IRIS Accounts Production v26.1.0.640 02397235 Board of Directors 1.1.25 31.12.25 31.12.25 1.4.26 false true false false false true false Auditors Opinion iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02397235 2024-12-31 02397235 2025-12-31 02397235 2025-01-01 2025-12-31 02397235 2023-12-31 02397235 2024-01-01 2024-12-31 02397235 2024-12-31 02397235 ns15:EnglandWales 2025-01-01 2025-12-31 02397235 ns14:PoundSterling 2025-01-01 2025-12-31 02397235 ns10:Director1 2025-01-01 2025-12-31 02397235 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 02397235 ns10:SmallEntities 2025-01-01 2025-12-31 02397235 ns10:Audited 2025-01-01 2025-12-31 02397235 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 02397235 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 02397235 ns10:FullAccounts 2025-01-01 2025-12-31 02397235 1 2025-01-01 2025-12-31 02397235 ns10:Director2 2025-01-01 2025-12-31 02397235 ns10:Director3 2025-01-01 2025-12-31 02397235 ns10:RegisteredOffice 2025-01-01 2025-12-31 02397235 ns5:CurrentFinancialInstruments 2025-12-31 02397235 ns5:CurrentFinancialInstruments 2024-12-31 02397235 ns5:ShareCapital 2025-12-31 02397235 ns5:ShareCapital 2024-12-31 02397235 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 02397235 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 02397235 ns5:NetGoodwill 2025-01-01 2025-12-31 02397235 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 02397235 ns5:OwnedOrFreeholdAssets ns5:LandBuildings 2025-01-01 2025-12-31 02397235 ns5:PlantMachinery 2025-01-01 2025-12-31 02397235 ns5:FurnitureFittings 2025-01-01 2025-12-31 02397235 ns5:MotorVehicles 2025-01-01 2025-12-31 02397235 ns5:ComputerEquipment 2025-01-01 2025-12-31 02397235 ns5:NetGoodwill 2024-12-31 02397235 ns5:NetGoodwill 2025-12-31 02397235 ns5:NetGoodwill 2024-12-31 02397235 ns5:LandBuildings 2024-12-31 02397235 ns5:LeaseholdImprovements 2024-12-31 02397235 ns5:PlantMachinery 2024-12-31 02397235 ns5:LandBuildings 2025-01-01 2025-12-31 02397235 ns5:LeaseholdImprovements 2025-01-01 2025-12-31 02397235 ns5:LandBuildings 2025-12-31 02397235 ns5:LeaseholdImprovements 2025-12-31 02397235 ns5:PlantMachinery 2025-12-31 02397235 ns5:LandBuildings 2024-12-31 02397235 ns5:LeaseholdImprovements 2024-12-31 02397235 ns5:PlantMachinery 2024-12-31 02397235 ns5:FurnitureFittings 2024-12-31 02397235 ns5:MotorVehicles 2024-12-31 02397235 ns5:ComputerEquipment 2024-12-31 02397235 ns5:FurnitureFittings 2025-12-31 02397235 ns5:MotorVehicles 2025-12-31 02397235 ns5:ComputerEquipment 2025-12-31 02397235 ns5:FurnitureFittings 2024-12-31 02397235 ns5:MotorVehicles 2024-12-31 02397235 ns5:ComputerEquipment 2024-12-31 02397235 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 02397235 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 02397235 ns5:DeferredTaxation 2024-12-31 02397235 ns5:DeferredTaxation 2025-01-01 2025-12-31 02397235 ns5:DeferredTaxation 2025-12-31 02397235 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 02397235 ns5:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31

REGISTERED NUMBER: 02397235 (England and Wales)

| Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| A.T.C. Colours Limited |

| A.T.C. Colours Limited (Registered number: 02397235) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| A.T.C. Colours Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | J J Font de Mora Gozalbo

| J Villar Castano

| P Font De Mora

| REGISTERED OFFICE: | Vale Works

| New Haden Road

| Cheadle

| Staffordshire

| ST10 1UF

| REGISTERED NUMBER: | 02397235 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Paul Scriven FCCA

| AUDITORS: | Paterson Brodie Limited

| Chartered Certified Accountants

| Statutory Auditor

| Cliveden Chambers

| Cliveden Place

| Longton

| Stoke-on-Trent

| Staffordshire

| ST3 4JB

| A.T.C. Colours Limited (Registered number: 02397235) |

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 20,000 |  | 30,000 |  |

Tangible assets | 5 | 667,216 |  | 677,987 |  |

687,216 |  | 707,987 |  |

CURRENT ASSETS

Stocks | 6 | 439,974 |  | 448,291 |  |

Debtors | 7 | 103,130 |  | 145,325 |  |

Cash at bank and in hand | 551,513 |  | 838,899 |  |

1,094,617 |  | 1,432,515 |  |

CREDITORS

Amounts falling due within one year | 8 | 108,916 |  | 144,702 |  |

NET CURRENT ASSETS | 985,701 |  | 1,287,813 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,672,917 |  | 1,995,800 |  |

