Registration number: 03749665

Colin Holden Associates Limited

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 9

Colin Holden Associates Limited

(Registration number: 03749665)
Statement of Financial Position
31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	1,256	2,735
Current assets
Stocks	5	250	250
Debtors	6	1,043	5,053
Cash at bank and in hand		12,712	7,938
		14,005	13,241
Creditors: Amounts falling due within one year	7	(4,227)	(9,299)
Net current assets		9,778	3,942
Total assets less current liabilities		11,034	6,677
Provisions for liabilities		(239)	(520)
Net assets		10,795	6,157
Capital and reserves
Called up share capital		100	100
Retained earnings		10,695	6,057
Shareholders' funds		10,795	6,157

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Colin Holden Associates Limited

(Registration number: 03749665)
Statement of Financial Position
31 January 2026

Approved and authorised by the director on 20 July 2026
 

......................................... C Holden Director

Colin Holden Associates Limited

Notes to the Unaudited Financial Statements
for the year ended 31 January 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:
111 Cuckmere Way
Brighton
East Sussex
BN1 8GB

These financial statements were authorised for issue by the director on 20 July 2026.

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 sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Colin Holden Associates Limited

Notes to the Unaudited Financial Statements
for the year ended 31 January 2026

2	Accounting policies (continued)

Tax

The tax expense for the period comprises current and deferred tax, and is recognised in profit or loss.

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.

Tangible assets

Tangible assets are stated in the statement of financial position 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.

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
Plant and machinery	over 4 years
Motor vehicles	over 4 years
Office equipment	between 2 and 5 years
Fixtures & Fittings	15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Colin Holden Associates Limited

Notes to the Unaudited Financial Statements
for the year ended 31 January 2026

2	Accounting policies (continued)

Trade debtors

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

Trade debtors are recognised initially at the transaction price.

Stocks

Stocks are stated at the lower of cost and net realisable value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity.

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.

Colin Holden Associates Limited

Notes to the Unaudited Financial Statements
for the year ended 31 January 2026

2	Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

The pension charge represents contributions payable by the company to the fund in respect of the accounting period.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

Colin Holden Associates Limited

Notes to the Unaudited Financial Statements
for the year ended 31 January 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 February 2025	20,418	13,383	3,064	36,865
Additions	749	-	-	749
Disposals	(940)	-	-	(940)
At 31 January 2026	20,227	13,383	3,064	36,674
Depreciation
At 1 February 2025	17,857	13,382	2,891	34,130
Charge for the year	2,077	-	150	2,227
Eliminated on disposal	(939)	-	-	(939)
At 31 January 2026	18,995	13,382	3,041	35,418
Carrying amount
At 31 January 2026	1,232	1	23	1,256
At 31 January 2025	2,561	1	173	2,735

5

Stocks

	2026 £	2025 £
Other inventories	250	250

Colin Holden Associates Limited

Notes to the Unaudited Financial Statements
for the year ended 31 January 2026

6

Debtors

Current	2026 £	2025 £
Trade debtors	260	4,760
Prepayments	775	293
Other debtors	8	-
	1,043	5,053

Colin Holden Associates Limited

Notes to the Unaudited Financial Statements
for the year ended 31 January 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	-	5,100
Taxation and social security		3,505	3,243
Accruals and deferred income		707	609
Other creditors		15	347
		4,227	9,299

8	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Other borrowings	-	5,100