Colony Seamless Limited


Directors	William Bennett
	Stuart Hall
	Edward Mather


Registered Address	The Wine Store Brewery Court
	Theale
	Reading
	RG7 5AJ


Registered Number	11975812 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		575,000		575,000
			575,000		575,000
Current assets
Cash at bank and on hand		2,274		3
		2,274		3
Creditors amounts falling due within one year	4	(76,181)		(391,815)
Net current assets (liabilities)			(73,907)		(391,812)
Total assets less current liabilities			501,093		183,188
Creditors amounts falling due after one year	5		(319,260)		-
Provisions for liabilities	6		(44,762)		(44,762)
Net assets			137,071		138,426
Capital and reserves
Called up share capital			4		4
Other reserves			134,285		134,285
Profit and loss account			2,782		4,137
Shareholders' funds			137,071		138,426

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 29 May 2026, and are signed on its behalf by:

William Bennett
Director
Registered Company No. 11975812

Colony Seamless Limited

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of rent receivable.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Investment property


		£
	Fair value at 01 June 24	575,000
	At 31 May 25	575,000

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,074	5,004
Amounts owed to related parties	34,603	344,219
Taxation and social security	2,425	2,372
Other creditors	20,000	39,200
Accrued liabilities and deferred income	18,079	1,020
Total	76,181	391,815


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	319,260	-
Total	319,260	-


	Long-term creditors are measured at transaction price, which is normally the amount of proceeds received. Loans and other financial liabilities are initially recognised at transaction price net of directly attributable transaction costs and are subsequently measured at amortised cost using the effective interest method.

6.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	44,762	44,762
Total	44,762	44,762