Cole Francis Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08590650

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		785		1,046

			785		1,046
CURRENT ASSETS
Cash at bank and in hand		115		2,835

		115		2,835
Creditors: Amounts Falling Due Within One Year	6	(14,961 )		(22,339 )

NET CURRENT ASSETS (LIABILITIES)			(14,846 )		(19,504 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(14,061 )		(18,458 )

NET LIABILITIES			(14,061 )		(18,458 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(14,062 )		(18,459 )

SHAREHOLDERS' FUNDS			(14,061)		(18,458)

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Cole Francis Limited

Balance Sheet (continued)

As At 31 July 2025

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 his 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

Mr D Cole

Director

29/04/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Cole Francis Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08590650 . The registered office is 15 Boltro Road, Haywards Heath, West Sussex, RH16 1BP .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Office Equipment

25% on written down value

2.4. Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

2.5. Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. Average Number of Employees

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

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Cole Francis Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Office Equipment
	£
Cost
As at 1 August 2024	4,844

As at 31 July 2025	4,844

Depreciation
As at 1 August 2024	3,798
Provided during the period	261

As at 31 July 2025	4,059

Net Book Value
As at 31 July 2025	785

As at 1 August 2024	1,046

5. Debtors

	2025	2024
	£	£
Due within one year

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	14,305	21,210
Taxation and social security	656	1,129

	14,961	22,339

7. Share Capital

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

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