Colvin and Moggridge Limited - Filleted accounts


COLVIN AND MOGGRIDGE LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2026



































Company Registration Number: 03758543

COLVIN AND MOGGRIDGE LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


CONTENTS									PAGES



Company information									1

Balance sheet									2 to 3

Notes to the financial statements									4 to 10

COLVIN AND MOGGRIDGE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2026


DIRECTORS

M R Darwent
P M Bhatia
C L Broom


SECRETARY

The company does not have an appointed secretary


REGISTERED OFFICE

Little Peacocks
Filkins
Lechlade
Gloucestershire
GL7 3JQ


COMPANY REGISTRATION NUMBER

03758543 England and Wales

COLVIN AND MOGGRIDGE LIMITED

BALANCE SHEET
AS AT 31 MARCH 2026


	Notes	2026		2025
		£		£

FIXED ASSETS
Intangible assets	5		9,000		-
Tangible assets	6		61,050		78,194


			70,050		78,194

CURRENT ASSETS
Debtors	7	351,255		336,533
Cash at bank and in hand		244,448		493,590


		595,703		830,123

CREDITORS: Amounts falling due within one year	8	351,563		467,611
CREDITORS: Amounts falling due within one year


NET CURRENT ASSETS			244,140		362,512


TOTAL ASSETS LESS CURRENT LIABILITIES			314,190		440,706

Provisions for liabilities and charges			15,183		19,455


NET ASSETS			299,007		421,251


CAPITAL AND RESERVES
Called up share capital			20		20
Distributable profit and loss account			297,987		420,231
Capital redemption reserve			1,000		1,000


SHAREHOLDERS' FUNDS			299,007		421,251

COLVIN AND MOGGRIDGE LIMITED

BALANCE SHEET
AS AT 31 MARCH 2026


These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

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.

As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Profit and Loss Account or Directors Report.


Signed on behalf of the board of directors




M R Darwent						P M Bhatia
Director						Director

Date approved by the board: 3 September 2026

COLVIN AND MOGGRIDGE LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


1	GENERAL INFORMATION

	Colvin and Moggridge Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:

	Little Peacocks
	Filkins
	Lechlade
	Gloucestershire
	GL7 3JQ

	The financial statements are presented in Sterling, which is the functional currency of the company.

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Basis of preparation of financial statements

	These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.

	Revenue recognition

	Turnover is measured at the fair value of consideration received or receivable. It is recognised in respect of technical consultancy and landscape architect services as soon as there is a right to consideration and is determined by reference to the value of the work performed. Turnover is stated net of trade discounts and value added tax.

	The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.


	Intangible fixed assets

	Intangible fixed assets, other than goodwill, are stated at cost less accumulated amortisation and any accumulated impairment losses. It is amortised on a straight-line basis over its useful economic life of 10 years.

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new expectations.

COLVIN AND MOGGRIDGE LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Tangible fixed assets

	Fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

	Depreciation has been provided at the following rate so as to write off the cost or valuation of assets less residual value of the assets over their estimated useful lives.

	Office equipment				Reducing balance basis at 15% per annum
	Computer equipment and website				Reducing balance basis at 33% and 20% per annum
	Motor vehicles				Straight line basis at 12.5% per annum

	On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the profit and loss account, and included within administrative expenses.

	Financial Instruments

	A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

	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 the profit and loss account.

	Basic financial assets and financial liabilities are initially recognised at transaction price and measured at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. They are subsequently carried at their amortised cost using the effective interest rate method, less any provision for impairment. If the effect of the time value of money is immaterial, they are measured at cost less impairment.

	Basic financial assets and liabilities which are measured at cost or amortised cost are reviewed for objective impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss account immediately.

Any reversals of impairment are recognised in the profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset or liability which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.


	Financing transactions are measured at the present value of the future receipts discounted at a market rate of interest. They are subsequently measured at amortised costs using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

COLVIN AND MOGGRIDGE LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Impairment of non-financial assets

	At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets (which is the higher of value in use and the fair value less cost to sell) is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit and loss account.

