C.B. Collier Nk (Ssc) Limited

trading as C B Collier NK (SSC) Limited

(Registration number: 11169627)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Current assets
Stocks	4	44	44
Debtors	5	25	25
		69	69
Creditors: Amounts falling due within one year	6	(68)	(68)
Net assets		1	1
Capital and reserves
Called up share capital	7	1	1
Shareholders' funds		1	1

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 16 March 2026
 

C.B. Collier Nk (Ssc) Limited

trading as C B Collier NK (SSC) Limited

(Registration number: 11169627)
Balance Sheet as at 31 January 2026
(continued)

......................................... Mr Charles Benedict Collier Director

C.B. Collier Nk (Ssc) Limited

trading as C B Collier NK (SSC) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
St Ethelbert House
Ryelands Street
Hereford
Herefordshire
HR4 0LA
England

These financial statements were authorised for issue by the director on 16 March 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

C.B. Collier Nk (Ssc) Limited

trading as C B Collier NK (SSC) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026
(continued)

2	Accounting policies (continued)

Revenue recognition

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.

Tax

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Stocks

Stocks comprise land held for trading purposes and are stated at the lower of cost and net realisable value. Cost includes purchase price and directly attributable acquisition costs. No impairment provision has been recognised as at the reporting date.

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.

C.B. Collier Nk (Ssc) Limited

trading as C B Collier NK (SSC) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026
(continued)

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2025 - 1).

4

Stocks

	2026 £	2025 £
Other inventories	44	44

5

Debtors

Current	2026 £	2025 £
Prepayments	25	25
	25	25

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	25	25
Other creditors		43	43
		68	68

C.B. Collier Nk (Ssc) Limited

trading as C B Collier NK (SSC) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026
(continued)

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

8	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Bank overdrafts	25	25