| Colours of Arley Ltd |
| Registered number: |
14325185 |
| Balance Sheet |
| as at 31 August 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
972 |
|
|
- |
|
| Current assets |
| Stocks |
|
|
13,758 |
|
|
500 |
| Debtors |
4 |
|
54,002 |
|
|
3,214 |
| Cash at bank and in hand |
|
|
59,562 |
|
|
71,588 |
|
|
|
127,322 |
|
|
75,302 |
|
| Creditors: amounts falling due within one year |
5 |
|
(160,209) |
|
|
(69,984) |
|
| Net current (liabilities)/assets |
|
|
|
(32,887) |
|
|
5,318 |
|
| Net (liabilities)/assets |
|
|
|
(31,915) |
|
|
5,318 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
3 |
|
|
3 |
| Profit and loss account |
|
|
|
(31,918) |
|
|
5,315 |
|
| Shareholders' funds |
|
|
|
(31,915) |
|
|
5,318 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| A Tratalos |
| Director |
| Approved by the board on 29 May 2026 |
|
| Colours of Arley Ltd |
| Notes to the Accounts |
| for the year ended 31 August 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared a) under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard), and b) upon a going concern basis which assums that on-going funding from related parties will enable the company to continue trading for the foreseeable future. |
|
|
Turnover |
|
Turnover arises from the sale of goods and is a) measured at the fair value of the consideration received or receivable, net of discounts and value added taxes, and b) recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. |
|
|
Stocks |
|
Stocks are measured at the lower of cost and net realisable value. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised as a provision (ie a liability of uncertain timing or amount) in respect of timing differences between income and expenses as recognised in the accounts and their inclusion in tax assessments. It 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. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
11 |
|
3 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
Additions |
1,245 |
|
At 31 August 2025 |
1,245 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
Charge for the year |
273 |
|
At 31 August 2025 |
273 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 August 2025 |
972 |
|
|
| 4 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade debtors |
41,111 |
|
211 |
|
Other debtors |
12,891 |
|
3,003 |
|
|
|
|
|
|
54,002 |
|
3,214 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
103,398 |
|
30,780 |
|
Taxation and social security costs |
4,461 |
|
12,704 |
|
Other creditors |
52,350 |
|
26,500 |
|
|
|
|
|
|
160,209 |
|
69,984 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Related party transactions |
|
|
The company sources its product from an enterprise controlled by one of the directors. These transactions occur at open market value. |
|
|
| 7 |
Other information |
|
|
Colours of Arley Ltd is a private company limited by shares and incorporated in England and Wales. It is controlled by the directors acting jointly. The registered office is situated at The Old Smithy, Mobberley Road, Ashley, Cheshire, WA15 0QW. |