REGISTERED NUMBER: 16324057 (England and Wales)

Unaudited Financial Statements

for the Period 18 March 2025 to 31 March 2026

for

Coastal Path Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Shackleford

Mrs K Shackleford

REGISTERED OFFICE:

Coastal Path Ltd

26 North Road

Yate

Gloucestershire

BS37 7PA

REGISTERED NUMBER:

16324057 (England and Wales)

ACCOUNTANTS:

Obsidian Accountancy Limited

Suite 9 Corum Two

Corum Office Park

Crown Way

Warmley

Bristol

BS30 8FJ

FIXED ASSETS

Tangible assets

4

58,575

Investment property

5

636,349

694,924

CURRENT ASSETS

Debtors

6

168,616

Cash at bank

305,603

474,219

NET CURRENT ASSETS

474,219

TOTAL ASSETS LESS CURRENT LIABILITIES

1,169,143

CREDITORS

Amounts falling due after more than one year

7

1,122,496

NET ASSETS

46,647

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

46,646

46,647

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by:

S Shackleford - Director

1.	STATUTORY INFORMATION

Coastal Path Investments Ltd 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

Additions

27,500

43,878

71,378

At 31 March 2026

27,500

43,878

71,378

DEPRECIATION

Charge for period

1,833

10,970

12,803

At 31 March 2026

1,833

10,970

12,803

NET BOOK VALUE

At 31 March 2026

25,667

32,908

58,575

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

636,349

At 31 March 2026

636,349

NET BOOK VALUE

At 31 March 2026

636,349

6.

DEBTORS

£

Amounts falling due within one year:

Other debtors

10,013

Amounts falling due after more than one year:

Other debtors

158,603

Aggregate amounts

168,616

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Amounts owed to associates

549,747

Other creditors

572,749

1,122,496