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Registration number: 5036305

Mellow Colour Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Mellow Colour Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Mellow Colour Limited

Company Information

Directors | A R Dresch Mrs T J Dresch

Company secretary | Mrs T J Dresch

Registered office | Mellow End 6 Malinshill Road Evesham Worcestershire WR11 2QG

Accountants | Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

Mellow Colour Limited

(Registration number: 5036305)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 4,249 | 365
Current assets |  |  |
Debtors | 6 | 69,788 | 95,820
Cash at bank and in hand |  | 578,040 | 504,532
|  | 647,828 | 600,352
Creditors: Amounts falling due within one year | 7 | (41,687) | (44,002)
Net current assets |  | 606,141 | 556,350
Net assets |  | 610,390 | 556,715
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 610,290 | 556,615
Shareholders' funds |  | 610,390 | 556,715

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 October 2025 and signed on its behalf by:

......................................... A R Dresch Director

Mellow Colour Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Mellow End
6 Malinshill Road
Evesham
Worcestershire
WR11 2QG
United Kingdom

The principal place of business is:
Unit 22, Evesham Basepoint
Crab Apple Way
Vale Park
Evesham
Worcestershire
WR11 1GP
United Kingdom

These financial statements were authorised for issue by the Board on 9 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Mellow Colour Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings and equipment | 25% straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | over 10 years

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Mellow Colour Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 April 2024 | 7,500 | 7,500
At 31 March 2025 | 7,500 | 7,500
Amortisation
At 1 April 2024 | 7,500 | 7,500
At 31 March 2025 | 7,500 | 7,500
Carrying amount
At 31 March 2025 | - | -
At 31 March 2024 | - | -

5 | Tangible assets

| Fixtures and fittings £ | Total £
Cost or valuation
At 1 April 2024 | 24,289 | 24,289
Additions | 4,497 | 4,497
At 31 March 2025 | 28,786 | 28,786
Depreciation
At 1 April 2024 | 23,924 | 23,924
Charge for the year | 613 | 613
At 31 March 2025 | 24,537 | 24,537
Carrying amount
At 31 March 2025 | 4,249 | 4,249
At 31 March 2024 | 365 | 365

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 59,648 | 87,903
Prepayments | 3,234 | 3,199
Other debtors | 6,906 | 4,718
| 69,788 | 95,820

Mellow Colour Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 6,395 | 5,212
Taxation and social security | 18,974 | 15,890
Accruals and deferred income | 1,950 | 1,950
Other creditors | 14,368 | 20,950
| 41,687 | 44,002