REGISTERED NUMBER: 02978255 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

COLERIDGE (UK) LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Daljit Singh

Gobinder Singh

Kirpal Singh Nandera

Amarjit Kaur Nandera

Baljinder Kaur Nandera

SECRETARY:

Gobinder Singh

REGISTERED OFFICE:

32-34 Sampson Road North

Birmingham

West Midlands

B11 1BL

REGISTERED NUMBER:

02978255 (England and Wales)

ACCOUNTANTS:

Brindleys Limited

2 Wheeleys Road

Edgbaston

Birmingham

West Midlands

B15 2LD

FIXED ASSETS

Tangible assets

4

58,951

60,104

CURRENT ASSETS

Stocks

5

442,154

640,581

Debtors

6

1,592,107

950,325

Cash at bank and in hand

1,459,627

1,265,806

3,493,888

2,856,712

CREDITORS

Amounts falling due within one year

7

578,116

506,928

NET CURRENT ASSETS

2,915,772

2,349,784

TOTAL ASSETS LESS CURRENT LIABILITIES

2,974,723

2,409,888

CAPITAL AND RESERVES

Called up share capital

9

1,002

1,002

Retained earnings

10

2,973,721

2,408,886

SHAREHOLDERS' FUNDS

2,974,723

2,409,888

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

Daljit Singh - Director

1.	STATUTORY INFORMATION

Coleridge (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

10% on reducing balance

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

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.

Current asset investments

The current assets investments are included at market value in the balance sheet. Gain or loss on investments has been recognised in profit and loss account.

Holiday pay

Holiday pay is recognised as an expense in the period in which the service is received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

Totals

£

£

£

£

COST

At 1 August 2024

27,021

92,227

172,922

292,170

Additions

-

-

8,828

8,828

At 31 July 2025

27,021

92,227

181,750

300,998

DEPRECIATION

At 1 August 2024

18,711

91,644

121,711

232,066

Charge for year

831

145

9,005

9,981

At 31 July 2025

19,542

91,789

130,716

242,047

NET BOOK VALUE

At 31 July 2025

7,479

438

51,034

58,951

At 31 July 2024

8,310

583

51,211

60,104

5.

STOCKS

2025

2024

£

£

Stocks

442,154

640,581

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

393,998

307,874

Other debtors

1,074,256

521,291

Deferred tax asset

82,240

82,195

Prepayments

41,613

38,965

1,592,107

950,325

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

150,893

187,113

Corporation tax

206,435

119,751

Social security and other taxes

9,598

4,943

VAT

118,471

96,056

Other creditors

2,830

859

Directors' current accounts

60,741

73,488

Accrued expenses

29,148

24,718

578,116

506,928

8.	DEFERRED TAX

£

Balance at 1 August 2024

(82,195

)

Provided during year

(45

)

Balance at 31 July 2025

(82,240

)

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

996

Ordinary A

£1

996

996

2

Ordinary B

£1

2

2

2

Ordinary C

£1

2

2

2

Ordinary D

£1

2

2

1,002

1,002

Each share of each class has one voting right and equal rights to dividends and distributions.

10.

RESERVES

Retained

earnings

£

At 1 August 2024

2,408,886

Profit for the year

618,335

Dividends

(53,500

)

At 31 July 2025

2,973,721

11.	RELATED PARTY DISCLOSURES

During the year, the company was charged management charges of £350,000 and rent of £22,600 by its associated company Berkshire Estates Limited which is registered in England and Wales under company number 04253652.