Colebrand International Limited 31/03/2026 iXBRL

Company registration number: 05063696

Colebrand International Limited

Unaudited filleted financial statements

31 March 2026

Colebrand International Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

Colebrand International Limited

Directors and other information


	Director	Mr K Tusch


	Secretary	Ms A Jackson


	Company number	05063696


	Registered office	Suite 324 Linen Hall
		162-168 Regent Street
		London
		W1B 5TD


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE

Colebrand International Limited

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of Colebrand International Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Colebrand International Limited for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Colebrand International Limited, as a body, in accordance with the terms of our engagement letter dated 8 December 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Colebrand International Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Colebrand International Limited and its director as a body for our work or for this report.

It is your duty to ensure that Colebrand International Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Colebrand International Limited. You consider that Colebrand International Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Colebrand International Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

4 June 2026

Colebrand International Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	1		1
		_________		_________
			1		1

Current assets
Debtors	6	550		545
Cash at bank and in hand		6,115		7,016
		_________		_________
		6,665		7,561
Creditors: amounts falling due
within one year	7	( 1,369,794)		( 1,216,471)
		_________		_________
Net current liabilities			( 1,363,129)		( 1,208,910)
			_________		_________
Total assets less current liabilities			( 1,363,128)		( 1,208,909)

			_________		_________
Net liabilities			( 1,363,128)		( 1,208,909)
			_________		_________

Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			( 1,364,128)		( 1,209,909)
			_________		_________
Shareholders deficit			( 1,363,128)		( 1,208,909)
			_________		_________

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 04 June 2026 , and are signed on behalf of the board by:

Mr K Tusch

Director

Company registration number: 05063696

Colebrand International Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Suite 324 Linen Hall, 162-168 Regent Street, London, W1B 5TD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets measured at fair value through profit or loss.The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The accounts are prepared on a going concern basis and assumes the continued support of the company's director.

Taxation

The taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period. 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. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and is subsequently stated at cost less any accumulated depreciation and any accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Office equipment	-	Straight line over 3 - 5 years

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Office equipment	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	7,146	7,146
	_________	_________
Depreciation
At 1 April 2025 and 31 March 2026	7,145	7,145
	_________	_________
Carrying amount
At 31 March 2026	1	1
	_________	_________
At 31 March 2025	1	1
	_________	_________

6. Debtors

	2026	2025
	£	£
Other debtors	550	545
	_________	_________

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	91	19
Other creditors	1,369,703	1,216,452
	_________	_________
	1,369,794	1,216,471
	_________	_________

8. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr K Tusch	( 1,208,860)	( 151,720)	( 1,360,580)
		_________	_________	_________

2025
		Balance brought forward	Advances /(credits) to the director	Balance o/standing
		£	£	£
	Mr K Tusch	( 1,094,307)	( 114,553)	( 1,208,860)
		_________	_________	_________

9. Related party transactions

During the year Auburn International Limited, a company with which K Tusch is a director and shareholder, recharged expenses with a value of £93,913 (31 March 2025 - £92,773) to Colebrand International Limited . At 31 March 2026 the balance due to Auburn International Limited from Colebrand International Limited was £4,329 (31 March 2025 - £5,362).