	If an impairment loss is subsequently reversed, the carrying amount of the asset, or group of related assets, is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset, or group of related assets, in prior periods. A reversal of an impairment loss is recognised immediately in the profit and loss account.


	Debtors

	Short term debtors are measured at transaction price, less any impairment.

	Creditors

	Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and subsequently at amortised cost.

	Leases

	Leases are classified as finance leases when they transfer substantially all the risks and rewards of ownership of the leased assets to the company. Other leases that do not transfer substantially all the risks and rewards of ownership of the leased assets to the company are classified as operating leases.

	Payments applicable to operating leases are charged against profit on a straight line basis over the lease term.

COLVIN AND MOGGRIDGE LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Taxation

	Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.

	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods based on current tax rates and laws. 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 taxable profits.

	Deferred tax is measured using 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.

	Current and deferred tax assets and liabilities are not discounted.

	Foreign currencies

	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction.

	Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are translated at the rate of exchange prevailing at that date. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit or loss.


	Provisions

	Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated.

	Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.


	Pensions

	The company operates a defined contribution pension scheme. The amount charged to the profit and loss account in respect of pension costs and other post-retirement benefits is the amount payable in the year. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments in the balance sheet.

COLVIN AND MOGGRIDGE LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


3	CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

	No significant accounting estimates and judgements have had to be made by the directors in preparing these financial statements.

4	EMPLOYEES

	The average number of persons employed by the company (including directors) during the year was:

					2026		2025
	Average number of employees				16		17


5	INTANGIBLE FIXED ASSETS
						Website development
							£
	Cost
	Additions						9,000


	At 31 March 2026						9,000



6	TANGIBLE ASSETS
		Office equipment	Computer equipment and website		Motor vehicles		Total
		£		£	£		£
	Cost
	At 1 April 2025	31,085		219,523	39,867		290,475

	Additions	121		2,485	-		2,606


	At 31 March 2026	31,206		222,008	39,867		293,081


	Accumulated depreciation and impairments
	At 1 April 2025	26,939		178,259	7,083		212,281

	Charge for year	639		14,111	5,000		19,750


	At 31 March 2026	27,578		192,370	12,083		232,031


	Net book value
	At 1 April 2025	4,146		41,264	32,784		78,194


	At 31 March 2026	3,628		29,638	27,784		61,050

COLVIN AND MOGGRIDGE LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026


7	DEBTORS
					2026	2025
					£	£
	Trade debtors				184,176	112,034
	Prepayments and accrued income				20,210	26,852
	Amounts recoverable on long-term contracts				98,132	122,461
	Other debtors				48,737	75,186


					351,255	336,533


8	CREDITORS: Amounts falling due within one year
					2026	2025
					£	£
	Trade creditors				12,340	13,234
	Taxation and social security				126,959	130,782
	Accruals and deferred income				29,017	48,818
	Other creditors				183,247	274,777


					351,563	467,611


9	CONTINGENCIES AND COMMITMENTS

	Other Commitments

	Amounts falling due under operating leases:				2026	2025
					£	£
	In less than one year				10,344	11,822
	In more than one but less than five years				-	10,344


					10,344	22,166


10	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

	The following directors' advances, credits and guarantees took place during the year:

		Balance at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off or waived	Balance at 31 March 2026
		£	£	£	£	£
	P M Bhatia	44,045	1,321	21,150	-	24,216
	C L Broom	7,471	-	7,471	-	-


		51,516	1,321	28,621	-	24,216

Interest has been charged on these advances at the Beneficial Loan Arrangement Official Rate as prescribed by HM Revenue and Customs. These advances are repayable on demand.

COLVIN AND MOGGRIDGE LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026

11	RELATED PARTY TRANSACTIONS

	During the year, the following transactions with related parties took place:

	Maroda Limited
	Parent company		2026	2025
			£	£
	Advances from company	The parent company has made advances to the company which are repayable on demand. No interest has been charged on these advances. At the year end, the company owed the parent company the following amount:	177,844	274,136


	C L Broom
	Director and shareholder		2026	2025
			£	£
	Advances from director	The director has made advances to the company which are repayable on demand. No interest has been charged on these advances. At the year end, the company owed the director the following amount:	4,697	-