Coledale Property Holdings Limited


Directors	Mr J L B S Swift
	Mrs V C Swift


Registered Address	2, Hobson Court
	Penrith 40 Business Park
	Penrith
	CA11 9GQ


Registered Number	14407427 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		5,808,600		5,808,600
			5,808,600		5,808,600
Current assets
Debtors	4	550,609		2,016,486
Cash at bank and on hand		6,244,016		3,660,559
		6,794,625		5,677,045
Creditors amounts falling due within one year	5	(1,031,195)		(206,535)
Net current assets (liabilities)			5,763,430		5,470,510
Total assets less current liabilities			11,572,030		11,279,110
Net assets			11,572,030		11,279,110
Capital and reserves
Called up share capital			13,668		13,668
Share premium			5,794,833		5,794,833
Profit and loss account			5,763,529		5,470,609
Shareholders' funds			11,572,030		11,279,110

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 November 2025, and are signed on its behalf by:

Mr J L B S Swift
Director
Registered Company No. 14407427

Coledale Property Holdings Limited

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Turnover policy

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/or the rendering of services. 

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Interest income
	Interest income is recognised using the effective interest rate method.

	Dividend income
	Dividend income is recognised when the right to receive payment is established.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Fixed asset investments
	Fixed asset investments relate to shares held in subsidiaries.

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 April 24	5,808,600	5,808,600
At 31 March 25	5,808,600	5,808,600
Net book value
At 31 March 25	5,808,600	5,808,600
At 31 March 24	5,808,600	5,808,600

	Notes
	¹Investments in group undertakings and participating interests

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	525,609	1,959,760
Prepayments and accrued income	25,000	56,726
Total	550,609	2,016,486

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	894,242	113,432
Taxation and social security	55,974	32,678
Other creditors	79,000	59,000
Accrued liabilities and deferred income	1,979	1,425
Total	1,031,195	206,535

6.	Related party transactions
	During the year the directors had a loan account with the company. At the balance sheet date the company owed the directors £79,000 (2024 - £59,000). This loan is unsecured, interest free and repayable upon demand.

7.	Parent-subsidiary relationships
	The company, and the group headed by it, qualify as a small group as such the parent and the group are exempt from producing group accounts.