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Company Registration No. 15248695 (England and Wales)
The Coal Office Ltd Unaudited accounts for the year ended 31 October 2025
The Coal Office Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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The Coal Office Ltd Company Information for the year ended 31 October 2025
Director
Lee Bulmer
Company Number
15248695 (England and Wales)
Registered Office
8 Old Station Yard Abingdon Oxfordshire OX14 3LD England
Accountants
Optics Accounting Ltd Hampden House Monument Business Park Chalgrove OX44 7RW
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The Coal Office Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
4
45,355 
45,355 
Creditors: amounts falling due within one year
5
1 
1 
Net current assets
1 
1 
Total assets less current liabilities
45,356 
45,356 
Creditors: amounts falling due after more than one year
6
(45,783)
(45,569)
Net liabilities
(427)
(213)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(428)
(214)
Shareholders' funds
(427)
(213)
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 July 2026 and were signed on its behalf by
Lee Bulmer Director Company Registration No. 15248695
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The Coal Office Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
The Coal Office Ltd is a private company, limited by shares, registered in England and Wales, registration number 15248695. The registered office is 8 Old Station Yard, Abingdon, Oxfordshire, OX14 3LD, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 October 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 31 October 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in note 8 below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Investment property
2025 
£ 
Fair value at 1 November 2024
45,355 
At 31 October 2025
45,355 
Investment property is initially recognised at cost and subsequently measured at fair value at each reporting date. Changes in fair value are recognised in profit or loss. Investment property is not depreciated.
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Loans from directors
(1)
(1)
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
45,783 
45,569 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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The Coal Office Ltd Notes to the Accounts for the year ended 31 October 2025
8
Reconciliations on adoption of FRS 102
During the year, the company adopted FRS 102 Section 1A, having previously prepared its financial statements in accordance with FRS 105. Comparative information has been restated to reflect the requirements of FRS 102. The principal effect of the transition was to account for the investment property at fair value rather than depreciated cost. The directors have assessed the fair value of the investment property and concluded that it was not materially different from cost at 31 October 2024 and 31 October 2025. Accordingly, no fair value adjustment has been recognised.
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