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Company Registration No. 12502151 (England and Wales)
Coat Trading Ltd Unaudited accounts for the year ended 31 March 2025
Coat Trading Ltd Unaudited accounts Contents
Page
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Coat Trading Ltd Company Information for the year ended 31 March 2025
Directors
Robert Abrahams Robert Green Fred Ursell Antony Stockil
Company Number
12502151 (England and Wales)
Registered Office
128 City Road London EC1V 2NX United Kingdom
Accountants
Multiply Accountancy Limited 71-75 Shelton Street London WC2H 9JQ
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Coat Trading Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
65,367 
39,770 
Tangible assets
73,917 
102,576 
139,284 
142,346 
Current assets
Inventories
391,122 
316,840 
Debtors
488,949 
426,635 
Cash at bank and in hand
1,126,782 
800,595 
2,006,853 
1,544,070 
Creditors: amounts falling due within one year
(1,719,641)
(1,178,336)
Net current assets
287,212 
365,734 
Total assets less current liabilities
426,496 
508,080 
Creditors: amounts falling due after more than one year
(12,533)
- 
Net assets
413,963 
508,080 
Capital and reserves
Called up share capital
2,193 
2,182 
Share premium
7,854,865 
7,565,995 
Profit and loss account
(7,443,095)
(7,060,097)
Shareholders' funds
413,963 
508,080 
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 3 December 2025 and were signed on its behalf by
Robert Abrahams Director Company Registration No. 12502151
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Coat Trading Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Coat Trading Ltd is a private company, limited by shares, registered in England and Wales, registration number 12502151. The registered office is 128 City Road, London, EC1V 2NX, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on cost
Fixtures & fittings
33% on cost
Computer equipment
33% on cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Stock
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Pension costs
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
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Coat Trading Ltd Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2024
69,735 
Additions
53,750 
At 31 March 2025
123,485 
Amortisation
At 1 April 2024
29,965 
Charge for the year
28,153 
At 31 March 2025
58,118 
Net book value
At 31 March 2025
65,367 
At 31 March 2024
39,770 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2024
113,023 
50,338 
9,836 
173,197 
Additions
23,650 
- 
4,901 
28,551 
Disposals
- 
- 
(1,190)
(1,190)
At 31 March 2025
136,673 
50,338 
13,547 
200,558 
Depreciation
At 1 April 2024
38,359 
26,512 
5,750 
70,621 
Charge for the year
38,448 
15,032 
2,793 
56,273 
On disposals
- 
- 
(253)
(253)
At 31 March 2025
76,807 
41,544 
8,290 
126,641 
Net book value
At 31 March 2025
59,866 
8,794 
5,257 
73,917 
At 31 March 2024
74,664 
23,826 
4,086 
102,576 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
236,280 
248,152 
Deferred tax asset
18,479 
27,068 
Accrued income and prepayments
63,065 
66,595 
Other debtors
171,125 
84,820 
488,949 
426,635 
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Coat Trading Ltd Notes to the Accounts for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
6,028 
- 
Trade creditors
1,272,962 
921,090 
Taxes and social security
267,185 
168,257 
Other creditors
78,670 
4,760 
Accruals
94,796 
73,541 
Deferred income
- 
10,688 
1,719,641 
1,178,336 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
12,533 
- 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2,014,637 Ordinary shares of £0.001 each
2,014.63 
2,014.63 
1,788,681 Preference shares of £0.0001 each
178.86 
168.19 
2,193.49 
2,182.82 
Shares issued during the period:
106,698 Preference shares of £0.0001 each
10.66 
10
Average number of employees
During the year the average number of employees was 13 (2024: 11).
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