Registration number: 03468730

Columbus Business Management Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 5

Columbus Business Management Limited

(Registration number: 03468730)
Balance Sheet as at 5 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,510	851
Current assets
Debtors	5	362	576
Cash at bank and in hand		116,270	171,823
		116,632	172,399
Creditors: Amounts falling due within one year	6	(1,500)	(5,148)
Net current assets		115,132	167,251
Total assets less current liabilities		116,642	168,102
Provisions for liabilities		(378)	(213)
Net assets		116,264	167,889
Capital and reserves
Called up share capital		100	100
Retained earnings		116,164	167,789
Shareholders' funds		116,264	167,889

Columbus Business Management Limited

(Registration number: 03468730)
Balance Sheet as at 5 April 2026

For the financial year ending 5 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 August 2026 and signed on its behalf by:
 

......................................... Mr P A Lewis Director

Columbus Business Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Basepoint Business Centre
Rivermead Drive
Westlea
Swindon
Wiltshire
SN5 7EX

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is made up of rents receivable and fee income.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Columbus Business Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures, Fittings and Equipment	4 and 5 years

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

Columbus Business Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2026

4	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 6 April 2025	5,164	5,164
Additions	1,275	1,275
At 5 April 2026	6,439	6,439
Depreciation
At 6 April 2025	4,313	4,313
Charge for the year	616	616
At 5 April 2026	4,929	4,929
Carrying amount
At 5 April 2026	1,510	1,510
At 5 April 2025	851	851

5

Debtors

Current	2026 £	2025 £
Prepayments	348	576
Other debtors	14	-
	362	576

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	-	3,640
Other creditors	1,500	1,508
	1,500	5,148