Columna Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 16087324

		30 November 2025
	Notes	£	£
FIXED ASSETS
Investments	4		200

			200
CURRENT ASSETS
Debtors	5	24,613
Cash at bank and in hand		68

		24,681
Creditors: Amounts Falling Due Within One Year	6	(14,970 )

NET CURRENT ASSETS (LIABILITIES)			9,711

TOTAL ASSETS LESS CURRENT LIABILITIES			9,911

NET ASSETS			9,911

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			9,811

SHAREHOLDERS' FUNDS			9,911

For the period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr I R Findlay

Director

07/08/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Columna Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16087324 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.3. Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 18 November 2024	-
Additions	200

As at 30 November 2025	200

Provision
As at 18 November 2024	-

As at 30 November 2025	-

Net Book Value
As at 30 November 2025	200

As at 18 November 2024	-

5. Debtors

	30 November 2025
	£
Due within one year
Amounts owed by group undertakings	24,613

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Page 3

Columna Ltd

Notes to the Financial Statements (continued)

For the Period 18 November 2024 to 30 November 2025

6. Creditors: Amounts Falling Due Within One Year

	30 November 2025
	£
Other creditors	14,970

7. Share Capital

	30 November 2025
	£
Allotted, Called up and fully paid	100

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