Coulson Property Investments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 03873315 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

COULSON PROPERTY INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Coulson

R M Coulson

J Coulson

SECRETARIES:

A J Coulson

R M Coulson

REGISTERED OFFICE:

13 Arm and Sword Lane

Old Hatfield

Hertfordshire

AL9 5EH

REGISTERED NUMBER:

03873315 (England and Wales)

ACCOUNTANTS:

Chartswood Accounting Solutions Limited

Chartered Accountants

13 Arm And Sword Lane

Old Hatfield

Hertfordshire

AL9 5EH

FIXED ASSETS

Tangible assets

4

18,169

1,762

Investment property

5

500,000

601,693

518,169

603,455

CURRENT ASSETS

Debtors

6

3,961

20,685

Cash at bank

472,680

510,299

476,641

530,984

CREDITORS

Amounts falling due within one year

7

2,238

8,486

NET CURRENT ASSETS

474,403

522,498

TOTAL ASSETS LESS CURRENT
LIABILITIES

992,572

1,125,953

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

992,472

1,125,853

992,572

1,125,953

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 1 September 2026 and were signed on its behalf by:

A J Coulson - Director

1.	STATUTORY INFORMATION

Coulson Property Investments Limited 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

10% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

COST

At 1 January 2025

2,542

-

2,542

Additions

694

16,194

16,888

At 31 December 2025

3,236

16,194

19,430

DEPRECIATION

At 1 January 2025

780

-

780

Charge for year

211

270

481

At 31 December 2025

991

270

1,261

NET BOOK VALUE

At 31 December 2025

2,245

15,924

18,169

At 31 December 2024

1,762

-

1,762

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

601,693

Revaluations

(101,693

)

At 31 December 2025

500,000

NET BOOK VALUE

At 31 December 2025

500,000

At 31 December 2024

601,693

Fair value at 31 December 2025 is represented by:

£

Valuation in 2025

(101,692

)

Cost

601,692

500,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Directors' current accounts

-

20,685

Prepayments and accrued income

3,961

-

3,961

20,685

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other creditors

-

1,951

Directors' current accounts

330

4,603

Accruals and deferred income

1,908

1,932

2,238

8,486

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

A J Coulson

Balance outstanding at start of year

20,684

19,491

Amounts advanced

-

1,193

Amounts repaid

(21,014

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(330

)

20,684