REGISTERED NUMBER: 01747364 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Khromatec Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr D A Boyes

Mrs S J Boyes

REGISTERED OFFICE:

Unit 5, Beels Road

North Moss Lane Industrial Estate

Stallingborough

Grimsby

N E Lincolnshire

DN41 8DN

REGISTERED NUMBER:

01747364 (England and Wales)

FIXED ASSETS

Tangible assets

4

163,492

197,158

CURRENT ASSETS

Stocks

4,224

3,363

Debtors

5

93,236

129,520

Cash at bank and in hand

27,377

63,833

124,837

196,716

CREDITORS

Amounts falling due within one year

6

149,760

186,419

NET CURRENT (LIABILITIES)/ASSETS

(24,923

)

10,297

TOTAL ASSETS LESS CURRENT LIABILITIES

138,569

207,455

CREDITORS

Amounts falling due after more than one year

7

(9,176

)

(22,556

)

PROVISIONS FOR LIABILITIES

(31,064

)

(45,346

)

NET ASSETS

98,329

139,553

CAPITAL AND RESERVES

Called up share capital

4,000

4,000

Capital redemption reserve

9

12,000

12,000

Retained earnings

9

82,329

123,553

SHAREHOLDERS' FUNDS

98,329

139,553

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 7 May 2026 and were signed on its behalf by:

Mr D A Boyes - Director

1.	STATUTORY INFORMATION

Khromatec 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance and 15% 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.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 October 2024

and 30 September 2025

523,040

DEPRECIATION

At 1 October 2024

325,882

Charge for year

33,666

At 30 September 2025

359,548

NET BOOK VALUE

At 30 September 2025

163,492

At 30 September 2024

197,158

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 October 2024

290,980

Transfer to ownership

(275,000

)

At 30 September 2025

15,980

DEPRECIATION

At 1 October 2024

119,448

Charge for year

27,261

Transfer to ownership

(142,214

)

At 30 September 2025

4,495

NET BOOK VALUE

At 30 September 2025

11,485

At 30 September 2024

171,532

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

81,855

113,514

VAT

3,896

8,521

Prepayments

7,485

7,485

93,236

129,520

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

10,030

10,030

Hire purchase contracts

3,995

35,870

Trade creditors

18,206

33,038

Tax

3,045

24,949

Social security and other taxes

7,640

7,009

Net wages creditor

4,705

5,621

Other creditors

511

878

Directors' current accounts

98,199

68,917

Accruals

3,429

107

149,760

186,419

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans - 1-2 years

1,186

10,571

Hire purchase contracts

7,990

11,985

9,176

22,556

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Hire purchase contracts

11,985

47,855

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 October 2024

123,553

12,000

135,553

Deficit for the year

(6,404

)

(6,404

)

Dividends

(34,820

)

(34,820

)

At 30 September 2025

82,329

12,000

94,329