Company registration number 10028634 (England and Wales)
Remcol Limited
Unaudited Financial Statements
For the year ended 28 February 2026
Remcol Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
Remcol Limited
Statement Of Financial Position
As at 28 February 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Investments
3
3,085,740
3,085,740
Current assets
Debtors
4
12,001
-
0
Cash at bank and in hand
32,310
32,200
44,311
32,200
Creditors: amounts falling due within one year
5
(2,399,970)
(2,399,970)
Net current liabilities
(2,355,659)
(2,367,770)
Net assets
730,081
717,970
Capital and reserves
Called up share capital
654,971
654,971
Profit and loss reserves
75,110
62,999
Total equity
730,081
717,970

For the financial year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 3 August 2026 and are signed on its behalf by:
R M Coleman
Director
Company registration number 10028634 (England and Wales)
Remcol Limited
Notes to the financial statements
For the year ended 28 February 2026
- 2 -
1
Accounting policies
Company information

Remcol Limited is a private company limited by shares incorporated in England and Wales. The registered office is 3rd Floor, Pacific Chambers, Victoria Street, Liverpool, Merseyside, L2 5QQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

Remcol Limited
Notes to the financial statements (continued)
For the year ended 28 February 2026
1
Accounting policies
(Continued)
- 3 -
1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
3
3
3
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
3,085,740
3,085,740
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
1
-
0
Other debtors
12,000
-
0
12,001
-
0
Remcol Limited
Notes to the financial statements (continued)
For the year ended 28 February 2026
- 4 -
5
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
2,399,970
2,399,970
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