REGISTERED NUMBER: 10038789 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Coulson Moore Renovation Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Ms P Moore

Mr C Coulson

REGISTERED OFFICE:

Unit 1 The Cam Centre

Wilbury Way

Hitchin

Hertfordshire

SG4 0TW

REGISTERED NUMBER:

10038789 (England and Wales)

FIXED ASSETS

Investment property

5

475,000

479,587

CURRENT ASSETS

Debtors

6

2,955

2,395

Cash at bank

9,423

5,163

12,378

7,558

CREDITORS

Amounts falling due within one year

7

355,961

351,866

NET CURRENT LIABILITIES

(343,583

)

(344,308

)

TOTAL ASSETS LESS CURRENT LIABILITIES

131,417

135,279

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

131,317

135,179

SHAREHOLDERS' FUNDS

131,417

135,279

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

The members have not required the company to obtain an audit of its financial statements for the year 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by:

Ms P Moore - Director

Mr C Coulson - Director

1.	STATUTORY INFORMATION

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

The address of its registered office is:

Unit 1 The Cam Centre

Wilbury Way

Hitchin

Herts

SG4 0TW

England

The principal place of business is:

The Willows 16b Glebe Road

Letchworth Garden City

Hertfordshire

SG6 1DR

United Kingdom

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover comprises of the consideration received or receivable for the letting of properites in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

Cash and cash equivalents

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

Trade debtors

Trade debtors are amounts due from customers for merchandise sold in the ordinary course of business.

Trade debtors are recognised at the transaction price.

Stocks

The cost of finished goods comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

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. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

479,587

Revaluations

(4,587

)

At 31 March 2026

475,000

NET BOOK VALUE

At 31 March 2026

475,000

At 31 March 2025

479,587

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

(4,587

)

Cost

479,587

475,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

VAT

1

-

Deferred tax asset

2,737

2,144

Prepayments and accrued income

217

251

2,955

2,395

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

371

337

Social security and other taxes

4,398

2,597

VAT

-

1

Directors' current accounts

347,497

347,322

Accruals and deferred income

3,695

1,609

355,961

351,866

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100

9.	RELATED PARTY TRANSACTIONS

At the balance sheet date the company owed £347,497 (2025: £347,322) to C Coulson and P Moore, the directors and shareholders of the company. There are no terms of repayment and there is no interest being charged on this loan.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr C Coulson and Ms P Moore, by virtue of their shareholding.