Nicholson & Coulthard Limited

Registered number: 01245371

	2026	2025
	£	£
Fixed assets	183,909	185,957

Current assets	440,962	371,645
Prepayments and accrued income	5,939	5,850
Creditors: Amounts Falling Due Within One Year	(352,910 )	(321,019 )

NET CURRENT ASSETS	93,991	56,476

TOTAL ASSETS LESS CURRENT LIABILITIES	277,900	242,433

Accruals and deferred income	(38,656 )	(36,379 )

NET ASSETS	239,244	206,054

CAPITAL AND RESERVES	239,244	206,054

Notes

1. General Information

Nicholson & Coulthard Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01245371 . The registered office is 41 Lowther Street, Carlisle, Cumbria, CA3 8EJ.

2. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2025: 9)

3. Transition to FRS 105

The company has prepared accounts under FRS 105 this year, having previously prepared accounts under FRS 102. As a result of this transition, the previous period has been restated to remove the deferred tax provision previously required, which has resulted in brought forward reserves increasing by £3,138.

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Nicholson & Coulthard Limited

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Martin Coulthard

Director

3 July 2026