Colne Valley Holdings Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 12338497 (England and Wales)

Financial Statements

for the Year Ended 30 November 2025

for

Colne Valley Holdings Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

C B Wheatley

M R Barber

A A Ratcliffe

REGISTERED OFFICE:

5 Grange Way

Colchester

Essex

CO2 8HG

REGISTERED NUMBER:

12338497 (England and Wales)

AUDITORS:

Knights Lowe Ltd

Crane Court

302 London Road

Ipswich

Suffolk

IP2 0AJ

CURRENT ASSETS

Debtors

4

1,215,050

50

CREDITORS

Amounts falling due within one year

5

1,215,000

-

NET CURRENT ASSETS

50

TOTAL ASSETS LESS CURRENT LIABILITIES

50

CAPITAL AND RESERVES

Called up share capital

6

50

SHAREHOLDERS' FUNDS

50

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2026 and were signed on its behalf by:

M R Barber - Director

1.	STATUTORY INFORMATION

Colne Valley Holdings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Preparation of consolidated financial statements

The financial statements contain information about Colne Valley Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Colne Valley Group Holdings Ltd, 5 Grange Way, Colchester, Essex, CO2 8HG.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by group undertakings

1,215,000

-

Other debtors

50

1,215,050

50

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed to group undertakings

1,215,000

-

6.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

50

Ordinary A

£1

50

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Michael Mortimer FCA FCCA (Senior Statutory Auditor)

for and on behalf of Knights Lowe Ltd

8.	CONTINGENT LIABILITIES

In connection with the management buyout of the company on 25 November 2025, the ultimate parent undertaking issued loan notes to the company's original shareholders. The company has guaranteed the obligations of the ultimate parent undertaking in respect of these loan notes.

At the reporting date, the amount guaranteed was £1,800,000. The guarantee will remain in force until the loan notes are repaid in full.

The directors consider that the possibility of any material outflow of resources arising from the guarantee is remote and, accordingly, no provision has been recognised.

9.	ULTIMATE CONTROLLING PARTY

The controlling party which prepares group financial statements is Colne Valley Group Holdings Ltd whose registered office is at 5 Grange Way, Colchester, Essex, CO2 8HG.