

			Company registration number:04852625






		CHILDREN OF COLOUR LIMITED

			FINANCIAL STATEMENTS

			FOR THE YEAR ENDED 31 December 2025



CHILDREN OF COLOUR LIMITED

BALANCE SHEET

AS AT 31 December 2025


		2025		2024
	Notes	£	£	£	£

FIXED ASSETS
Tangible assets	3		31,298		1,883

			31,298		1,883

CURRENT ASSETS
Debtors	4	47,853		105,794
Cash at bank and in hand		38,324		15,457

		86,177		121,251

CREDITORS
Amounts falling due within one year	5	(37,348)		(23,209)

NET CURRENT ASSETS			48,829		98,042

TOTAL ASSETS LESS
CURRENT LIABILITIES			80,127		99,925

Creditors falling due after one year	6		(21,917)		(0)


NET ASSETS			58,210		99,925



CAPITAL AND RESERVES
Called-up equity share capital	7		3,000		3,000
Profit and loss account			55,210		96,925

SHAREHOLDERS FUNDS			58,210		99,925


For the year ending 31 December 2025 the company was entitled to exemption 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.


These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 3 August 2026 and signed on its behalf.


The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.


..........................................................................
S.G. Springer

3 August 2026
The annexed notes form part of these financial statements.



CHILDREN OF COLOUR LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

	Share	Share	P and L	Revaluation	Other	Total
	Capital	Premium	Account	reserve	reserves	equity
	£	£	£	£	£	£
Balance at 1 January 2024	2,000	0	125,874	0	0	127,874

Changes in equity
Share issue	1,000	0	0	0	0	1,000
Dividend	0	0	(7,575)	0	0	(7,575)
Total Comprehensive Income	0	0	(21,374)	0	0	(21,374)
Balance at 31 December 2024	3,000	0	96,925	0	0	99,925

Changes in equity
Dividend	0	0	(500)	0	0	(500)
Total comprehensive income	0	0	(41,215)	0	0	(41,215)
Balance at 31 December 2025	3,000	0	55,210	0	0	58,210

CHILDREN OF COLOUR LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Accounting policies

Statutory information

The company is registered in England and Wales and its registered number is 4852625. The company is a private company limited by shares. Its registered office is 102-116 Windmill Road, Croydon, CR0 2XQ.

Statement of compliance

These financial statements have been prepared in accordance with the provisions of Section 1A 'Small entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There were no material departures from the standard.

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover comprises the invoiced value of services supplied by the company.

Fixed Assets

Tangible fixed assets are stated at cost less depreciation and impairment costs. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Fixtures and fittings 33 1/3% p.a. straight line basis Motor vehicles 20% p.a. reducing balance basis

Debtors

The Director has decided that no provision is required for bad or doubtful debts.

Leasing

Property, plant and equipment acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors. Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax. Tax currently payable is based on taxable profit for the year and calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred Taxation

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Deferred tax is accounted for in respect of all material timing differences.

Pension Scheme

The company operates a defined contribution pension scheme, and the pension charge represents the amounts payable by the company to the fund in respect of the year.

Employees

The average number of persons employed by the company (including directors) during the year was 5.



3.	Tangible fixed assets

		Motor	F and F	Total

	Cost
	At start of period	0	19,462	19,462
	Additions	36,409	1,938	38,347
	At end of period	36,409	21,400	57,809

	Depreciation
	At start of period	0	17,579	17,579
	Provided during the period	7,282	1,650	8,932
	At end of period	7,282	19,229	26,511

	Net Book Value
	At start of period	0	1,883	1,883
	At end of period	29,127	2,171	31,298



4.	Debtors
		2025	2024
		£	£
	Due within one year
	Trade Debtors	43,038	99,469
	Other Debtors	1,000	1,000
	Prepayments and accrued income	3,673	0
	Corporation tax recoverable assets	142	5,325

		47,853	105,794



5.	Creditors due within one year
		2025	2024
		£	£

	Obligations under finance leases	4,194	0
	Trade creditors	17,418	5,705
	Other taxes and social security costs	7,650	6,244
	Other creditors	3,216	2,356
	Accruals and deferred income	4,302	2,886
	Loan from directors	568	6,018

		37,348	23,209

6.	Creditors due after one year
		2025	2024
		£	£

	Obligations under finance leases	21,917	0

		21,917	0


7.	Share capital	Alloted, Issued and fully paid
		Alloted, Issued and fully paid
		2025	2024
		£	£

	Ordinary shares of £1 each	2,000	2,000
	B Ordinary shares of £1 each	1,000	1,000
	Total issued share capital	3,000	3,000

Pension schemes

The company operates a defined contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Related Party Transactions

£11,974 was paid to M Springer, a connected party, in the year in respect of the rental and associated costs of a Barbados based office.