Tricolor Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07419371

Tricolor Limited

Filleted Unaudited Financial Statements

For the period ended

31 October 2025

Tricolor Limited

Statement of Financial Position

31 October 2025

	31 Oct 25		30 Apr 24
Note	£	£	£	£

Fixed assets

Tangible assets	5		63,503		60,855

Current assets

Debtors	6	185,519	357,597
Cash at bank and in hand		80,112	4,343
		---------	---------
		265,631	361,940

Creditors: amounts falling due within one year	7	251,732		310,716
		---------		---------
Net current assets			13,899		51,224
			--------		---------
Total assets less current liabilities			77,402		112,079

Creditors: amounts falling due after more than one year	8		71,418		27,708

Provisions	4,033	10,870
	--------	---------
Net assets	1,951	73,501
	--------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	1,851	73,401
	-------	--------
Shareholders funds	1,951	73,501
	-------	--------

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 period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Tricolor Limited

Statement of Financial Position (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 12 May 2026 , and are signed on behalf of the board by:

S V Dowd

Director

Company registration number: 07419371

Tricolor Limited

Notes to the Financial Statements

Period from 1 May 2024 to 31 October 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 Ground Floor, 3 Wellbrook Court, Girton, Cambridge, CB3 0NA.

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. The financial statements are prepared in sterling, which is the functional currency of the entity.

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. When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period. When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

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. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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:

	Equipment	-	25% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 6 (2024: 6 ).

5. Tangible assets

	Computer & other equipment
	£
Cost
At 1 May 2024	76,140
Additions	30,874
	---------
At 31 October 2025	107,014
	---------
Depreciation
At 1 May 2024	15,285
Charge for the period	28,226
	---------
At 31 October 2025	43,511
	---------
Carrying amount
At 31 October 2025	63,503
	---------
At 30 April 2024	60,855
	---------

6. Debtors

	31 Oct 25	30 Apr 24
	£	£
Trade debtors	99,763	174,405
Other debtors	85,756	183,192
	---------	---------
	185,519	357,597
	---------	---------

7. Creditors: amounts falling due within one year

	31 Oct 25	30 Apr 24
	£	£
Bank loans and overdrafts	15,636	25,048
Trade creditors	49,775	74,396
Social security and other taxes	114,227	142,405
Other creditors	72,094	68,867
	---------	---------
	251,732	310,716
	---------	---------

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

	31 Oct 25	30 Apr 24
	£	£
Bank loans and overdrafts	71,418	27,708
	--------	--------

9. Directors' advances, credits and guarantees

During the year the company made advances to and received repayments from the directors. Interest has been charged at the official HMRC rate on any overdrawn loan account balances, there are no repayment terms.

	2025	2024
	£	£
Advances	21,476	99,094
Repayments	141,036	68,872
Balance due from directors	14,695	134,255