REGISTERED NUMBER: 00896618 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st May 2026

for

COLDON ENGINEERING CO.LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Markham

G P Markham

R A Markham

REGISTERED OFFICE:

Blackburn House

Third Floor East Suite

22-26 Eastern Road

Romford

Essex

RM1 3PJ

REGISTERED NUMBER:

00896618 (England and Wales)

ACCOUNTANTS:

Clemence Hoar Cummings

Chartered Accountants

Blackburn House

Third Floor East Suite

22-26 Eastern Road

Romford

Essex

RM1 3PJ

FIXED ASSETS

Tangible assets

4

597,028

633,921

CURRENT ASSETS

Stocks

874,190

416,555

Debtors

5

406,732

458,674

Cash at bank and in hand

107,340

151,009

1,388,262

1,026,238

CREDITORS

Amounts falling due within one year

6

725,994

624,482

NET CURRENT ASSETS

662,268

401,756

TOTAL ASSETS LESS CURRENT LIABILITIES

1,259,296

1,035,677

CREDITORS

Amounts falling due after more than one year

7

(76,247

)

(80,401

)

PROVISIONS FOR LIABILITIES

(148,783

)

(156,361

)

NET ASSETS

1,034,266

798,915

CAPITAL AND RESERVES

Called up share capital

50

50

Retained earnings

1,034,216

798,865

SHAREHOLDERS' FUNDS

8

1,034,266

798,915

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2026.

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

The financial statements were approved by the Board of Directors and authorised for issue on 7th October 2026 and were signed on its behalf by:

D Markham - Director

1.	STATUTORY INFORMATION

Coldon Engineering Co.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 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

12.5% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 19 (2025 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st June 2025

1,556,158

108,334

23,307

60,506

1,748,305

Additions

40,309

-

-

1,843

42,152

At 31st May 2026

1,596,467

108,334

23,307

62,349

1,790,457

DEPRECIATION

At 1st June 2025

945,402

88,056

19,731

61,195

1,114,384

Charge for year

76,762

2,027

894

(638

)

79,045

At 31st May 2026

1,022,164

90,083

20,625

60,557

1,193,429

NET BOOK VALUE

At 31st May 2026

574,303

18,251

2,682

1,792

597,028

At 31st May 2025

610,756

20,278

3,576

(689

)

633,921

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1st June 2025

1,025,240

Additions

38,650

At 31st May 2026

1,063,890

DEPRECIATION

At 1st June 2025

485,576

Charge for year

67,860

At 31st May 2026

553,436

NET BOOK VALUE

At 31st May 2026

510,454

At 31st May 2025

539,664

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

388,115

389,142

Other debtors

17,053

43,525

Prepayments and accrued income

1,564

26,007

406,732

458,674

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

854

5,112

Hire purchase contracts

85,940

91,897

Trade creditors

194,341

236,588

Taxation

86,014

-

Social security and other taxes

49,843

37,204

VAT

87,079

83,595

Other creditors

175,600

126,403

Directors' current accounts

61

61

Accrued expenses

46,262

43,622

725,994

624,482

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

5,112

Bank loans - 2-5 years

-

426

Hire purchase contracts

76,247

74,863

76,247

80,401

8.	RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

2026

2025

£

£

Profit/(loss) for the financial year

235,351

(194,395

)

Payments to acquire own shares

-

(170,000

)

Opening shareholders funds

-

1,163,310

Net addition to shareholders' funds

235,351

798,915

Opening shareholders' funds

798,915

-

Closing shareholders' funds

1,034,266

798,915