REGISTERED NUMBER: 10416638 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Columbia Metals Holdings Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

DIRECTORS:

Mr D Stephenson

Mrs W K Stephenson

REGISTERED OFFICE:

Unit E Ronald Close

Woburn Road Industrial Estate

Kempston

Bedford

Bedfordshire

MK42 7SH

REGISTERED NUMBER:

10416638 (England and Wales)

ACCOUNTANTS:

Clifford Roberts

Chartered Accountants

Pacioli House

9 Brookfield

Duncan Close

Northampton

Northamptonshire

NN3 6WL

FIXED ASSETS

Investments

4

10,000

10,000

Investment property

5

737,000

749,000

747,000

759,000

CURRENT ASSETS

Debtors

6

210,663

140,286

Cash at bank

66,861

6,760

277,524

147,046

CREDITORS

Amounts falling due within one year

7

219,886

114,725

NET CURRENT ASSETS

57,638

32,321

TOTAL ASSETS LESS CURRENT LIABILITIES

804,638

791,321

PROVISIONS FOR LIABILITIES

8

9,052

12,052

NET ASSETS

795,586

779,269

CAPITAL AND RESERVES

Called up share capital

9

10,003

10,003

Retained earnings

785,583

769,266

SHAREHOLDERS' FUNDS

795,586

779,269

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 21 April 2026 and were signed on its behalf by:

Mr D Stephenson - Director

1.	STATUTORY INFORMATION

Columbia Metals Holdings 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 except for the modification to a fair value basis for the investment property.

The financial statements are presented in Sterling (£) and cover the period to 31st October each year.

Preparation of consolidated financial statements

The financial statements contain information about Columbia Metals Holdings 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

Turnover represents the invoiced rental and management charges stated net of value added tax. The turnover is wholly attributable to the rental of the investment property and arose entirely within the United Kingdom.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the income statement.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, less impairment losses for bad or doubtful debts except where the effect of discounting would be immaterial, in which case they are stated at undiscounted cost less impairment losses for doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at undiscounted cost.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

10,000

NET BOOK VALUE

At 31 October 2025

10,000

At 31 October 2024

10,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

749,000

Revaluations

(12,000

)

At 31 October 2025

737,000

NET BOOK VALUE

At 31 October 2025

737,000

At 31 October 2024

749,000

To determine the fair value the directors review the open market cost or the last independent valuation of the investment properties and consider whether they are appropriate approximations of the fair values of the properties as at the year end, having given due regard to the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset.

Fair value at 31 October 2025 is represented by:

£

Valuation in 2025

(12,000

)

Valuation in 2024

22,000

Valuation in 2023

6,770

Valuation in 2022

19,439

Cost

700,791

737,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

210,000

140,283

Other debtors

663

3

210,663

140,286

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

799

6,649

Taxation and social security

7,427

3,956

Other creditors

211,660

104,120

219,886

114,725

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

9,052

12,052

Deferred

tax

£

Balance at 1 November 2024

12,052

Provided during year

(3,000

)

Balance at 31 October 2025

9,052

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid

Number:

Class:

Nominal

2025

2024

Value:

£

£

10,000

Ordinary A Shares

£1

10,000

10,000

1

Ordinary B Shares

£1

1

1

1

Ordinary C Shares

£1

1

1

1

Ordinary D Shares

£1

1

1

10,003

10,003

10.	RELATED PARTY DISCLOSURES

All material related party transactions with owners holding a participating interest, companies in which the entity has a participating interest, directors and other related parties were concluded under normal market conditions.