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COMPANY REGISTRATION NUMBER: 03055369

Carbon Colour Company Limited

Filleted Unaudited Financial Statements

31 August 2025

Carbon Colour Company Limited

Statement of Financial Position

31 August 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 97,555 | 117,616

Current assets

Stocks | 109,326 | 143,693
Debtors | 6 | 152,726 | 127,596
Cash at bank and in hand | 7,255 | 217
| --------- | ---------
| 269,307 | 271,506

Creditors: amounts falling due within one year | 7 | 207,101 | 208,763
| --------- | ---------
Net current assets | 62,206 | 62,743
| --------- | ---------
Total assets less current liabilities | 159,761 | 180,359

Creditors: amounts falling due after more than one year | 8 | 30,834 | 58,340
| --------- | ---------
Net assets | 128,927 | 122,019
| --------- | ---------

Capital and reserves

Called up share capital | 20 | 20
Profit and loss account | 128,907 | 121,999
| --------- | ---------
Shareholder funds | 128,927 | 122,019
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Carbon Colour Company Limited

Statement of Financial Position (continued)

31 August 2025
These financial statements were approved by the board of directors and authorised for issue on 13 May 2026 , and are signed on behalf of the board by:

Mr H N Allen |
Director |

Company registration number: 03055369

Carbon Colour Company Limited

Notes to the Financial Statements

Year ended 31 August 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 23-25 East Central, 127 Olympic Avenue, Milton Park, Abingdon, Oxon, OX14 4SA, England.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Leasehold Property | - | Straight line over the life of the lease
| Plant and Machinery | - | 10% straight line
| Fixtures and Fittings | - | 10% straight line
| Motor Vehicles | - | 25% reducing balance
| Equipment | - | 25% straight line

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 14 (2024: 15 ).
5. Tangible assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £ | £
Cost |  |  |  |  |  |
At 1 Sep 2024 | 7,155 | 157,799 | 22,185 | 66,250 | 73,490 | 326,879
Additions | – | – | 2,710 | – | 670 | 3,380
Disposals | – | ( 1,150) | – | – | – | ( 1,150)
| ------- | --------- | -------- | -------- | -------- | ---------
At 31 Aug 2025 | 7,155 | 156,649 | 24,895 | 66,250 | 74,160 | 329,109
| ------- | --------- | -------- | -------- | -------- | ---------
Depreciation |  |  |  |  |  |
At 1 Sep 2024 | 7,155 | 78,278 | 20,951 | 40,368 | 62,511 | 209,263
Charge for the year | – | 12,204 | 297 | 6,470 | 4,164 | 23,135
Disposals | – | ( 844) | – | – | – | ( 844)
| ------- | --------- | -------- | -------- | -------- | ---------
At 31 Aug 2025 | 7,155 | 89,638 | 21,248 | 46,838 | 66,675 | 231,554
| ------- | --------- | -------- | -------- | -------- | ---------
Carrying amount |  |  |  |  |  |
At 31 Aug 2025 | – | 67,011 | 3,647 | 19,412 | 7,485 | 97,555
| ------- | --------- | -------- | -------- | -------- | ---------
At 31 Aug 2024 | – | 79,521 | 1,234 | 25,882 | 10,979 | 117,616
| ------- | --------- | -------- | -------- | -------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 146,619 | 122,331
Other debtors | 6,107 | 5,265
| --------- | ---------
| 152,726 | 127,596
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 9,647 | 22,882
Trade creditors | 72,074 | 79,534
Corporation tax | 25,563 | 22,476
Social security and other taxes | 59,751 | 50,146
Other creditors | 40,066 | 33,725
| --------- | ---------
| 207,101 | 208,763
| --------- | ---------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 9,645
Other creditors | 30,834 | 48,695
| -------- | --------
| 30,834 | 58,340
| -------- | --------

9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 90,909 | 90,870
Later than 1 year and not later than 5 years | 339,136 | 344,208
Later than 5 years | 91,849 | 176,633
| --------- | ---------
| 521,894 | 611,711
| --------- | ---------