Coltwood Holdings Limited - Filleted accounts

Registered number

01783333

Coltwood Holdings Limited

Filleted Accounts

31 March 2026

Coltwood Holdings Limited
Registered number:		01783333
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		674			1,010
Investments	4		469,750			805,784
			470,424			806,794

Current assets
Debtors	5	89			6,251
Cash at bank and in hand		325,101			52,855
		325,190			59,106

Creditors: amounts falling due within one year	6	(8,986)			(34,465)

Net current assets			316,204			24,641

Net assets			786,628			831,435

Capital and reserves
Called up share capital			1,100			1,100
Share premium			10,644			10,644
Profit and loss account			774,884			819,691

Shareholders' funds			786,628			831,435

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P Noble
Director
Approved by the board on 14 July 2026

Coltwood Holdings Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 4 years
	Fixtures, fittings, tools and equipment			over 4 years

	Investments
	Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Plant & machinery		Fixtures & fittings		Computer equipment		Total
£			£		£		£
	Cost
	At 1 April 2025	2,288		19,038		6,924		28,250
	Additions	2,165		-		-		2,165
	Disposals	(4,453)		(19,038)		-		(23,491)
	At 31 March 2026	-		-		6,924		6,924

	Depreciation
	At 1 April 2025	2,288		19,038		5,914		27,240
	Charge for the year	565		-		336		901
	On disposals	(2,853)		(19,038)		-		(21,891)
	At 31 March 2026	-		-		6,250		6,250

	Net book value
	At 31 March 2026	-		-		674		674
	At 31 March 2025	-		-		1,010		1,010


4	Investments

Investment					Other
Property					investments		Total
£					£		£
	Cost
	At 1 April 2025			550,000		255,784		805,784
	Additions			-		200,000		200,000
	Revaluation			-		32,462		32,462
	Disposals			(550,000)		(18,496)		(568,496)

	At 31 March 2026			-		469,750		469,750


5	Debtors					2026		2025
£							£

	Trade debtors					-		4,898
	Other debtors					89		1,353
						89		6,251


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					-		1,757
	Taxation and social security costs					-		2,296
	Other creditors					8,986		30,412
						8,986		34,465


7	Other information

	Coltwood Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Cedar House
	6a Gardeners Hill Road
	Wrecclesham, Farnham
	Surrey
	GU10 4RL