W H COLT SON & CO LIMITED

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

Registered number: 08212202

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		898		1,198

			898		1,198
CURRENT ASSETS
Stocks	6	14,000		14,000
Debtors	7	12,471		-
Cash at bank and in hand		6,015		25,398

		32,486		39,398
Creditors: Amounts Falling Due Within One Year	8	(30,398 )		(33,185 )

NET CURRENT ASSETS (LIABILITIES)			2,088		6,213

TOTAL ASSETS LESS CURRENT LIABILITIES			2,986		7,411

NET ASSETS			2,986		7,411

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			2,886		7,311

SHAREHOLDERS' FUNDS			2,986		7,411

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W H COLT SON & CO LIMITED

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 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 Caroline Ross

Director

1 June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

W H COLT SON & CO LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08212202 . The registered office is BRAMLING PLAIN ROAD, SMEETH, ASHFORD, TN25 6QW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

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W H COLT SON & CO LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 October 2024	30,000

As at 30 September 2025	30,000

Amortisation
As at 1 October 2024	30,000

As at 30 September 2025	30,000

Net Book Value
As at 30 September 2025	-

As at 1 October 2024	-

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 October 2024	10,667	23,062	687	34,416

As at 30 September 2025	10,667	23,062	687	34,416

Depreciation
As at 1 October 2024	10,315	22,216	687	33,218
Provided during the period	88	212	-	300

As at 30 September 2025	10,403	22,428	687	33,518

Net Book Value
As at 30 September 2025	264	634	-	898

As at 1 October 2024	352	846	-	1,198

6. Stocks

	2025	2024
	£	£
Work in progress	14,000	14,000

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W H COLT SON & CO LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,471	-

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	13,599	13,725
Corporation tax	5,366	11,234
Other taxes and social security	1,697	-
VAT	7,290	5,370
Accruals and deferred income	1,520	1,724
Directors' loan accounts	926	1,132

	30,398	33,185

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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