Registration number: 13369353

Colosseum Estates Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Colosseum Estates Ltd

Company Information

Directors

Mr F Martello Ms S Green

Registered office

Fawley House 2 Regatta Place Marlow Road Bourne End Bucks United Kingdom SL8 5TD

Accountants

Sterling Grove Accountants Limited Chartered Certified AccountantsFawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Colosseum Estates Ltd

(Registration number: 13369353)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	281	400
Investment property	5	259,720	259,720
		260,001	260,120
Current assets
Debtors	6	191	241
Cash at bank and in hand		17,410	4,110
		17,601	4,351
Creditors: Amounts falling due within one year	7	(265,162)	(262,363)
Net current liabilities		(247,561)	(258,012)
Net assets		12,440	2,108
Capital and reserves
Called up share capital		100	100
Retained earnings		12,340	2,008
Shareholders' funds		12,440	2,108

For the financial year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 September 2026 and signed on its behalf by:
 

......................................... Mr F Martello Director

......................................... Ms S Green Director

Colosseum Estates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 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:
Fawley House 2 Regatta Place
Marlow Road
Bourne End
Bucks
SL8 5TD
United Kingdom

These financial statements were authorised for issue by the Board on 16 September 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.

Going concern

The directors have assessed the Balance Sheet and likley future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, the company continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the rental income in the ordinary course of the company’s activities. Turnover is shown net gross rental income, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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.

Colosseum Estates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Tangible assets

Tangible assets are stated in the balance sheet 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
Furniture, fittings and equipment	20% straight line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

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

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Colosseum Estates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

3	Staff numbers

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

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 May 2025	593	593
At 30 April 2026	593	593
Depreciation
At 1 May 2025	193	193
Charge for the year	119	119
At 30 April 2026	312	312
Carrying amount
At 30 April 2026	281	281
At 30 April 2025	400	400

5	Investment properties

	2026 £
At 1 May	259,720
At 30 April	259,720

The investment property was valued on an open market basis on the 30 April 2026 by the directors of the company. The open market value is considered to be equal to the purchase price of the property.

There has been no valuation of investment property by an independent valuer.

6

Debtors

Current	2026 £	2025 £
Prepayments	191	241
	191	241

Colosseum Estates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Amounts owed to related parties	8	261,000	261,000
Taxation and social security		2,452	377
Accruals and deferred income		600	600
Other creditors		1,110	386
		265,162	262,363

8	Related party transactions

Loans from related parties

2026	Other related parties £	Total £
At start of period	261,000	261,000
At end of period	261,000	261,000

2025	Other related parties £	Total £
At start of period	261,000	261,000
At end of period	261,000	261,000

Terms of loans from related parties

The loan is unsecured, interest free and repayable on demand.