PROVISIONS FOR LIABILITIES | 9 | 26,512 |  | 25,095 |  |

NET ASSETS | 1,646,405 |  | 1,970,705 |  |

CAPITAL AND RESERVES

Called up share capital | 1,004,305 |  | 1,004,305 |  |

Retained earnings | 10 | 642,100 |  | 966,400 |  |

1,646,405 |  | 1,970,705 |  |

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 1 April 2026 and were signed on its behalf by:

P Font De Mora - Director

| A.T.C. Colours Limited (Registered number: 02397235) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| A.T.C. Colours Limited 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Freehold property | - | 1% on cost

| Plant and machinery | - | 10% on reducing balance

| Fixtures and fittings | - | 10% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Office equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| A.T.C. Colours Limited (Registered number: 02397235) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 50,000 |  |

| AMORTISATION

| At 1 January 2025 | 20,000 |  |

| Charge for year | 10,000 |  |

| At 31 December 2025 | 30,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 20,000 |  |

| At 31 December 2024 | 30,000 |  |

| A.T.C. Colours Limited (Registered number: 02397235) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 January 2025 | 308,500 |  | 321,601 |  | 262,257 |  |

| Additions | - |  | - |  | 7,500 |  |

| Disposals | - |  | - |  | (3,678 | ) |

| At 31 December 2025 | 308,500 |  | 321,601 |  | 266,079 |  |

| DEPRECIATION

| At 1 January 2025 | 81,825 |  | 15,567 |  | 209,175 |  |

| Charge for year | 3,085 |  | 3,214 |  | 5,834 |  |

| Eliminated on disposal | - |  | - |  | (997 | ) |

| At 31 December 2025 | 84,910 |  | 18,781 |  | 214,012 |  |

| NET BOOK VALUE

| At 31 December 2025 | 223,590 |  | 302,820 |  | 52,067 |  |

| At 31 December 2024 | 226,675 |  | 306,034 |  | 53,082 |  |

| Fixtures |

| and |  | Motor |  | Office |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 112,037 |  | 47,500 |  | 7,886 |  | 1,059,781 |  |

| Additions | - |  | 17,495 |  | 92 |  | 25,087 |  |

| Disposals | - |  | (18,500 | ) | - |  | (22,178 | ) |

| At 31 December 2025 | 112,037 |  | 46,495 |  | 7,978 |  | 1,062,690 |  |

| DEPRECIATION

| At 1 January 2025 | 30,321 |  | 38,939 |  | 5,967 |  | 381,794 |  |

| Charge for year | 8,173 |  | 4,563 |  | 504 |  | 25,373 |  |

| Eliminated on disposal | - |  | (10,696 | ) | - |  | (11,693 | ) |

| At 31 December 2025 | 38,494 |  | 32,806 |  | 6,471 |  | 395,474 |  |

| NET BOOK VALUE

| At 31 December 2025 | 73,543 |  | 13,689 |  | 1,507 |  | 667,216 |  |

| At 31 December 2024 | 81,716 |  | 8,561 |  | 1,919 |  | 677,987 |  |

6. | STOCKS

| 31.12.25 |  | 31.12.24

£ | £ |

| Stocks | 439,974 |  | 448,291 |  |

| A.T.C. Colours Limited (Registered number: 02397235) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 81,315 |  | 124,367 |  |

| Other debtors | 10,180 |  | 10,000 |  |

| Prepayments | 11,635 |  | 10,958 |  |

103,130 |  | 145,325 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 24,802 |  | 33,520 |  |

| Amounts owed to group undertakings | 31,008 |  | 49,667 |  |

| Tax | 25,454 |  | 23,778 |  |

| Social security and other taxes | 4,644 |  | 5,426 |  |

| VAT | 14,108 |  | 23,501 |  |

| Other creditors | 2,185 |  | 2,185 |  |

| Accrued expenses | 6,715 |  | 6,625 |  |

108,916 |  | 144,702 |  |

9. | PROVISIONS FOR LIABILITIES

| 31.12.25 |  | 31.12.24

£ | £ |

| Deferred tax | 26,512 |  | 25,095 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 25,095 |  |

| Provided during year | 1,417 |  |

| Balance at 31 December 2025 | 26,512 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 966,400 |  |

| Profit for the year | 70,614 |  |

| Dividends | (394,914 | ) |

| At 31 December 2025 | 642,100 |  |

| A.T.C. Colours Limited (Registered number: 02397235) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Paul Scriven FCCA (Senior Statutory Auditor)

| for and on behalf of Paterson Brodie Limited

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is Colores Ceramicos S.A.

| The ultimate controlling party is Vidres S.A.

| 100% of the share capital of the parent company, Colores Ceramicos S.A. whose registered office is situated at; Carratera Villareal, Km 55, 12200 Onda, Castellon, Spain, is owned by Vidres S.A., a company registered in Spain.