IRIS Accounts Production v26.1.0.640 06444668 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06444668 2024-12-31 06444668 2025-12-31 06444668 2025-01-01 2025-12-31 06444668 2023-12-31 06444668 2024-01-01 2024-12-31 06444668 2024-12-31 06444668 ns15:EnglandWales 2025-01-01 2025-12-31 06444668 ns14:PoundSterling 2025-01-01 2025-12-31 06444668 ns10:Director1 2025-01-01 2025-12-31 06444668 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 06444668 ns10:SmallEntities 2025-01-01 2025-12-31 06444668 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 06444668 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 06444668 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06444668 ns10:FullAccounts 2025-01-01 2025-12-31 06444668 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 06444668 ns10:Director2 2025-01-01 2025-12-31 06444668 ns10:Director3 2025-01-01 2025-12-31 06444668 ns10:CompanySecretary1 2025-01-01 2025-12-31 06444668 ns10:RegisteredOffice 2025-01-01 2025-12-31 06444668 ns5:CurrentFinancialInstruments 2025-12-31 06444668 ns5:CurrentFinancialInstruments 2024-12-31 06444668 ns5:ShareCapital 2025-12-31 06444668 ns5:ShareCapital 2024-12-31 06444668 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 06444668 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 06444668 ns5:FurnitureFittings 2025-01-01 2025-12-31 06444668 ns5:ComputerEquipment 2025-01-01 2025-12-31 06444668 ns5:FurnitureFittings 2024-12-31 06444668 ns5:ComputerEquipment 2024-12-31 06444668 ns5:FurnitureFittings 2025-12-31 06444668 ns5:ComputerEquipment 2025-12-31 06444668 ns5:FurnitureFittings 2024-12-31 06444668 ns5:ComputerEquipment 2024-12-31 06444668 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 06444668 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 06444668 ns5:DeferredTaxation 2024-12-31 06444668 ns5:DeferredTaxation 2025-12-31 06444668 ns10:OrdinaryShareClass1 2025-12-31

REGISTERED NUMBER: 06444668 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

Nick Coughlin Associates Limited

Nick Coughlin Associates Limited (Registered number: 06444668)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 6

Nick Coughlin Associates Limited

COMPANY INFORMATION

for the year ended 31 December 2025

| Directors: | Ms J A Whitley

| N T Coughlin

| L J Coughlin

| Secretary: | L J Coughlin

| Registered office: | 2 Frogmore Terrace

| Kingsbridge

| Devon

| TQ7 1EU

| Registered number: | 06444668 (England and Wales)

| Accountants: | Websters

| 129 North Hill

| Plymouth

| Devon

| PL4 8JY

Nick Coughlin Associates Limited (Registered number: 06444668)

BALANCE SHEET

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 724 |  | 966 |  |

Current assets

Stocks | - |  | 2,762 |  |

Debtors | 5 | 100 |  | 19,979 |  |

Cash at bank and in hand | 13,670 |  | 14,874 |  |

13,770 |  | 37,615 |  |

Creditors

Amounts falling due within one year | 6 | 12,129 |  | 31,058 |  |

Net current assets | 1,641 |  | 6,557 |  |

Total assets less current liabilities | 2,365 |  | 7,523 |  |

Provisions for liabilities | 7 | 375 |  | 375 |  |

Net assets | 1,990 |  | 7,148 |  |

Capital and reserves

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 1,890 |  | 7,048 |  |

Shareholders' funds | 1,990 |  | 7,148 |  |

Nick Coughlin Associates Limited (Registered number: 06444668)

BALANCE SHEET - continued

31 December 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

N T Coughlin - Director

Nick Coughlin Associates Limited (Registered number: 06444668)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Nick Coughlin Associates 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.

| Turnover

| Turnover is measured at the fair value of the consideration receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by the reference to the stage of completion of the contact. The stage of completion of a contact is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on reducing balance

| Stocks

| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

| Pension costs and other post-retirement benefits

| The company pays to a defined contribution pension scheme for its directors. Contributions payable to the directors scheme are charged to profit or loss in the period to which they relate.

| Debtors

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Creditors

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Nick Coughlin Associates Limited (Registered number: 06444668)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Provisions

| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 January 2025

| and 31 December 2025 | 8,423 |  | 3,073 |  | 11,496 |  |

| Depreciation

| At 1 January 2025 | 8,423 |  | 2,107 |  | 10,530 |  |

| Charge for year | - |  | 242 |  | 242 |  |

| At 31 December 2025 | 8,423 |  | 2,349 |  | 10,772 |  |

| Net book value

| At 31 December 2025 | - |  | 724 |  | 724 |  |

| At 31 December 2024 | - |  | 966 |  | 966 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 299 |  |

| Other debtors | 100 |  | 100 |  |

| Directors' current accounts | - |  | 19,120 |  |

| VAT | - |  | 460 |  |

100 |  | 19,979 |  |

Nick Coughlin Associates Limited (Registered number: 06444668)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 813 |  |

| Tax | - |  | 3,670 |  |

| Social security and other taxes | 646 |  | - |  |

| VAT | 2,742 |  | - |  |

| Other creditors | 241 |  | 896 |  |

| Directors' current accounts | 6,760 |  | - |  |

| Accruals and deferred income | 1,740 |  | 25,679 |  |

12,129 |  | 31,058 |  |

7. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 375 |  | 375 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 375 |  |

| Balance at 31 December 2025 | 375 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

9. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company owed the following to directors:

| N Coughlin £2,180

| Ms J Whitley £2,180

| L Coughlin £2,400

10. | ULTIMATE CONTROLLING PARTY

| The company is ultimately controlled by the directors.