Collow Properties Limited


Directors	James Collins
	Wayne Lowe


Registered Address	9 Clayfield Close
	Moulton Park Industrial Estate
	Northampton
	NN3 6QF


Registered Number	13414774 (England and Wales)

Balance Sheet as at
31 May 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	4		100		-
Investment property	3		435,796		435,796
			435,896		435,796
Current assets
Debtors		-		1,969
Cash at bank and on hand		6,689		508
		6,689		2,477
Creditors amounts falling due within one year	5	(86,552)		(108,262)
Net current assets (liabilities)			(79,863)		(105,785)
Total assets less current liabilities			356,033		330,011
Creditors amounts falling due after one year	6		(287,206)		(295,200)
Net assets			68,827		34,811
Capital and reserves
Called up share capital			200		100
Profit and loss account			68,627		34,711
Shareholders' funds			68,827		34,811

The company was entitled to exemption from audit for this reporting period 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 provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 June 2026, and are signed on its behalf by:

James Collins
Director

Wayne Lowe
Director

Registered Company No. 13414774

Collow Properties Limited

Notes to the Financial Statements
for the year ended 31 May 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Investment property


		£
	Fair value at 01 June 25	435,796
	At 31 May 26	435,796

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
Additions	100	100
At 31 May 26	100	100
Net book value
At 31 May 26	100	100
At 31 May 25	-	-

	Notes
	¹Investments in group undertakings and participating interests

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	75,113	100,148
Bank borrowings and overdrafts	8,139	7,514
Other creditors	2,600	-
Accrued liabilities and deferred income	700	600
Total	86,552	108,262

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	287,206	295,200
Total	287,206	295,200

7.	Secured creditors
	Bank borrowings and overdrafts include £295,345 (2025: £302,714) payable to National Westminster Bank PLC which is secured by way of a legal mortgage on the investment property and by way of fixed and floating charges over all assets of the company.

8.	Related party transactions
	During the year the company acquired the entire issued share capital of Energy Electrical Contracting Limited from the directors in exchange for the issue of additional share capital in the company.