REGISTERED NUMBER: 10781180 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

COOMBE CAPITAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S T Groom

C L Watts

REGISTERED OFFICE:

Dunbar House 105 Buxton Road

Whaley Bridge

High Peak

England

SK23 7HX

REGISTERED NUMBER:

10781180 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

3rd Floor

St George's House

56 Peter Street

Manchester

M2 3NQ

FIXED ASSETS

Intangible assets

4

10,000

15,000

Tangible assets

5

3,458

3,476

13,458

18,476

CURRENT ASSETS

Debtors

6

729

1,111

Cash at bank and in hand

72,957

61,656

73,686

62,767

CREDITORS

Amounts falling due within one year

7

54,176

52,848

NET CURRENT ASSETS

19,510

9,919

TOTAL ASSETS LESS CURRENT LIABILITIES

32,968

28,395

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

31,968

27,395

SHAREHOLDERS' FUNDS

32,968

28,395

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

The members have not required the company to obtain an audit of its financial statements for the year 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

C L Watts - Director

1.	STATUTORY INFORMATION

Coombe Capital 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

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

Turnover

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

Intangible assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

Tangible fixed assets

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

IT Equipment - 25% Reducing balance

Office Equipment - 33% Straight line

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 April 2024

and 31 March 2025

50,000

Amortisation

At 1 April 2024

35,000

Amortisation for year

5,000

At 31 March 2025

40,000

Net book value

At 31 March 2025

10,000

At 31 March 2024

15,000

5.	TANGIBLE FIXED ASSETS

IT

Computer

Equipment

equipment

Totals

£

£

£

Cost

At 1 April 2024

5,474

3,818

9,292

Additions

-

1,800

1,800

At 31 March 2025

5,474

5,618

11,092

Depreciation

At 1 April 2024

1,998

3,818

5,816

Charge for year

1,368

450

1,818

At 31 March 2025

3,366

4,268

7,634

Net book value

At 31 March 2025

2,108

1,350

3,458

At 31 March 2024

3,476

-

3,476

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

729

1,111

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

51,100

47,302

Social security and other taxes

410

-

Other creditors

2,666

5,546

54,176

52,848

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

9,061

15,060

Between one and five years

2,265

11,327

11,326

26,387

9.	RELATED PARTY DISCLOSURES

Included within Other Creditors: amounts falling due within one year, is a director's loan account in the sum of £27.