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REGISTERED NUMBER: SC738500 (Scotland)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Colour Anatomy Limited

Colour Anatomy Limited (Registered number: SC738500)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Colour Anatomy Limited

Company Information
for the Year Ended 31 July 2024







DIRECTOR: Ms U Kerbedyte





REGISTERED OFFICE: Unit 108
48-54 Washington Street
Glasgow
G3 8AZ





REGISTERED NUMBER: SC738500 (Scotland)





ACCOUNTANTS: CAP Accounting Services
65 Arden Avenue
Thornliebank
Glasgow
G46 8PZ

Colour Anatomy Limited (Registered number: SC738500)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,392 20,047

CURRENT ASSETS
Cash at bank 65,447 36,545

CREDITORS
Amounts falling due within one year 5 27,885 18,322
NET CURRENT ASSETS 37,562 18,223
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,954

38,270

CREDITORS
Amounts falling due after more than one year 6 8,595 12,892
NET ASSETS 45,359 25,378

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 45,349 25,368
45,359 25,378

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 30 January 2025 and were signed by:




Ms U Kerbedyte - Director


Colour Anatomy Limited (Registered number: SC738500)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Colour Anatomy Limited is a private company, limited by shares , registered in Scotland. 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.
Plant and machinery etc - 25% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Colour Anatomy Limited (Registered number: SC738500)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 26,349
Additions 6,613
Disposals (3,915 )
At 31 July 2024 29,047
DEPRECIATION
At 1 August 2023 6,302
Charge for year 6,353
At 31 July 2024 12,655
NET BOOK VALUE
At 31 July 2024 16,392
At 31 July 2023 20,047

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade creditors (2 ) -
Taxation and social security 20,582 6,338
Other creditors 7,305 11,984
27,885 18,322

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Hire purchase contracts 8,595 12,892