Company registration number 12034974 (England and Wales)
COLEY 99 LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
COLEY 99 LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
COLEY 99 LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
78,684
104,674
Investments
4
262,979
190,393
341,663
295,067
Current assets
Debtors
5
202,647
141,200
Cash at bank and in hand
193,524
197,219
396,171
338,419
Creditors: amounts falling due within one year
6
(190,185)
(79,095)
Net current assets
205,986
259,324
Total assets less current liabilities
547,649
554,391
Creditors: amounts falling due after more than one year
7
-
0
(88,092)
Provisions for liabilities
(19,671)
(26,169)
Net assets
527,978
440,130
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
527,878
440,030
Total equity
527,978
440,130
COLEY 99 LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 2 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 6 May 2026
Mr Andrew Cole
Director
Company registration number 12034974 (England and Wales)
COLEY 99 LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
1
Accounting policies
Company information

Coley 99 Limited is a private company limited by shares incorporated in England and Wales. The registered office is Acre House, 11/15 William Road, London, United Kingdom, NW1 3ER.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance
Computer equipment
25% straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Listed investments are investments in equity instruments, debt and other financial instruments, other than investments in associates, that are traded on a market and in respect of which a quoted price is available. These investments are revalued at year-end based on their market price.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets, includes cash in hand and deposits held at call with banks.

COLEY 99 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

COLEY 99 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
1.11
Leases

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 July 2024
742
4,635
110,995
116,372
Additions
-
0
416
-
0
416
At 30 June 2025
742
5,051
110,995
116,788
Depreciation and impairment
At 1 July 2024
506
4,255
6,937
11,698
Depreciation charged in the year
59
333
26,014
26,406
At 30 June 2025
565
4,588
32,951
38,104
Carrying amount
At 30 June 2025
177
463
78,044
78,684
At 30 June 2024
236
380
104,058
104,674
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
262,979
190,393
COLEY 99 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
4
Fixed asset investments
(Continued)
- 6 -

The investments are held in a managed portfolio fund and are stated at market value.

Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 July 2024
190,393
Additions
412,842
Change in fair value of financial assets measured at FVTPL
7,444
Disposals
(347,700)
At 30 June 2025
262,979
Carrying amount
At 30 June 2025
262,979
At 30 June 2024
190,393
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
133,347
71,155
Other debtors
69,300
70,045
202,647
141,200
6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
8
88,091
18,322
Corporation tax
62,486
33,957
Other taxation and social security
34,652
22,494
Other creditors
536
292
Accruals
4,420
4,030
190,185
79,095
7
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
8
-
0
88,092
COLEY 99 LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
8
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
88,091
18,322
In two to five years
-
0
73,288
In over five years
-
0
14,804
88,091
106,414
2025-06-30 2024-07-01 false false false 06 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Andrew Cole 12034974 2024-07-01 2025-06-30 12034974 2025-06-30 12034974 2024-06-30 12034974 core:FurnitureFittings 2025-06-30 12034974 core:ComputerEquipment 2025-06-30 12034974 core:MotorVehicles 2025-06-30 12034974 core:FurnitureFittings 2024-06-30 12034974 core:ComputerEquipment 2024-06-30 12034974 core:MotorVehicles 2024-06-30 12034974 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 12034974 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 12034974 core:Non-currentFinancialInstruments core:AfterOneYear 2025-06-30 12034974 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 12034974 core:ShareCapital 2025-06-30 12034974 core:ShareCapital 2024-06-30 12034974 core:RetainedEarningsAccumulatedLosses 2025-06-30 12034974 core:RetainedEarningsAccumulatedLosses 2024-06-30 12034974 bus:Director1 2024-07-01 2025-06-30 12034974 core:FurnitureFittings 2024-07-01 2025-06-30 12034974 core:ComputerEquipment 2024-07-01 2025-06-30 12034974 core:MotorVehicles 2024-07-01 2025-06-30 12034974 2023-07-01 2024-06-30 12034974 core:FurnitureFittings 2024-06-30 12034974 core:ComputerEquipment 2024-06-30 12034974 core:MotorVehicles 2024-06-30 12034974 2024-06-30 12034974 core:CurrentFinancialInstruments 2025-06-30 12034974 core:CurrentFinancialInstruments 2024-06-30 12034974 core:WithinOneYear 2025-06-30 12034974 core:WithinOneYear 2024-06-30 12034974 core:BetweenTwoFiveYears 2025-06-30 12034974 core:BetweenTwoFiveYears 2024-06-30 12034974 core:MoreThanFiveYears 2025-06-30 12034974 core:MoreThanFiveYears 2024-06-30 12034974 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 12034974 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 12034974 bus:FRS102 2024-07-01 2025-06-30 12034974 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 12034974 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP