REGISTERED NUMBER: 06444668 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 1 JANUARY 2026 TO 30 JUNE 2026

FOR

Nick Coughlin Associates Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

Directors:

Ms J A Whitley

N T Coughlin

L J Coughlin

Secretary:

L J Coughlin

Registered office:

2 Frogmore Terrace

Kingsbridge

Devon

TQ7 1EU

Registered number:

06444668 (England and Wales)

Accountants:

Websters

129 North Hill

Plymouth

Devon

PL4 8JY

Fixed assets

Tangible assets

4

-

724

Current assets

Debtors

5

-

100

Cash at bank and in hand

5,366

13,670

5,366

13,770

Creditors

Amounts falling due within one year

6

9,198

12,129

Net current (liabilities)/assets

(3,832

)

1,641

Total assets less current liabilities

(3,832

)

2,365

Provisions for liabilities

7

375

375

Net (liabilities)/assets

(4,207

)

1,990

Capital and reserves

Called up share capital

8

100

100

Retained earnings

(4,307

)

1,890

Shareholders' funds

(4,207

)

1,990

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2026 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 September 2026 and were signed on its behalf by:

N T Coughlin - Director

1.	STATUTORY INFORMATION

Nick Coughlin Associates 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 the 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.

Going concern

The company is no longer a going concern as the director's have decided to cease trading and wind up the company's affairs. All assets and liabilities are stated at their recoverable amounts.

Turnover

Turnover is measured at the fair value of the consideration receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by the reference to the stage of completion of the contact. The stage of completion of a contact is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.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

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

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

Cost

At 1 January 2026

8,423

3,073

11,496

Disposals

(8,423

)

(3,073

)

(11,496

)

At 30 June 2026

-

-

-

Depreciation

At 1 January 2026

8,423

2,349

10,772

Charge for period

-

90

90

Eliminated on disposal

(8,423

)

(2,439

)

(10,862

)

At 30 June 2026

-

-

-

Net book value

At 30 June 2026

-

-

-

At 31 December 2025

-

724

724

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

-

100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Social security and other taxes

2,006

646

VAT

-

2,742

Other creditors

75

241

Directors' current accounts

6,422

6,760

Accruals and deferred income

695

1,740

9,198

12,129

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

375

375

Deferred

tax

£

Balance at 1 January 2026

375

Balance at 30 June 2026

375

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed the following to directors:

N Coughlin £1,836

Ms J Whitley £1,836

L Coughlin £3,000

10.	ULTIMATE CONTROLLING PARTY

The company is ultimately controlled by the directors.