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Collinson Grant Group Limited

Registered Number
03541703
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

Collinson Grant Group Limited
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | A Collinson

Company Secretary | P Leary

Registered Address | Ryecroft
| Aviary Road
| Worsley
| M28 2WF

Registered Number | 03541703 (England and Wales)

Collinson Grant Group Limited
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 902 |  |  |  | 900
|  |  |  | 902 |  |  |  | 900
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 125,610 |  |  |  | 118,051 |  |
Cash at bank and on hand |  | 372 |  |  |  | 2,229,686 |  |
|  | 125,982 |  |  |  | 2,347,737 |  |
Creditors amounts falling due within one year | 5 | - |  |  |  | (2,021,316) |  |
Net current assets (liabilities) |  |  |  | 125,982 |  |  |  | 326,421
Total assets less current liabilities |  |  |  | 126,884 |  |  |  | 327,321
Net assets |  |  |  | 126,884 |  |  |  | 327,321
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 900 |  |  |  | 900
Profit and loss account |  |  |  | 125,984 |  |  |  | 326,421
Shareholders' funds |  |  |  | 126,884 |  |  |  | 327,321

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 14 August 2026, and are signed on its behalf by:
A Collinson Director Registered Company No. 03541703

Collinson Grant Group Limited
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

| Going concern
--- | ---
| The director has assessed the company's position, including the recoverability of amounts due from group undertakings, and has a reasonable expectation that the company has adequate resources to continue in operational existence for at least twelve months from the date of approval of these financial statements. The financial statements have therefore been prepared on the going concern basis.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. There are no significant judgements or estimates made by management that have a significant effect on the amounts recognised in the financial statements.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Fixed asset investments
--- | ---
| The company holds investments in the following subsidiary undertakings: Collinson Grant Limited, a company registered in England and Wales with its registered office at Ryecroft, Aviary Road, Worsley, Manchester, M28 2WF. The company holds 100% of the ordinary share capital. Colt Brands Limited, a company registered in England and Wales with its registered office at Bucklow House, Mereside Road, Mere, Knutsford, Cheshire, WA16 6QR. The company holds 75% of the ordinary share capital. Collinson Grant Inc, a company incorporated in the United States of America. The company holds 100% of the ordinary share capital. The company has taken advantage of the exemption in paragraph 3 of Schedule 2 to the Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 not to disclose the aggregate capital and reserves and results of its subsidiary undertakings.

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 900 |  | 900
| Additions | 2 |  | 2
| At 31 December 25 | 902 |  | 902
| Net book value
| At 31 December 25 | 902 |  | 902
| At 31 December 24 | 900 |  | 900

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | - |  | 12,538
| Other debtors | 125,610 |  | 91,478
| Prepayments and accrued income | - |  | 14,035
| Total | 125,610 |  | 118,051

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | - |  | 18,240
| Other creditors | - |  | 2,003,076
| Total | - |  | 2,021,316

6. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| A Collinson | 0 |  | 86,000 |  | 0 |  | 86,000
| Repaid in full on 20th March 2026 |  |  |  |  |  |  |
|  | 0 |  | 86,000 |  | 0 |  | 86,000

7. | Related party transactions
--- | ---
| The company has taken advantage of the exemption available under FRS102 Section 1A Small Entities not to disclose transactions with its wholly owned subsidiaries and with companies that are under common control.

8. | Controlling party
--- | ---
| A Collinson is the sole shareholder of Collinson Grant Group Limited and is considered to be the ultimate controlling party.