Carbon Colour Company Limited Filleted accounts for Companies House (small and micro)

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
	---------	---------