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Registered number: 01122531
Collum Securities Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Mumford & Co Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 01122531
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 361,797 356,478
361,797 356,478
CURRENT ASSETS
Stocks 5 4,575 15,980
Debtors 6 8,435 2,938
Cash at bank and in hand 47,047 64,145
60,057 83,063
Creditors: Amounts Falling Due Within One Year 7 (2,631 ) (4,932 )
NET CURRENT ASSETS (LIABILITIES) 57,426 78,131
TOTAL ASSETS LESS CURRENT LIABILITIES 419,223 434,609
NET ASSETS 419,223 434,609
CAPITAL AND RESERVES
Called up share capital 8 15,110 15,110
Share premium account 6,747 6,747
Revaluation reserve 9 309,335 309,335
Capital redemption reserve 8,179 8,179
Profit and Loss Account 79,852 95,238
SHAREHOLDERS' FUNDS 419,223 434,609
Page 1
Page 2
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Paul Tapley
Director
19/10/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Collum Securities Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01122531 . The registered office is Ransley Farm, Ashford Road, High Halden, Ashford, Kent, TN26 3LW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% on cost.
Plant & Machinery 25% on the reducing balance.
Motor Vehicles 20% on cost.
Fixtures & Fittings 25% on the reducing balance.
Computer Equipment 25% on the reducing balance.
2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 July 2025 470,227 91,982 28,814 11,642
Additions - 21,219 - -
As at 30 June 2026 470,227 113,201 28,814 11,642
Depreciation
As at 1 July 2025 134,946 74,823 25,087 11,642
Provided during the period 4,703 10,231 888 -
As at 30 June 2026 139,649 85,054 25,975 11,642
...CONTINUED
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Net Book Value
As at 30 June 2026 330,578 28,147 2,839 -
As at 1 July 2025 335,281 17,159 3,727 -
Computer Equipment Total
£ £
Cost
As at 1 July 2025 1,714 604,379
Additions - 21,219
As at 30 June 2026 1,714 625,598
Depreciation
As at 1 July 2025 1,403 247,901
Provided during the period 78 15,900
As at 30 June 2026 1,481 263,801
Net Book Value
As at 30 June 2026 233 361,797
As at 1 July 2025 311 356,478
5. Stocks
2026 2025
£ £
Materials 4,575 15,980
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 8,435 2,938
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 350 1,853
Other creditors 2,281 2,600
Taxation and social security - 479
2,631 4,932
Page 5
Page 6
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 15,110 15,110
9. Reserves
Revaluation Reserve
£
As at 1 July 2025 309,335
As at 30 June 2026 309,335
Page 6