery 2024-04-01 2025-03-31 06202108 frs-core:PlantMachinery 2024-03-31 06202108 frs-core:ShareCapital 2025-03-31 06202108 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 06202108 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 06202108 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 06202108 frs-bus:SmallEntities 2024-04-01 2025-03-31 06202108 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 06202108 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 06202108 frs-bus:Director1 2024-04-01 2025-03-31 06202108 frs-bus:Director2 2024-04-01 2025-03-31 06202108 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 06202108 frs-countries:EnglandWales 2024-04-01 2025-03-31 06202108 2023-03-31 06202108 2024-03-31 06202108 2023-04-01 2024-03-31 06202108 frs-core:CurrentFinancialInstruments 2024-03-31 06202108 frs-core:ShareCapital 2024-03-31 06202108 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 06202108
Colman Bros. Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Mendip Accounting Solutions Ltd
6 Hill Road
Clevedon
North Somerset
BS21 7NE
Colman Bros. Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Colman Bros. Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 06202108

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 23,046 |  | 27,074
|  |  | 23,046 |  | 27,074
CURRENT ASSETS
Stocks | 5 | 21,970 |  | 22,990 |
Debtors | 6 | 16,970 |  | 20,949 |
Cash at bank and in hand |  | 127,934 |  | 200,363 |
|  | 166,874 |  | 244,302 |
Creditors: Amounts Falling Due Within One Year | 7 | (61,959 ) |  | (88,555 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 104,915 |  | 155,747
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 127,961 |  | 182,821
NET ASSETS |  |  | 127,961 |  | 182,821
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4 |  | 4
Profit and Loss Account |  |  | 127,957 |  | 182,817
SHAREHOLDERS' FUNDS |  |  | 127,961 |  | 182,821

Page 1
Page 2
Colman Bros. Limited
Balance Sheet (continued)
As At 31 March 2025
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Profit and Loss Account.
On behalf of the board

Mr Darren Colman Director
24/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Colman Bros. Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Colman Bros. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06202108 . The registered office is 49 Tudor Road, Worle, Weston-Super-Mare, Somerset, BS22 7UG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Plant & Machinery | 33% straight line
Motor Vehicles | 18 reducing balance
Computer Equipment | 33% straight line

2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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: 6 (2024: 6)
6 6
Page 3
Page 4
Colman Bros. Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | - | 52,140 | 1,274 | 53,414
Additions | 922 | - | 266 | 1,188
As at 31 March 2025 | 922 | 52,140 | 1,540 | 54,602
Depreciation
As at 1 April 2024 | - | 25,066 | 1,274 | 26,340
Provided during the period | 304 | 4,824 | 88 | 5,216
As at 31 March 2025 | 304 | 29,890 | 1,362 | 31,556
Net Book Value
As at 31 March 2025 | 618 | 22,250 | 178 | 23,046
As at 1 April 2024 | - | 27,074 | - | 27,074

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 21,970 |  | 22,990

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 15,518 |  | 19,677
Prepayments and accrued income | 1,452 |  | 1,272
| 16,970 |  | 20,949

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 16,552 |  | 33,215
Corporation tax | 16,987 |  | 29,198
Other taxes and social security | 541 |  | 456
VAT | 8,281 |  | 6,929
Net wages | 5,080 |  | 4,940
Directors' loan accounts | 14,518 |  | 13,817
| 61,959 |  | 88,555

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

Page 4