Coll Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 02864146

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		56,294		59,310

			56,294		59,310
Creditors: Amounts Falling Due Within One Year	7	(2,184 )		(1,105 )

NET CURRENT ASSETS (LIABILITIES)			(2,184 )		(1,105 )

TOTAL ASSETS LESS CURRENT LIABILITIES			54,110		58,205

Creditors: Amounts Falling Due After More Than One Year	8		(196,367 )		(196,162 )

NET LIABILITIES			(142,257 )		(137,957 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(142,258 )		(137,958 )

SHAREHOLDERS' FUNDS			(142,257)		(137,957)

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Dr F Collingwood

Director

16/04/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Coll Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02864146 . The registered office is 1-2 Rhodium Point Spindle Close, Hawkinge, Folkestone, Kent, CT18 7TQ.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

2. Statement of Compliance

The financial statements have been prepared in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

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

3.2. Going Concern Disclosure

The director has not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

3.3. Significant judgements and estimations

No judgements have been made in the process of applying the accounting policies that have had a significant effect on the amounts recognised in the financial statements.  

No key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been made.

3.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	2% of cost per annum
Fixtures & Fittings	33 1/3% of cost per annum

3.5. Debtors and creditors receivable / payable within one year

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 profit and loss account in administrative expenses.

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Coll Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

5. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 August 2024	150,780	13,918	164,698

As at 31 July 2025	150,780	13,918	164,698

Depreciation
As at 1 August 2024	91,470	13,918	105,388
Provided during the period	3,016	-	3,016

As at 31 July 2025	94,486	13,918	108,404

Net Book Value
As at 31 July 2025	56,294	-	56,294

As at 1 August 2024	59,310	-	59,310

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,140	109
Accruals	1,044	996

	2,184	1,105

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Directors loan account	196,367	196,162

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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