REGISTERED NUMBER: 03882662 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

COLVIN INTERNATIONAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S M Colvin

SECRETARY:

A Colvin

REGISTERED OFFICE:

Unit D2 Europa Park

Stoneclough Road

Radcliffe

Manchester

M26 1GG

REGISTERED NUMBER:

03882662 (England and Wales)

ACCOUNTANTS:

Daggett and Company

Chartered Accountants

Parkway House

Palatine Road

Northenden

Manchester

M22 4DB

FIXED ASSETS

Tangible assets

4

29,537

36,110

Investments

5

484,924

462,628

514,461

498,738

CURRENT ASSETS

Stocks

917,887

1,092,991

Debtors

6

466,641

580,749

Cash at bank and in hand

4,632,730

4,023,619

6,017,258

5,697,359

CREDITORS

Amounts falling due within one year

7

399,298

382,230

NET CURRENT ASSETS

5,617,960

5,315,129

TOTAL ASSETS LESS CURRENT LIABILITIES

6,132,421

5,813,867

PROVISIONS FOR LIABILITIES

8

2,027

3,328

NET ASSETS

6,130,394

5,810,539

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6,130,294

5,810,439

SHAREHOLDERS' FUNDS

6,130,394

5,810,539

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 June 2026 and were signed by:

S M Colvin - Director

1.	STATUTORY INFORMATION

Colvin International 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 as modified by the revaluation of certain assets.

The financial statements have been prepared in accordance with applicable accounting standards. The particular accounting policies adopted are described below.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

44,653

79,240

8,591

132,484

Additions

-

-

2,050

2,050

At 31 March 2026

44,653

79,240

10,641

134,534

DEPRECIATION

At 1 April 2025

40,610

47,173

8,591

96,374

Charge for year

606

8,017

-

8,623

At 31 March 2026

41,216

55,190

8,591

104,997

NET BOOK VALUE

At 31 March 2026

3,437

24,050

2,050

29,537

At 31 March 2025

4,043

32,067

-

36,110

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

462,628

Additions

22,296

At 31 March 2026

484,924

NET BOOK VALUE

At 31 March 2026

484,924

At 31 March 2025

462,628

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2023

449,068

Valuation in 2024

11,728

Valuation in 2025

1,832

Valuation in 2026

22,296

484,924

If the investments had not been revalued they would have been included at the following historical cost:

31.3.26

31.3.25

£

£

Cost

501,750

501,750

Investments were valued on an open market basis on 31 March 2026 by the fund managers .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

309,695

465,608

Other debtors

156,946

115,141

466,641

580,749

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

15,890

42,720

Taxation and social security

193,343

126,742

Other creditors

190,065

212,768

399,298

382,230

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

2,027

3,328

Deferred

tax

£

Balance at 1 April 2025

3,328

Provided during year

(1,301

)

Balance at 31 March 2026

2,027

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The company paid rent of £15,000 to the director S.M. Colvin in respect of the business premises (2025 £15,000). S Colvin had loaned monies to the company. At 31 March 2026 the loan balance was £63,308

(2025 £56,277). The loan is free of interest and repayable on demand. Dividends of £10,000 (2025 £10,000) were paid to the director during the year.