COLUMBIA INVESTMENTS LIMITED

Company Registration Number:
14180269 (England and Wales)

Unaudited statutory accounts for the year ended 31 March 2025

Period of accounts

Start date: 1 April 2024

End date: 31 March 2025

COLUMBIA INVESTMENTS LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

COLUMBIA INVESTMENTS LIMITED

Directors' report period ended 31 March 2025

The directors present their report with the financial statements of the company for the period ended 31 March 2025

Principal activities of the company

Holding investments and providing finance to the group companies



Directors

The directors shown below have held office during the whole of the period from
1 April 2024 to 31 March 2025

A Brooks
 Ms E M Moreau
 A C M Marrison

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
23 December 2025

And signed on behalf of the board by:
Name: Ms E M Moreau
Status: Director

COLUMBIA INVESTMENTS LIMITED

Profit And Loss Account

for the Period Ended 31 March 2025

2025 2024


£
£
Turnover: 37,800 32,221
Cost of sales: 0 0
Gross profit(or loss): 37,800 32,221
Administrative expenses: ( 52,716 ) ( 36,000 )
Operating profit(or loss): (14,916) (3,779)
Profit(or loss) before tax: (14,916) (3,779)
Profit(or loss) for the financial year: (14,916) (3,779)

COLUMBIA INVESTMENTS LIMITED

Balance sheet

As at 31 March 2025

Notes 2025 2024


£
£
Fixed assets
Investments: 3 4 4
Total fixed assets: 4 4
Current assets
Debtors: 4 1,801,561 1,219,616
Total current assets: 1,801,561 1,219,616
Creditors: amounts falling due within one year: 5 ( 1,881,215 ) ( 1,284,354 )
Net current assets (liabilities): (79,654) (64,738)
Total assets less current liabilities: (79,650) ( 64,734)
Total net assets (liabilities): (79,650) (64,734)
Capital and reserves
Called up share capital: 1 1
Profit and loss account: (79,651 ) (64,735 )
Total Shareholders' funds: ( 79,650 ) (64,734)

The notes form part of these financial statements

COLUMBIA INVESTMENTS LIMITED

Balance sheet statements

For the year ending 31 March 2025 the company was entitled to exemption 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.

This report was approved by the board of directors on 23 December 2025
and signed on behalf of the board by:

Name: Ms E M Moreau
Status: Director

The notes form part of these financial statements

COLUMBIA INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover represents administrative costs incurred recharged to subsidiaries

    Other accounting policies

    Going concern The Directors have performed a going concern assessment of the Company and the group. As part of this assessment, they have considered the residual term of the group loan facility, loan covenant compliance, tenancy agreements in place and group cash flows for a period of 12 months from the reporting date. Though the Company is in a net liability position, the Directors have a reasonable expectation that the Company will be able to obtain financial support from its shareholder, that the shareholder has adequate resources to provide that support and therefore it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not reflect any adjustments that would have to be made should this not be the case. Preparation of consolidated financial statements The financial statements contain information about Columbia Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. Investments in subsidiaries Investments in subsidiary undertakings are recognised at cost. Financial instruments All interest bearing loans and borrowings which are basic financial instruments are initially recognised at the present value of the cash payable to the lender (including interest). After initial recognition they are measured at amortised cost using the effective interest rate method less impairment. The effective interest rate method amortisation is included in interest payable and similar expenses in the Income Statement. 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 balance sheet date. 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. Short-term debtors and creditors Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the Income Statement in administrative expenses.

COLUMBIA INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 0 0

COLUMBIA INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Fixed assets investments note

Shares in Group undertakings: At 1 April 2024 = 4 At 31 March 2024 = 4

COLUMBIA INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Debtors

2025 2024
£ £
Other debtors 1,801,561 1,219,616
Total 1,801,561 1,219,616

COLUMBIA INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

5. Creditors: amounts falling due within one year note

2025 2024
£ £
Trade creditors 78,000 36,000
Taxation and social security 8,965
Accruals and deferred income 11,220
Other creditors 1,783,030 1,248,354
Total 1,881,215 1,284,354

COLUMBIA INVESTMENTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

6. Off balance sheet arrangements

The Company has entered into Call Option Deeds with the A Ordinary shareholders (the "Investors") of 27 Lancaster Gate Holdings Limited, a subsidiary company. The Investors have granted the Company the irrevocable right to purchase all (but not some only) of the A Ordinary Shares (the "Option Shares") at any time up to 3 years from 30 September 2022 (the "Issue Date"), upon which date the option expires. The consideration payable is a minimum of £5.5m increasing in 36 equal increments, dependent on the date of exercise, up to a maximum of £7,562.500 if the option is exercised at any time in the twelfth calendar month following the second anniversary of the Issue Date. The Company has entered into Call Option Deeds with the A Ordinary shareholders (the "Investors") of Tribeca Belgravia No 2 Limited, a subsidiary company. The Investors have granted the Company the irrevocable right to purchase all (but not some only) of the A Ordinary Shares (the "Option Shares") at any time up to 3 years from 14 October 2022/8 November 2022 (the "Issue Date"), upon which date the option expires. The consideration payable is a minimum of £2.5m increasing in 36 equal increments, dependent on the date of exercise, up to a maximum of £3,437,500 if the option is exercised at any time in the twelfth calendar month following the second anniversary of the Issue Date.