REGISTERED NUMBER: 08903896 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Chroma Finishes Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Mrs S J L Minshull

J T Minshull

SECRETARY:

Mrs S J L Minshull

REGISTERED OFFICE:

Orchard Mead

Worcester Road

Grafton Flyford

Worcester

WR7 4PW

REGISTERED NUMBER:

08903896 (England and Wales)

ACCOUNTANTS:

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

FIXED ASSETS

Tangible assets

4

33,614

23,657

CURRENT ASSETS

Debtors

5

505,739

415,062

Cash at bank

159,364

111,899

665,103

526,961

CREDITORS

Amounts falling due within one year

6

(153,123

)

(107,445

)

NET CURRENT ASSETS

511,980

419,516

TOTAL ASSETS LESS CURRENT LIABILITIES

545,594

443,173

CREDITORS

Amounts falling due after more than one year

7

(8,937

)

(6,908

)

PROVISIONS FOR LIABILITIES

8

(8,400

)

(5,900

)

NET ASSETS

528,257

430,365

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

528,157

430,265

SHAREHOLDERS' FUNDS

528,257

430,365

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2026 and were signed on its behalf by:

J T Minshull - Director

1.	STATUTORY INFORMATION

Chroma Finishes Ltd 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.

The presentation currency of the financial statements is the 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

Motor vehicles

-

25% on reducing balance

Office equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

17,265

39,500

5,315

62,080

Additions

948

16,999

-

17,947

At 31 March 2026

18,213

56,499

5,315

80,027

DEPRECIATION

At 1 April 2025

7,743

26,534

4,146

38,423

Charge for year

2,683

5,012

295

7,990

At 31 March 2026

10,426

31,546

4,441

46,413

NET BOOK VALUE

At 31 March 2026

7,787

24,953

874

33,614

At 31 March 2025

9,522

12,966

1,169

23,657

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

488,189

390,034

Other debtors

17,550

25,028

505,739

415,062

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,168

6,000

Hire purchase contracts

4,655

4,215

Trade creditors

16,864

-

Taxation and social security

94,105

70,543

Other creditors

33,331

26,687

153,123

107,445

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

5,503

Hire purchase contracts

8,937

1,405

8,937

6,908

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

8,400

5,900

Deferred

tax

£

Balance at 1 April 2025

5,900

Provided during year

2,500

Balance at 31 March 2026

8,400

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

75

A Ordinary

£1

75

75

20

B Ordinary

£1

20

20

5

C Ordinary

£1

5

5

100

100

10.	RELATED PARTY DISCLOSURES

Breathe Easy Training Limited

A company controlled by the directors of this company.

Recharges to Breathe Easy Training Limited:-

Accountancy £975 (2025 - £975)

Confirmation statement £nil (2025 - £28)

Telephone £nil (2024 - £nil)

Motor and travelling £nil (2025 - £nil)

Corporation Tax £972 (2025 - £600)

2625

2025

£

£

Amounts due from the related party at the balance sheet date

5,332

3,384

The amount due to Breathe Easy Training Limited is unsecured and has no specific terms regarding payment of interest. The amount due is repayable on demand but the director of Breathe Easy Training Limited has given his assurance that the amount will not be demanded until such time as Chroma Finishes Ltd can afford to do so without detriment to its operating and working capital requirement.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Chroma Finishes Ltd for the year ended 31 March 2026 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Chroma Finishes Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Chroma Finishes Ltd and state those matters that we have agreed to state to the Board of Directors of Chroma Finishes Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Chroma Finishes Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Chroma Finishes Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Chroma Finishes Ltd. You consider that Chroma Finishes Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Chroma Finishes Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

25 September 2026