REGISTERED NUMBER: 04389614 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

M.B. Coles And Sons Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D A Coles

SECRETARIES:

Miss D A L Coles

A W H Coles

REGISTERED OFFICE:

21 Church Road

Parkstone

Poole

Dorset

BH14 8UF

REGISTERED NUMBER:

04389614 (England and Wales)

ACCOUNTANTS:

Richard Allen & Associates

21 Church Road

Parkstone

Poole

Dorset

BH14 8UF

FIXED ASSETS

Tangible assets

4

13,565

150,167

CURRENT ASSETS

Stocks

-

13,804

Debtors

5

7,200

10,219

Cash at bank and in hand

64,239

63,638

71,439

87,661

CREDITORS

Amounts falling due within one year

6

47,911

57,654

NET CURRENT ASSETS

23,528

30,007

TOTAL ASSETS LESS CURRENT LIABILITIES

37,093

180,174

PROVISIONS FOR LIABILITIES

2,577

28,532

NET ASSETS

34,516

151,642

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

34,515

151,641

SHAREHOLDERS' FUNDS

34,516

151,642

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 28 July 2026 and were signed by:

D A Coles - Director

1.	STATUTORY INFORMATION

M.B. Coles And Sons Limited 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

522,622

Disposals

(482,342

)

At 31 March 2026

40,280

DEPRECIATION

At 1 April 2025

372,455

Charge for year

4,522

Eliminated on disposal

(350,262

)

At 31 March 2026

26,715

NET BOOK VALUE

At 31 March 2026

13,565

At 31 March 2025

150,167

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

60,523

Transfer to ownership

(60,523

)

At 31 March 2026

-

DEPRECIATION

At 1 April 2025

34,990

Transfer to ownership

(34,990

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

25,533

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

7,200

-

Other debtors

-

10,219

7,200

10,219

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

10,553

Trade creditors

661

14,105

Taxation and social security

16,189

27,936

Other creditors

31,061

5,060

47,911

57,654

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

D A Coles

Balance outstanding at start of year

9,969

(6,986

)

Amounts advanced

48,128

356,753

Amounts repaid

(82,989

)

(339,798

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(24,892

)

9,969