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Registered number: 08848706
Coastal Earth Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Southgate & Co LLP
Coastal Earth Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Coastal Earth Ltd
Balance Sheet
As At 31 January 2026
Balance Sheet
Registered number: 08848706

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 64,330 |  | 55,766
|  |  | 64,330 |  | 55,766
CURRENT ASSETS
Stocks | 5 | 208,665 |  | 152,672 |
Debtors | 6 | 263,225 |  | 312,614 |
Cash at bank and in hand |  | 85,642 |  | 70,470 |
|  | 557,532 |  | 535,756 |
Creditors: Amounts Falling Due Within One Year | 7 | (245,153 ) |  | (281,459 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 312,379 |  | 254,297
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 376,709 |  | 310,063
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (96,066 ) |  | (115,749 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,829 ) |  | (12,973 )
NET ASSETS |  |  | 264,814 |  | 181,341
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 264,714 |  | 181,241
SHAREHOLDERS' FUNDS |  |  | 264,814 |  | 181,341

Page 1
Page 2
Coastal Earth Ltd
Balance Sheet (continued)
As At 31 January 2026
For the year ending 31 January 2026 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 T Linton Director
05/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Coastal Earth Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Coastal Earth Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08848706 . The registered office is Unit 4 Rookery Business Park Silver Street, Besthorpe, Attleborough, Norfolk, NR17 2LD.
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. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 25% Straight line
Plant & Machinery | 20% Straight line
Fixtures & Fittings | 20% Straight line
Computer Equipment | 33% Straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
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Page 4
Coastal Earth Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Nonmonetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.
Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 17 (2025: 12)
17 12
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 February 2025 | 31,941 | 143,974 | 16,799 | 11,284 | 203,998
Additions | - | 39,168 | 497 | 2,491 | 42,156
As at 31 January 2026 | 31,941 | 183,142 | 17,296 | 13,775 | 246,154

...CONTINUED
Page 4
Page 5
Coastal Earth Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026

Depreciation
As at 1 February 2025 | 29,911 | 96,675 | 11,699 | 9,947 | 148,232
Provided during the period | 1,014 | 29,222 | 1,679 | 1,677 | 33,592
As at 31 January 2026 | 30,925 | 125,897 | 13,378 | 11,624 | 181,824
Net Book Value
As at 31 January 2026 | 1,016 | 57,245 | 3,918 | 2,151 | 64,330
As at 1 February 2025 | 2,030 | 47,299 | 5,100 | 1,337 | 55,766

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 208,665 |  | 152,672

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 223,106 |  | 269,371
Other debtors | 40,119 |  | 43,243
| 263,225 |  | 312,614

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 133,877 |  | 127,049
Bank loans and overdrafts | - |  | 12,928
Other creditors | 42,928 |  | 28,653
Taxation and social security | 68,348 |  | 112,829
| 245,153 |  | 281,459

Included in other creditors is a loan that is secured by way of a fixed and floating charge over the company's assets amounting to £24,000 (2025: £24,000).
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 96,066 |  | 115,749

Included in other creditors is a loan that is secured by way of a fixed and floating charge over the company's assets amounting to £96,066 (2025: £115,749).
Page 5
Page 6
Coastal Earth Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Other Commitments
The company had total financial commitments, guarantees and contingencies which are not included in the balance sheet amounting to £98,297 (2025: £184,615).

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Not later than one year | 85,928 |  | 93,394
Later than one year and not later than five years | 12,369 |  | 91,221
| 98,297 |  | 184,615

11. Pension Commitments
Contributions totalling £1,499 (2025: £1,597) were payable to the fund at the balance sheet date and are included in other creditors.
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 February 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 January 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Troy Linton | 4,184 | 1,824 | 1,225 | - | 4,783

The balance of the loan account as at 31 January 2026 was £4,783 overdrawn, as included within other debtors note 5 above and is repayable on demand. Interest £101 (2025: £175) has been charged on the loan at 2.25% for overdrawn balances.
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