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COH Holdings Limited
Notes to the Financial Statements
For the Year Ended 31 December 2025
COH Holdings Limited is a private company limited by shares, incorporated in England, registered number 11925887. The address of its registered office and principal place of business is 19 York Street, Manchester, England, M2 3BA.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
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Exemption from preparing consolidated financial statements
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The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
At the year end, the company had net current liabilities of £Nil (2024: £Nil).
As a result, the directors have prepared these accounts on a going concern basis.
Investments in subsidiaries are measured at cost less accumulated impairment.
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Investments in subsidiary companies
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Provisions available for audits of small entities
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In common with many other businesses of this size and nature, the auditor prepares and submits returns to the tax authorities and prepares the financial statements.
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