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Registration number: 11857908

Colour Data Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Colour Data Holdings Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 10

Colour Data Holdings Limited

Company Information

Director | Mr Philip Stephen Carlyn

Registered office | Unit 7, Hyders Farm, CRAWLEY West Sussex England RH11 0NY

Accountants | DF Accountants Limited 23 Hansom Way, Pease Pottage Crawley West Sussex RH119GQ

Colour Data Holdings Limited

(Registration number: 11857908)
Balance Sheet as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investment property | 4 | 2,425,000 | 2,425,000
Investments | 5 | 5,121 | 1
Other financial assets | 6 | 726,991 | 603,373
|  | 3,157,112 | 3,028,374
Current assets |  |  |
Debtors | 7 | 3,518 | -
Cash at bank and in hand |  | 3,696 | 26,443
|  | 7,214 | 26,443
Creditors: Amounts falling due within one year | 8 | (55,732) | (63,264)
Net current liabilities |  | (48,518) | (36,821)
Total assets less current liabilities |  | 3,108,594 | 2,991,553
Creditors: Amounts falling due after more than one year | 8 | (139,600) | (97,935)
Provisions for liabilities |  | (81,525) | (74,695)
Net assets |  | 2,887,469 | 2,818,923
Capital and reserves |  |  |
Called up share capital | 9 | 2 | 2
Retained earnings |  | 2,887,467 | 2,818,921
Shareholders' funds |  | 2,887,469 | 2,818,923

For the financial year ending 31 October 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 members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 July 2026

Colour Data Holdings Limited

(Registration number: 11857908)
Balance Sheet as at 31 October 2025

......................................... Mr Philip Stephen Carlyn Director

Colour Data Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Unit 7, Hyders Farm,
CRAWLEY
West Sussex
RH11 0NY
England

These financial statements were authorised for issue by the director on 22 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Colour Data Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Depreciation

Asset class | Depreciation method and rate
Freehold | Not Depreciated
Lease | Not Depreciated

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Colour Data Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Colour Data Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4 | Investment properties

| 2025 £
At 1 November | 2,425,000
At 31 October | 2,425,000

The freehold and long-term leasehold property has not been independently valued. A valuation was requested from the client, who provided their own assessment of the property's value.
Based on this valuation, the property's value has increased by £23,000. This revaluation has been recognised through a fair value adjustment and reflected in the balance sheet.
Please note, this adjustment does not impact the profit and loss account or the corporation tax computation.

There has been no valuation of investment property by an independent valuer.

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 1 | 1
Investments in associates | 5,120 | -
| 5,121 | 1

Subsidiaries | £
Cost or valuation
At 1 November 2024 | 1
Provision
Carrying amount
At 31 October 2025 | 1
At 31 October 2024 | 1

Colour Data Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Associates | £
Cost
At 1 November 2024 | 5,120
Provision
Carrying amount
At 31 October 2025 | 5,120

Colour Data Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

6 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
At 1 November 2024 | 589,573 | 13,800 | 603,373
Fair value adjustments | 76,329 | - | 76,329
Additions | 21,739 | 25,550 | 47,289
At 31 October 2025 | 687,641 | 39,350 | 726,991
Impairment
Carrying amount
At 31 October 2025 | 687,641 | 39,350 | 726,991

7 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 3,518 | -
| 3,518 | -

8 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 31,566 | 30,348
Other creditors | 24,166 | 32,916
| 55,732 | 63,264

Creditors: amounts falling due after more than one year

Colour Data Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 10 | 1,590 | 1,925
Other financial liabilities |  | 138,010 | 96,010
|  | 139,600 | 97,935

9 | Share capital

10 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 1,590 | 1,925

11 | Dividends

|  | 2025 |  | 2024
|  | £ |  | £
Final dividend of £Nil (2024 - £1.00) per ordinary share |  | - |  | -
Interim dividend of £Nil (2024 - £1.00) per ordinary share |  | 100,000 |  | 90,000
|  | 100,000 |  | 90,000