Registration number: 12522713

Coach House DSC (No 4) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Coach House DSC (No 4) Limited

Company Information

Director

Mr TJ Lander

Registered office

White House Sparsholt Winchester Hampshire England SO21 2NJ

Accountants

Brookes Sivyer Chartered AccountantsPO Box 533 Newquay Cornwall TR7 9DJ

Coach House DSC (No 4) Limited

(Registration number: 12522713)
Balance Sheet as at 31 March 2026

	Note	2026 US$	2025 US$
Fixed assets
Other financial assets	4	-	630,578
Current assets
Debtors	5	187,212	52,634
Cash at bank and in hand		57,277	8,935
		244,489	61,569
Creditors: Amounts falling due within one year	6	(2,118)	(38,458)
Net current assets		242,371	23,111
Net assets		242,371	653,689
Capital and reserves
Called up share capital	7	125	125
Retained earnings		242,246	653,564
Shareholders' funds		242,371	653,689

For the financial 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.

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 11 June 2026
 

......................................... Mr TJ Lander Director

Coach House DSC (No 4) Limited

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

1	General information

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

The address of its registered office is:
White House
Sparsholt
Winchester
Hampshire
SO21 2NJ
England

These financial statements were authorised for issue by the director on 11 June 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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Revenue represents the share of fees received by the Company from services relating to debt settlements
arranged on behalf of the customers. Revenue is recognised net of taxes. All revenue is generated from the
United States.

Investments

Investments recognised in respect of the portfolios of debt settlement contracts acquired will initially be measured at cost.

Subsequent measurement of investments will be at cost less accumulated amortization and impairment.

Amortisation is calculated in order to write off the cost of the investment in-line with the profile of the fees expected to be generated under the contracts.

Coach House DSC (No 4) Limited

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

Financial instruments

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows
and subsequently at amortised cost using the effective interest method.

Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration
expected to be paid or received.

The Company's cash holdings comprise on demand balances. All cash is held with banks with strong external credit ratings. Trade and other creditors and accruals are initially recognised at transaction value
as none represent a financing transaction. They are only derecognised when they are extinguished.

As the Company only has short term receivables and payables, its net current asset position is a reasonable measure of its liquidity at any given time.

Foreign currency transactions and balances

Functional and presentation currency
The Company's functional and presentational currency is USD.

Transactions and balances
Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
 

Tax

The tax expense for the period comprises current 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.

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised
as a reduction in the proceeds of the associated capital instrument.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Coach House DSC (No 4) Limited

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

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Judgments in applying Accounting Policies and key sources of estimate

The preparation of the Company's financial statements requires management to make significant accounting judgements, estimates and assumptions that affect the reported amounts in the financial
statements.

Management continually evaluates its significant accounting judgements and estimates. Management bases its judgements and estimates on historical experience and on other various factors it believes to be
reasonable under the circumstances, the result of which form the basis of the carrying value of assets and liabilities that are not readily apparent from other sources.

Management has identified the following critical accounting policies for which significant judgements, estimates and assumptions are made. Actual results may differ from these estimates under different
assumptions and conditions and may materially affect financial results or the financial position reported in future periods.

Valuations of investments

Investments are initially valued on acquisition at the cost of the investment. Investments are subsequently measured at cost less amortization and impairment.

3	Staff numbers

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

Coach House DSC (No 4) Limited

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

4	Other financial assets (current and non-current)

	Financial assets at cost less impairment US$	Total US$
Non-current financial assets
Cost or valuation
Investments b/fwd	630,578	630,578
Investments sold	(79,754)	(79,754)
Amortisation of Investments	(550,824)	(550,824)
At 31 March 2026	-	-
Impairment
Carrying amount
At 31 March 2026	-	-

5

Debtors

Current	2026 US$	2025 US$
Other debtors	187,212	52,634
	187,212	52,634

6

Creditors

Creditors: amounts falling due within one year

	2026 US$	2025 US$
Due within one year
Taxation and social security	-	21,475
Accruals and deferred income	1,010	12,000
Other creditors	1,108	4,983
	2,118	38,458

Coach House DSC (No 4) Limited

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

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

8

Dividends

		2026		2025
		US$		US$
Interim dividend of US$1,793.7425 (2025 - US$10,067.92) per ordinary share		179,374		1,006,792