REGISTERED NUMBER: 04414730 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

COLUMBA SYSTEMS LTD

Page

Company information

1

Chartered accountants' report

2

Balance sheet

3

Notes to the financial statements

5

DIRECTOR:

D Ratcliffe

REGISTERED OFFICE:

Bank House

Bank Street

Tonbridge

Kent

TN9 1BL

REGISTERED NUMBER:

04414730 (England and Wales)

ACCOUNTANTS:

Johnsons, Chartered Accountants

1-2 Craven Road

Ealing

London

W5 2UA

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Columba Systems Ltd for the year ended 31 March 2026 which comprise the Income statement, Balance sheet, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Columba Systems Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Columba Systems Ltd and state those matters that we have agreed to state to the director of Columba Systems Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Columba Systems Ltd and its director for our work or for this report.

It is your duty to ensure that Columba Systems Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Columba Systems Ltd. You consider that Columba Systems Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Columba Systems Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Johnsons, Chartered Accountants

1-2 Craven Road

Ealing

London

W5 2UA

Date: .............................................

FIXED ASSETS

Tangible assets

4

-

-

Investments

5

-

20,000

-

20,000

CURRENT ASSETS

Debtors

6

389

389

Cash at bank

19,719

19,719

20,108

20,108

CREDITORS

Amounts falling due within one year

7

(2,198

)

(214,665

)

NET CURRENT ASSETS/(LIABILITIES)

17,910

(194,557

)

TOTAL ASSETS LESS CURRENT LIABILITIES

17,910

(174,557

)

CREDITORS

Amounts falling due after more than one year

8

-

(74,802

)

NET ASSETS/(LIABILITIES)

17,910

(249,359

)

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

16,910

(250,359

)

SHAREHOLDERS' FUNDS

17,910

(249,359

)

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 director acknowledges his 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 Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 July 2026 and were signed by:

D Ratcliffe - Director

1.	STATUTORY INFORMATION

Columba Systems Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

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. The financial statements have been prepared under the historical cost convention.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off the cost of each asset over its estimated useful life

Computer hardware - 33 % straight line

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

11,905

DEPRECIATION

At 1 April 2025

and 31 March 2026

11,905

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 April 2025

20,000

Disposals

(20,000

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

20,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

389

389

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

2,198

214,665

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

-

74,802

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.	RELATED PARTY DISCLOSURES

The company owes £Nil to Columba Systems Holdings Ltd (2025 : £74,802). This loan is non interest bearing and repayable on demand.

The company owes £Nil to Share Disclosure Limited (2025: £212,468), a company of which D Ratcliffe is director.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Columba Systems Holdings Ltd, a company registered in England & Wales