Colson Holdings Limited - Filleted accounts

Registered number

06831330

Colson Holdings Limited

Filleted Accounts

30 April 2026

Colson Holdings Limited
Registered number:		06831330
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		198,284			238,360
Investments	4		1,595,702			1,351,477
			1,793,986			1,589,837

Current assets
Debtors	5	5,306			2,999
Cash at bank and in hand		108,034			205,546
		113,340			208,545

Creditors: amounts falling due within one year	6	(249,219)			(150,137)

Net current (liabilities)/assets			(135,879)			58,408

Total assets less current liabilities			1,658,107			1,648,245

Creditors: amounts falling due after more than one year	7		(38,559)			(75,052)

Provisions for liabilities			(85,351)			(72,745)


Net assets			1,534,197			1,500,448

Capital and reserves
Called up share capital			100			100
Profit and loss account			1,534,097			1,500,348

Shareholders' funds			1,534,197			1,500,448

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J N Colson
Director
Approved by the board on 7 September 2026

Colson Holdings Limited
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and equipment			20% reducing balance
	Computers			15% reducing balance
	Motor vehicles			25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. 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.

	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.

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					5		5


3	Tangible fixed assets
		Computers		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 May 2025	974		29,451		390,405		420,830
	Additions	-		-		65,000		65,000
	Disposals	-		-		(53,000)		(53,000)
	At 30 April 2026	974		29,451		402,405		432,830

	Depreciation
	At 1 May 2025	761		18,628		163,081		182,470
	Charge for the year	32		2,165		52,087		54,284
	On disposals	-		-		(2,208)		(2,208)
	At 30 April 2026	793		20,793		212,960		234,546

	Net book value
	At 30 April 2026	181		8,658		189,445		198,284
	At 30 April 2025	213		10,823		227,324		238,360


4	Investments
Investments in
subsidiary					Other
undertakings					investments		Total
£					£		£
	Cost
	At 1 May 2025			100		1,351,377		1,351,477
	Additions			-		424,875		424,875
	Disposals			-		(180,650)		(180,650)

	At 30 April 2026			100		1,595,602		1,595,702


5	Debtors					2026		2025
£							£

	Other debtors					5,306		2,999


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					7,757		10,587
	Trade creditors					1,365		-
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					60,000		-
	Director's loan					121,832		108,028
	Taxation and social security costs					55,315		28,572
	Other creditors					2,950		2,950
						249,219		150,137


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					38,559		75,052


8	Controlling party

	The controlling party are the directors whom are also majority shareholders.


9	Other information

	Colson Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is:
	83 Denford Road
	Ringstead
	Kettering
	Northants
	NN14 4DF