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Registered number: 13145670
Colourpoint Group Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Colourpoint Group Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Colourpoint Group Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 13145670

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 21,090 |  | 31,208
Tangible Assets | 5 |  | 487,553 |  | 540,405
Investments | 6 |  | 3 |  | 3
|  |  | 508,646 |  | 571,616
CURRENT ASSETS
Stocks | 7 | 58,332 |  | 71,652 |
Debtors | 8 | 915,624 |  | 891,682 |
Cash at bank and in hand |  | 57,937 |  | 29,449 |
|  | 1,031,893 |  | 992,783 |
Creditors: Amounts Falling Due Within One Year | 9 | (995,559 ) |  | (986,486 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 36,334 |  | 6,297
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 544,980 |  | 577,913
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (207,566 ) |  | (261,215 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (52,401 ) |  | (99,874 )
NET ASSETS |  |  | 285,013 |  | 216,824
CAPITAL AND RESERVES
Called up share capital | 12 |  | 1,110 |  | 1,000
Share premium account |  |  | 8,738 |  | -
Profit and Loss Account |  |  | 275,165 |  | 215,824
SHAREHOLDERS' FUNDS |  |  | 285,013 |  | 216,824

Page 1
Page 2
Colourpoint Group Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 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

D Dineen Director
20 March 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Colourpoint Group Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Colourpoint Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13145670 . The registered office is Units A & B, Wessex Road Industrial Estate, Wessex Road, Bourne End, Buckinghamshire, SL8 5DT.
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. 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business in 2022 and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated useful economic life of 5 years.
2.4. 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:

Leasehold | 20% on cost
Plant & Machinery | 20% on reducing balance
Motor Vehicles | 25% on reducing balance
Fixtures & Fittings | 15% on reducing balance
Computer Equipment | 33 1/3% straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks 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. 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.
2.7. Taxation
The 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.
...CONTINUED
Page 3
Page 4
Colourpoint Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.7. Taxation - continued
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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
2.9. Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 52 (2024: 50)
52 50
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | 50,592
As at 30 June 2025 | 50,592
Amortisation
As at 1 July 2024 | 19,384
Impairment losses | 10,118
As at 30 June 2025 | 29,502
Net Book Value
As at 30 June 2025 | 21,090
As at 1 July 2024 | 31,208

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 July 2024 | 23,787 | 683,499 | 3,199 | 2,388
Additions | - | 72,430 | - | -
Disposals | - | (37,114 ) | - | -
As at 30 June 2025 | 23,787 | 718,815 | 3,199 | 2,388

...CONTINUED
Page 4
Page 5
Colourpoint Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Depreciation
As at 1 July 2024 | 4,257 | 177,044 | 67 | 209
Provided during the period | 4,757 | 90,659 | 783 | 327
Disposals | - | (14,173 ) | - | -
As at 30 June 2025 | 9,014 | 253,530 | 850 | 536
Net Book Value
As at 30 June 2025 | 14,773 | 465,285 | 2,349 | 1,852
As at 1 July 2024 | 19,530 | 506,455 | 3,132 | 2,179

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 July 2024 | 17,445 | 730,318
Additions | - | 72,430
Disposals | - | (37,114 )
As at 30 June 2025 | 17,445 | 765,634
Depreciation
As at 1 July 2024 | 8,336 | 189,913
Provided during the period | 5,815 | 102,341
Disposals | - | (14,173 )
As at 30 June 2025 | 14,151 | 278,081
Net Book Value
As at 30 June 2025 | 3,294 | 487,553
As at 1 July 2024 | 9,109 | 540,405

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 295,286 |  | 257,793

6. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 1 July 2024 | 3
As at 30 June 2025 | 3
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 3
As at 1 July 2024 | 3

Page 5
Page 6
Colourpoint Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stocks and work in progress | 58,332 |  | 71,652

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 686,618 |  | 669,065
Amounts owed by group undertakings | - |  | 44,260
Amounts owed by participating interests | 151,978 |  | 99,203
Other debtors | 77,028 |  | 79,154
| 915,624 |  | 891,682

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 112,534 |  | 105,425
Trade creditors | 209,356 |  | 308,845
Bank loans and overdrafts | 442,174 |  | 415,968
Other creditors | 66,285 |  | 51,192
Taxation and social security | 165,210 |  | 105,056
| 995,559 |  | 986,486

10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 146,049 |  | 199,698
Other creditors | 61,517 |  | 61,517
| 207,566 |  | 261,215

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 112,534 |  | 105,425
Later than one year and not later than five years | 146,049 |  | 199,698
| 258,583 |  | 305,123
| 258,583 |  | 305,123

Page 6
Page 7
Colourpoint Group Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
1,000 Ordinary Shares of £ 1.00 each | 1,000 |  | 1,000
110 Ordinary B shares of £ 1.00 each | 110 |  | -
| 1,110 |  | 1,000

Shares issued during the period: | £
110 Ordinary B shares of £ 1.00 each | 110

13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 188,210 |  | 179,463
Later than one year and not later than five years | 500,938 |  | 667,523
| 689,148 |  | 846,986

14. Ultimate Controlling Party
The company is jointly controlled by D Dineen and L Dineen.
Page 7