ACCOUNTS - Final Accounts

Cole & Wilson, Limited

Registered number: 00223156

Information for filing with the Registrar

For the year ended 31 December 2025

00223156

45961

COLE & WILSON, LIMITED

REGISTERED NUMBER: 00223156

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	102,005		102,005
		102,005		102,005
Total assets less current liabilities			102,005		102,005

Net assets			102,005		102,005

Capital and reserves
Called up share capital	5	10,000	10,000
Profit and loss account	6	92,005	92,005
		102,005	102,005

For the year ended 31 December 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 April 2026.

N G Jones

Director

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00223156

45961

COLE & WILSON, LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Cole & Wilson Limited (''The Company'') is a private company, limited by shares. It is incorporated in England and Wales, registered number 00223156.
Registered office:
Christeyns UK Ltd
Rutland Street
Bradford
BD4 7EA
The functional currency of the Company is Pounds Sterling, rounded to the nearest pound, as this is the currency of the primary economic environment in which the Company operates.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention 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.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
The following principal accounting policies have been applied:

2.2

Going concern

To the best of the directors knowledge there is nothing to indicate that the Company will not continue as a going concern and as such the financial statements for the year ended 31 December 2025 not reflect the going concern basis. Whilst the Company is not expected to trade in the coming year, we do not intend to wind up the Company, it will remain dormant for the foreseeable future. The period to which we have paid particular attention in assessing the appropriateness of the going concern basis is not less than twelve months from the date of approval of the financial statements.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

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00223156

45961

COLE & WILSON, LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments
Financial instruments are recognised in the Company's Statement of Financial Position when the
Company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements,
when there is a legally enforceable right to set off the recognised amounts and there is an intention to
settle on a net basis or to realise the asset and settle the liability simultaneously.

Employees

	The Company has no employees other than the directors, who did not receive any remuneration (2024 - £NIL).

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	102,005	102,005

Amounts owed by group undertakings are unsecured, interest free and repayable on demand.

5.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

10,000 (2024 - 10,000) A Ordinary shares of £1.00 each	10,000	10,000

The Company has one class of ordinary shares that carry equal voting rights.

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00223156

45961

COLE & WILSON, LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Reserves

Profit & loss account

This reserve represents cumulative profits and losses, less dividends paid.

7.	Controlling party

The ultimate parent company is Algimo NV, a company registered in Belgium. The registered office is: Algimo NV, Coupure 10, 9000, Gent, Belgium.The immediate parent company is Christeyns UK Ltd, a company registered in England and Wales, registered number 03956390.
The smallest and largest group company these accounts are consolidated under is Algimo NV. The consolidated financial statements of Algimo NV can be obtained from Algimo NV, Coupure 10, 9000, Gent, Belgium.
The company is under the ultimate control of Mr J A Bostoen.

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