REGISTERED NUMBER: 13845118 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

COOMBE COURT DEVELOPMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Williams

Mrs CP Williams

REGISTERED OFFICE:

The Gardeners Cottage

Asheldon Road

Torquay

Devon

TQ1 2QN

REGISTERED NUMBER:

13845118 (England and Wales)

ACCOUNTANTS:

Marsland Nash Associates

Chartered Tax Advisers, Accountants

and Business Consultants

Vantage Point House

Silverhills Road

Decoy Industrial Estate

Newton Abbot

Devon

TQ12 5ND

FIXED ASSETS

Tangible assets

4

26,358

28,609

Investment property

5

995,000

995,000

1,021,358

1,023,609

CURRENT ASSETS

Debtors

6

342,098

368,198

Cash at bank

8,723

529

350,821

368,727

CREDITORS

Amounts falling due within one year

7

417,176

365,548

NET CURRENT (LIABILITIES)/ASSETS

(66,355

)

3,179

TOTAL ASSETS LESS CURRENT LIABILITIES

955,003

1,026,788

CREDITORS

Amounts falling due after more than one year

8

(734,403

)

(734,403

)

PROVISIONS FOR LIABILITIES

(69,149

)

(69,149

)

NET ASSETS

151,451

223,236

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

10

280,148

280,148

Retained earnings

(128,698

)

(56,913

)

SHAREHOLDERS' FUNDS

151,451

223,236

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 27 October 2026 and were signed on its behalf by:

Mr S Williams - Director

Mrs CP Williams - Director

1.	STATUTORY INFORMATION

Coombe Court Developments Ltd 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 as modified by the revaluation of certain assets.

Tangible fixed assets

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

Investment property

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

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

The company meets it's day to day requirements through a loan provided by Mr S & Mrs C Williams, Directors of the company. They will continue to support the company in this way until such times as profits are made.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

36,667

392

37,059

Additions

2,342

137

2,479

At 31 January 2026

39,009

529

39,538

DEPRECIATION

At 1 February 2025

8,352

98

8,450

Charge for year

4,598

132

4,730

At 31 January 2026

12,950

230

13,180

NET BOOK VALUE

At 31 January 2026

26,059

299

26,358

At 31 January 2025

28,315

294

28,609

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

and 31 January 2026

995,000

NET BOOK VALUE

At 31 January 2026

995,000

At 31 January 2025

995,000

Fair value at 31 January 2026 is represented by:

£

Valuation in 2022

649,138

Valuation in 2024

345,862

995,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by associates

342,098

368,198

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

33,494

557

Trade creditors

585

-

Amounts owed to associates

30,559

28,559

Tax

74

1,210

Social security and other taxes

157

-

VAT

7,055

40

Other creditors

55

55

Directors' current accounts

343,217

333,317

Accrued expenses

1,980

1,810

417,176

365,548

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans more 5 yr by instal

734,403

734,403

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

734,403

734,403

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Yorkshire Building Society

734,403

734,403

10.

RESERVES

Fair

value

reserve

£

At 1 February 2025

and 31 January 2026

280,148

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Mr S Williams

Balance outstanding at start of year

(163,800

)

(166,000

)

Amounts advanced

5,469

4,200

Amounts repaid

(15,369

)

(2,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(173,700

)

(163,800

)

Mrs CP Williams

Balance outstanding at start of year

(169,517

)

(171,517

)

Amounts advanced

-

2,000

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(169,517

)

(169,517

)

Loans are unsecured and repayable on demand.