REGISTERED NUMBER: 03277367 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

IDL Colour Coating Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D L Sharp

D Burt

T Sharp

SECRETARY:

Mrs S Sharp

REGISTERED OFFICE:

Unit 6

Cumberland Works

Wintersells Road

Byfleet

Surrey

KT14 7LF

REGISTERED NUMBER:

03277367 (England and Wales)

ACCOUNTANTS:

Kate Haynes Ltd

129 Woodlands Road

Little Bookham

Leatherhead

Surrey

KT23 4HN

FIXED ASSETS

Tangible assets

4

253,292

215,603

CURRENT ASSETS

Debtors

5

728,584

645,388

Cash at bank

832,606

856,235

1,561,190

1,501,623

CREDITORS

Amounts falling due within one year

6

493,285

441,079

NET CURRENT ASSETS

1,067,905

1,060,544

TOTAL ASSETS LESS CURRENT LIABILITIES

1,321,197

1,276,147

CREDITORS

Amounts falling due after more than one year

7

10,873

-

NET ASSETS

1,310,324

1,276,147

CAPITAL AND RESERVES

Called up share capital

9

50

50

Capital redemption reserve

10

50

50

Retained earnings

10

1,310,224

1,276,047

SHAREHOLDERS' FUNDS

1,310,324

1,276,147

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 13 August 2026 and were signed on its behalf by:

D L Sharp - Director

1.	STATUTORY INFORMATION

IDL Colour Coating 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.

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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

at varying rates on 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.

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 14 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 December 2024

417,190

12,750

232,455

662,395

Additions

102,433

-

23,300

125,733

At 30 November 2025

519,623

12,750

255,755

788,128

DEPRECIATION

At 1 December 2024

280,251

12,750

153,791

446,792

Charge for year

62,991

-

25,053

88,044

At 30 November 2025

343,242

12,750

178,844

534,836

NET BOOK VALUE

At 30 November 2025

176,381

-

76,911

253,292

At 30 November 2024

136,939

-

78,664

215,603

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

621,032

460,265

Other debtors

36,421

137,928

Tax

46,681

14,066

Prepayments and accrued income

24,450

33,129

728,584

645,388

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts (see note 8)

6,213

-

Trade creditors

305,026

248,046

Amounts owed to group undertakings

757

743

Tax

35,798

88,117

Social security and other taxes

-

16,015

Other creditors

74,592

45,474

Accruals and deferred income

70,899

42,684

493,285

441,079

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts (see note 8)

10,873

-

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

30.11.25

30.11.24

£

£

Net obligations repayable:

Within one year

6,213

-

Between one and five years

10,873

-

17,086

-

Non-cancellable

operating leases

30.11.25

30.11.24

£

£

Within one year

80,000

80,000

Between one and five years

160,000

240,000

240,000

320,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

50

Ordinary

£1

50

50

10.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 December 2024

1,276,047

50

1,276,097

Profit for the year

149,000

149,000

Dividends

(114,823

)

(114,823

)

At 30 November 2025

1,310,224

50

1,310,274

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

30.11.25

30.11.24

£

£

D L Sharp

Balance outstanding at start of year

14,365

6,760

Amounts advanced

-

7,605

Amounts repaid

(4,365

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

10,000

14,365

12.	ULTIMATE CONTROLLING PARTY

The controlling party is D L Sharp.