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Thistle Coast Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Thistle Coast Holdings Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Unaudited Financial Statements

Contents
| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Thistle Coast Holdings Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 14748127

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 3 |  | 449,540 |  | 450,263
|  |  | 449,540 |  | 450,263
CURRENT ASSETS
Debtors | 4 | 159 |  | 314 |
Cash at bank and in hand |  | 1,933 |  | 631 |
|  | 2,092 |  | 945 |
Creditors: Amounts Falling Due Within One Year | 5 | (340,850 ) |  | (342,569 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (338,758 ) |  | (341,624 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 110,782 |  | 108,639
Creditors: Amounts Falling Due After More Than One Year | 6 |  | (119,913 ) |  | (133,187 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (361 ) |  | -
NET LIABILITIES |  |  | (9,492 ) |  | (24,548 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (9,494 ) |  | (24,550 )
SHAREHOLDERS' FUNDS |  |  | (9,492) |  | (24,548)

Page 1
Page 2
Thistle Coast Holdings Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

Mrs L M Loble-Dott Director
18 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Thistle Coast Holdings Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Going Concern Disclosure
The company balance sheet was in a net liability position at the reporting date. The directors have considered the financial position of the company and will continue to support the operating activities of the company for a period of at least 12 months from the date of approval of the financial statements. Therefore the directors believe that preparation of the accounts on the going concern basis remains appropriate.
1.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rental of the investment properties held within the company. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | Straight line over 5 years

1.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
1.6. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments, where applicable, are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
1.7. Taxation
Income tax expense represents the sum of the tax currently payable and a deferred tax provision where necessary in accordance with accounting standards.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all material taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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Page 4
Thistle Coast Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
1.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Where a reliable tax rate cannot be forecast, a deferred tax provision is calculated at the highest tax rate possibly applicable, based on tax rates (and tax laws) enacted by the end of the reporting date. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4 (2025: 4)
4 4
3. Tangible Assets

| Investment Properties | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2025 | 448,095 | 3,614 | 451,709
As at 31 March 2026 | 448,095 | 3,614 | 451,709
Depreciation
As at 1 April 2025 | - | 1,446 | 1,446
Provided during the period | - | 723 | 723
As at 31 March 2026 | - | 2,169 | 2,169
Net Book Value
As at 31 March 2026 | 448,095 | 1,445 | 449,540
As at 1 April 2025 | 448,095 | 2,168 | 450,263

4. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 159 |  | 314
| 159 |  | 314

5. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 14,964 |  | 16,654
Other creditors | 325,886 |  | 325,915
| 340,850 |  | 342,569

Included within Other creditors above are unsecured loans from the directors of £241,777 (2025 - £241,806 ). These loans are interest free and repayable on demand.
Page 4
Page 5
Thistle Coast Holdings Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
6. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 119,913 |  | 133,187
| 119,913 |  | 133,187

7. Secured Creditors
Within Other Creditors the following amounts secured by fixed charge over the Investment Property:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 134,877 |  | 149,842

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. General Information
Thistle Coast Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14748127 . The registered office is Harvest House Worldham Hill, East Worldham, Alton, GU34 3AZ.
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