REGISTERED NUMBER: 00133936 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Coleman Investments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Sir A N R Rudd

Mrs S J Arnott

T N Rudd

SECRETARY:

Mrs S J Arnott

REGISTERED OFFICE:

1st Floor Offices

10 Hereford Road

Abergavenny

Monmouthshire

NP7 5PR

REGISTERED NUMBER:

00133936 (England and Wales)

ACCOUNTANTS:

Ashmole & Co.

Chartered Certified Accountants

The Old School

The Quay

Carmarthen

SA31 3LN

FIXED ASSETS

Tangible assets

4

5,232

1,414

Investments

5

2,670,545

2,670,545

Investment property

6

3,073,542

3,365,000

5,749,319

6,036,959

CURRENT ASSETS

Debtors

7

97,853

2,299,276

Cash at bank and in hand

43,942

38,672

141,795

2,337,948

CREDITORS

Amounts falling due within one year

8

628,993

250,040

NET CURRENT (LIABILITIES)/ASSETS

(487,198

)

2,087,908

TOTAL ASSETS LESS CURRENT LIABILITIES

5,262,121

8,124,867

PROVISIONS FOR LIABILITIES

495,466

495,466

NET ASSETS

4,766,655

7,629,401

CAPITAL AND RESERVES

Called up share capital

9

13,450

13,450

Fair value reserve

10

1,749,787

1,733,700

Retained earnings

3,003,418

5,882,251

SHAREHOLDERS' FUNDS

4,766,655

7,629,401

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

Mrs S J Arnott - Director

1.	STATUTORY INFORMATION

Coleman Investments 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with 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 as modified by the revaluation of certain assets.

Changes in accounting policies

These financial statements for the year ended 31st December 2016 are the first financial statements that comply with FRS 102 Section 1A "Small Entities". The date of transition is 1 January 2015.

The transition to FRS 102 Section 1A "Small Entities" has resulted in a small number of changes in accounting policies to those used previously.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is transferred to the fair value reserve.

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 January 2025

9,491

Additions

6,070

At 31 December 2025

15,561

DEPRECIATION

At 1 January 2025

8,077

Charge for year

2,252

At 31 December 2025

10,329

NET BOOK VALUE

At 31 December 2025

5,232

At 31 December 2024

1,414

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

2,670,545

NET BOOK VALUE

At 31 December 2025

2,670,545

At 31 December 2024

2,670,545

Fixed asset investments are shown at their fair value.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

3,365,000

Disposals

(371,458

)

Revaluations

80,000

At 31 December 2025

3,073,542

NET BOOK VALUE

At 31 December 2025

3,073,542

At 31 December 2024

3,365,000

Fair value at 31 December 2025 is represented by:

£

Valuation in 2020

176,073

Valuation in 2024

30,000

Valuation in 2025

16,087

Cost

2,851,382

3,073,542

If the investment properties had not been revalued they would have been included at the following historical cost:

31.12.25

31.12.24

£

£

Cost

2,851,382

3,158,927

The investment property was valued on an open market basis on 14 February 2024 by Fisher German LLP .

The directors are of the opinion that the carrying value of the company's investment properties equates to their year end market valuation.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

59,998

83,924

Amounts owed by group undertakings

-

2,154,355

Other debtors

37,855

60,997

97,853

2,299,276

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

30,433

58,212

Amounts owed to group undertakings

456,175

-

Taxation and social security

14,519

22,294

Other creditors

127,866

169,534

628,993

250,040

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

13,450

Ordinary

£1

13,450

13,450

10.

RESERVES

Fair

value

reserve

£

At 1 January 2025

1,733,700

Transfer

16,087

At 31 December 2025

1,749,787

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Sir A N R Rudd

Balance outstanding at start of year

(20,498

)

(1,458,343

)

Amounts advanced

39,769

1,437,845

Amounts repaid

(21,360

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2,089

)

(20,498

)

Mrs S J Arnott

Balance outstanding at start of year

4,411

3,590

Amounts advanced

6,788

4,791

Amounts repaid

(5,705

)

(3,970

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

5,494

4,411

T N Rudd

Balance outstanding at start of year

2,548

6,584

Amounts advanced

2,496

2,548

Amounts repaid

(2,548

)

(6,584

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,496

2,548

12.	ULTIMATE CONTROLLING PARTY