Coly Anchor Developments Limited

Registered number: 03629482

Filleted Accounts

31 December 2025

Coly Anchor Developments Limited
Registered number: 03629482
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,181,523			1,682,639

Current assets
Debtors	4	2,764			2,526
Cash at bank and in hand		427,398			61,072
		430,162			63,598

Creditors: amounts falling due within one year	5	(239,655)			(363,470)

Net current assets/(liabilities)			190,507			(299,872)

Total assets less current liabilities			1,372,030			1,382,767


Provisions for liabilities			(6,607)			(77,242)


Net assets			1,365,423			1,305,525

Capital and reserves
Share premium			100			100
Revaluation reserve	6		247,593			315,927
Profit and loss account			1,117,730			989,498

Shareholders' funds			1,365,423			1,305,525

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.




L T Jones
Director
Approved by the board on 9 September 2026

Coly Anchor Developments Limited
Notes to the Accounts
for the year ended 31 December 2025


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 machinery	15% Reducing balance

	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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 January 2025	1,666,017		73,453		1,739,470
	Additions	131,768		14,582		146,350
	Surplus on revaluation	(98,785)		-		(98,785)
	Disposals	(544,000)		-		(544,000)
	At 31 December 2025	1,155,000		88,035		1,243,035

	Depreciation
	At 1 January 2025	-		56,831		56,831
	Charge for the year	-		4,681		4,681
	At 31 December 2025	-		61,512		61,512

	Net book value
	At 31 December 2025	1,155,000		26,523		1,181,523
	At 31 December 2024	1,666,017		16,622		1,682,639


4	Debtors			2025		2024
£					£

	Trade debtors			-		1,137
	Other debtors			2,764		1,389
				2,764		2,526


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			92,143		6,784
	Other creditors			147,512		356,686
				239,655		363,470


6	Revaluation reserve			2025		2024
£					£

	At 1 January 2025			315,927		315,927
	Reduction in revaluation reserve due to sale of land and buildings			(59,909)		-
	Deferred taxation arising on the revaluation of land and buildings			(8,425)		-

	At 31 December 2025			247,593		315,927


7	Other information

	Coly Anchor Developments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Woodlands
	Edgerley
	Oswestry
	Shropshire
	SY10 8EP