REGISTERED NUMBER: SC490097 (Scotland)

Collins Company Holdings Ltd

Unaudited Financial Statements

for the Year Ended 31st October 2025

Page

Company information

1

Balance sheet

2

to

3

Notes to the financial statements

4

to

5

Directors:

G L Collins

Mrs G L Collins

Registered office:

7 Cransfield Drive

Ashkirk

Selkirkshire

TD7 4NN

Registered number:

SC490097 (Scotland)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Fixed assets

Intangible assets

4

-

-

Investments

5

347,515

347,515

347,515

347,515

Current assets

Cash at bank

161

494

Creditors

Amounts falling due within one year

6

120,398

120,048

Net current liabilities

(120,237

)

(119,554

)

Total assets less current liabilities

227,278

227,961

Capital and reserves

Called up share capital

125

125

Retained earnings

227,153

227,836

227,278

227,961

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13th May 2026 and were signed on its behalf by:

G L Collins - Director

1.	Statutory information

Collins Company Holdings Ltd is a private company, limited by shares , registered in Scotland. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, has been fully amortised over it's estimated useful life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The following assets and liabilities are classified as financial instruments - accruals and other loans.

Other loans and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the statement of income and retained earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Going concern

The company is currently not trading at this time.

3.	Employees and directors

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

4.	Intangible fixed assets

Goodwill

£

Cost

At 1st November 2024

and 31st October 2025

10,000

Amortisation

At 1st November 2024

and 31st October 2025

10,000

Net book value

At 31st October 2025

-

At 31st October 2024

-

5.	Fixed asset investments

Shares in

group

undertakin

£

Cost

At 1st November 2024

and 31st October 2025

347,515

Net book value

At 31st October 2025

347,515

At 31st October 2024

347,515

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Other creditors

120,398

120,048

7.	Related party disclosures

At 31st October 2025 a loan of £120,047 (2024 - £119,697) was outstanding payable to G W Cockburn Water & Drainage Services Limited, a subsidiary of Collins Company Holdings Ltd. This loan is unsecured, interest free and is repayable on demand.