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Registration number: 00767328

Coastal Holdings (S.C.) Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2025

Coastal Holdings (S.C.) Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 6

Coastal Holdings (S.C.) Limited

Company Information

Directors | Mr GM Sheppard Mrs SE Sheppard Mr TG Sheppard Ms JJ Sheppard Ms NS Sheppard

Registered office | 1 Blatchington Road Hove East Sussex United Kingdom BN3 3YP

Accountants | Durston Gibb Chartered Accountants1 Blatchington Road Hove East Sussex BN3 3YP

Coastal Holdings (S.C.) Limited

(Registration number: 00767328)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 542,565 | 542,565
Current assets |  |  |
Debtors | 5 | 38,360 | 38,360
Cash at bank and in hand |  | 66,347 | 62,483
|  | 104,707 | 100,843
Creditors: Amounts falling due within one year | 6 | (71,620) | (70,849)
Net current assets |  | 33,087 | 29,994
Net assets |  | 575,652 | 572,559
Capital and reserves |  |  |
Called up share capital | 7 | 21 | 21
Share premium reserve |  | 251 | 251
Retained earnings |  | 575,380 | 572,287
Shareholders' funds |  | 575,652 | 572,559

For the financial 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.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 24 April 2026 and signed on its behalf by:

Coastal Holdings (S.C.) Limited

(Registration number: 00767328)
Balance Sheet as at 30 September 2025

......................................... Mr GM Sheppard Director

Coastal Holdings (S.C.) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

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

The address of its registered office is:
1 Blatchington Road
Hove
East Sussex
BN3 3YP
United Kingdom

These financial statements were authorised for issue by the Board on 24 April 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

Coastal Holdings (S.C.) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

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.

Investments

Interests in associates are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit and loss account.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).

4 | Investments

| 2025 £ | 2024 £
Investments in associates | 542,565 | 542,565

Coastal Holdings (S.C.) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Associates | £
Cost
At 1 October 2024 | 542,565
Provision
Carrying amount
At 30 September 2025 | 542,565
At 30 September 2024 | 542,565

5 | Debtors

Current | Note | 2025 £ | 2024 £
Amounts owed by related parties |  | 38,360 | 38,360
|  | 38,360 | 38,360

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 730 | -
Accruals and deferred income | 1,054 | 1,013
Other creditors | 69,836 | 69,836
| 71,620 | 70,849

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 21 | 21 | 21 | 21