Susanne L. Coe Ltd.

trading as Susanne L. Coe Limited

(Registration number: 03648026)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	341	711
Current assets
Debtors	5	-	39
Cash at bank and in hand		112,665	135,196
		112,665	135,235
Creditors: Amounts falling due within one year	6	(2,046)	(2,908)
Net current assets		110,619	132,327
Net assets		110,960	133,038
Capital and reserves
Called up share capital	7	2	2
Retained earnings		110,958	133,036
Shareholders' funds		110,960	133,038

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Susanne L. Coe Ltd.

trading as Susanne L. Coe Limited

(Registration number: 03648026)
Balance Sheet as at 31 October 2025
(continued)

Approved and authorised by the director on 17 July 2026
 

......................................... Miss S L Coe Director

Susanne L. Coe Ltd.

trading as Susanne L. Coe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 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:
St Ethelbert House
Ryelands Street
Hereford
Herefordshire
HR4 0LA
England

The principal place of business is:
49 Home Farm Way
Penllergaer
Swansea
SA4 9HF

These financial statements were authorised for issue by the director on 17 July 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).

Susanne L. Coe Ltd.

trading as Susanne L. Coe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025
(continued)

2	Accounting policies (continued)

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.

Tax

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantially enacted by the end of the reporting period.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	20% of cost per annum
Computer equipment	33% of cost per annum

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Susanne L. Coe Ltd.

trading as Susanne L. Coe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025
(continued)

2	Accounting policies (continued)

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Susanne L. Coe Ltd.

trading as Susanne L. Coe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025
(continued)

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 November 2024	1,528	1,528
At 31 October 2025	1,528	1,528
Depreciation
At 1 November 2024	817	817
Charge for the year	370	370
At 31 October 2025	1,187	1,187
Carrying amount
At 31 October 2025	341	341
At 31 October 2024	711	711

5

Debtors

	2025 £	2024 £
Other debtors	-	39
	-	39

Susanne L. Coe Ltd.

trading as Susanne L. Coe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025
(continued)

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	50	50
Accruals and deferred income	1,014	1,015
Other creditors	982	1,843
	2,046	2,908

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2