Company registration number 03054658 (England and Wales)
COLEHERNE COURT FREEHOLD LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
COLEHERNE COURT FREEHOLD LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF COLEHERNE COURT FREEHOLD LIMITED FOR THE YEAR ENDED 25 DECEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Coleherne Court Freehold Limited for the year ended 25 December 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Coleherne Court Freehold Limited, as a body, in accordance with the terms of the engagement letter dated 8 May 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Coleherne Court Freehold Limited and state those matters that we have agreed to state to the b oard of d irectors of Coleherne Court Freehold Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Coleherne Court Freehold Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Coleherne Court Freehold Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Coleherne Court Freehold Limited. You consider that Coleherne Court Freehold Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Coleherne Court Freehold Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Moore Northern Home Counties Limited
Chartered Accountants
73-75 High Street
Stevenage
Hertfordshire
SG1 3HR
9 July 2026
COLEHERNE COURT FREEHOLD LIMITED
BALANCE SHEET
AS AT
25 DECEMBER 2025
25 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
7,011
7,378
Investments
4
2
2
7,013
7,380
Current assets
Debtors
5
2,975
7,030
Cash at bank and in hand
573,263
638,601
576,238
645,631
Creditors: amounts falling due within one year
6
(646,584)
(678,146)
Net current liabilities
(70,346)
(32,515)
Net liabilities
(63,333)
(25,135)
Capital and reserves
Called up share capital
206
206
Profit and loss reserves
(63,539)
(25,341)
Total equity
(63,333)
(25,135)

For the financial year ended 25 December 2025 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 financial statements were approved by the board of directors and authorised for issue on 9 July 2026 and are signed on its behalf by:
Sir M Potter
Mr J Anderson
Director
Director
Company registration number 03054658 (England and Wales)
COLEHERNE COURT FREEHOLD LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 DECEMBER 2025
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1
Accounting policies
Company information

Coleherne Court Freehold Limited is a private company limited by shares incorporated in England and Wales. The registered office is Block K Coleherne Court, The Estate Office, The Little Boltons, London, SW5 0DL.

1.1
Accounting convention

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.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

Turnover is recognised in the same period within which the services are provided.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Ground rents receivable -
capitalised using a 7% yield.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
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.

COLEHERNE COURT FREEHOLD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 25 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

2
Employees

The average monthly number of persons employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
3
Tangible fixed assets
Land and buildings
£
Cost
At 26 December 2024
7,378
Revaluation
(367)
At 25 December 2025
7,011
Depreciation and impairment
At 26 December 2024 and 25 December 2025
-
0
Carrying amount
At 25 December 2025
7,011
At 25 December 2024
7,378
COLEHERNE COURT FREEHOLD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 25 DECEMBER 2025
3
Tangible fixed assets
(Continued)
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The company originally purchased during 1995 the remaining term of a 65 year head lease which was granted over the Coleherne Court Estate in 1972. During the year ended 25 December 1996, the original head lease was surrendered and a new long head lease was granted by the freeholder with under leases for matching periods being granted to those who wished to participate.

During the year ended 25 December 1997, the company had the opportunity to purchase the freehold of the estate and did so at a cost of £173,445, merging the head lease interests already held which were then extinguished, subject to the long under leases previously granted.

All costs in connection with the above, including professional fees were met from non-interest bearing loans previously advanced.

All such costs which had been capitalised at £406,488 at 25 December 1996, with accumulated depreciation of £2,364 together with further expenditure of £173,445 in the year to 25 December 1997 were reduced, through an exceptional charge to the profit and loss account in the year ended 25 December 1997, to the capitalised value of ground rents receivable adopting a 7% yield. This was originally calculated at £45,000. The net book value at 25 December 2025 reflects the capitalised value of current ground rents receivable.

4
Fixed asset investments
2025
2024
£
£
Investment in subsidiary
2
2
Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 26 December 2024 & 25 December 2025
2
Carrying amount
At 25 December 2025
2
At 25 December 2024
2
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Ground rents outstanding
2,975
6,840
Amounts owed by group undertakings
-
0
190
2,975
7,030
COLEHERNE COURT FREEHOLD LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 25 DECEMBER 2025
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6
Creditors: amounts falling due within one year
2025
2024
£
£
Payments received on account
142,318
208,615
Ground rents received in advance
23,413
22,880
Amounts owed to group undertakings
477
-
0
Corporation tax
18,883
20,154
Deferred income
7,770
9,435
Other creditors
435,404
399,716
Accruals and deferred income
18,319
17,346
646,584
678,146
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