REGISTERED NUMBER: 01907205 (England and Wales)

Club Colours Limited

Unaudited Financial Statements

for the year ended

30 April 2026

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

5

FIXED ASSETS

Tangible assets

4

12,221

15,519

CURRENT ASSETS

Stocks

4,937

3,022

Debtors

5

13,911

10,216

Cash at bank

78,003

80,926

96,851

94,164

CREDITORS

Amounts falling due within one year

6

(41,230

)

(34,333

)

NET CURRENT ASSETS

55,621

59,831

TOTAL ASSETS LESS CURRENT LIABILITIES

67,842

75,350

CREDITORS

Amounts falling due after more than one year

7

-

(7,333

)

PROVISIONS FOR LIABILITIES

(2,322

)

(2,949

)

NET ASSETS

65,520

65,068

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

65,420

64,968

65,520

65,068

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 16 July 2026 and were signed by:

A K Middle - Director

1.	STATUTORY INFORMATION

Club Colours 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

For the purposes of presentation the financial statements are rounded to the nearest 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.

Plant and machinery - 15% on reducing balance

Fixtures and fittings - 15% on reducing balance

Motor vehicles - 25% on reducing balance

Computer equipment - 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.

Financial instruments

Basic financial instruments are recognised at amortised cost.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

and 30 April 2026

4,325

2,425

29,055

4,083

39,888

DEPRECIATION

At 1 May 2025

3,026

143

19,351

1,849

24,369

Charge for year

195

342

2,426

335

3,298

At 30 April 2026

3,221

485

21,777

2,184

27,667

NET BOOK VALUE

At 30 April 2026

1,104

1,940

7,278

1,899

12,221

At 30 April 2025

1,299

2,282

9,704

2,234

15,519

5.

DEBTORS

2026

2025

£

£

Amounts falling due within one year:

Trade debtors

12,875

6,703

Other debtors

1,036

1,016

13,911

7,719

Amounts falling due after more than one year:

Other debtors

-

2,497

Aggregate amounts

13,911

10,216

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

7,333

8,000

Trade creditors

21,596

11,331

Taxation and social security

10,018

11,358

Other creditors

2,283

3,644

41,230

34,333

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

7,333