REGISTERED NUMBER: 04061277 (England and Wales)

Unaudited Financial Statements

for the Period

1 September 2024 to 31 March 2025

for

Coultard Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

P R M Coultard

C F M Coultard

REGISTERED OFFICE:

Oak Apple House

North Street

Milborne Port

Sherborne

DT9 5EW

BUSINESS ADDRESS:

Beaulieu House

47 Queens Road

Cowes

PO31 8BW

REGISTERED NUMBER:

04061277 (England and Wales)

ACCOUNTANTS:

Silbury Accountants Limited

Chartered Accountants

Oak Apple House

North Street

Milborne Port

Sherborne

DT9 5EW

FIXED ASSETS

Property, plant and equipment

4

1,686

3,371

CURRENT ASSETS

Debtors

5

9,573

350

Cash at bank

5,238

12,391

14,811

12,741

CREDITORS

Amounts falling due within one year

6

8,246

15,474

NET CURRENT ASSETS/(LIABILITIES)

6,565

(2,733

)

TOTAL ASSETS LESS CURRENT LIABILITIES

8,251

638

PROVISIONS FOR LIABILITIES

320

-

NET ASSETS

7,931

638

CAPITAL AND RESERVES

Called up share capital

7

2

2

Retained earnings

7,929

636

SHAREHOLDERS' FUNDS

7,931

638

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 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 10 December 2025 and were signed on its behalf by:

P R M Coultard - Director

C F M Coultard - Director

1.	STATUTORY INFORMATION

Coultard 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

Revenue 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.

Plant and machinery

-

33% on cost

Financial instruments

The company classifies its financial instruments as basic financial instruments in accordance with Section 11 of FRS 102. Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method, less any impairment. Basic financial liabilities, including trade and other payables and loans, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method. Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled. Financial liabilities are derecognised when the obligation is discharged, cancelled, or expires.

Taxation

Taxation for the period 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

£

COST

At 1 September 2024

and 31 March 2025

5,056

DEPRECIATION

At 1 September 2024

1,685

Charge for period

1,685

At 31 March 2025

3,370

NET BOOK VALUE

At 31 March 2025

1,686

At 31 August 2024

3,371

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.8.24

£

£

Trade debtors

9,573

350

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.8.24

£

£

Tax

3,960

1,779

Directors' loan accounts

2,444

12,795

Accrued expenses

1,842

900

8,246

15,474

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.8.24

value:

£

£

2

Ordinary

£1

2

2