Acorah Software Products - Accounts Production 19.4.351 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 04777828 Mr David Crowe Maria Griffith-Crowe Maria Griffith-Crowe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04777828 2024-10-31 04777828 2025-10-31 04777828 2024-11-01 2025-10-31 04777828 frs-core:CurrentFinancialInstruments 2025-10-31 04777828 frs-core:FurnitureFittings 2025-10-31 04777828 frs-core:FurnitureFittings 2024-11-01 2025-10-31 04777828 frs-core:FurnitureFittings 2024-10-31 04777828 frs-core:MotorVehicles 2025-10-31 04777828 frs-core:MotorVehicles 2024-11-01 2025-10-31 04777828 frs-core:MotorVehicles 2024-10-31 04777828 frs-core:PlantMachinery 2025-10-31 04777828 frs-core:PlantMachinery 2024-11-01 2025-10-31 04777828 frs-core:PlantMachinery 2024-10-31 04777828 frs-core:ShareCapital 2025-10-31 04777828 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 04777828 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04777828 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04777828 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 04777828 frs-bus:SmallEntities 2024-11-01 2025-10-31 04777828 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04777828 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04777828 frs-bus:Director1 2024-11-01 2025-10-31 04777828 frs-bus:Director2 2024-11-01 2025-10-31 04777828 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 04777828 frs-countries:EnglandWales 2024-11-01 2025-10-31 04777828 2023-10-31 04777828 2024-10-31 04777828 2023-11-01 2024-10-31 04777828 frs-core:CurrentFinancialInstruments 2024-10-31 04777828 frs-core:ShareCapital 2023-10-31 04777828 frs-core:ShareCapital 2024-10-31 04777828 frs-core:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 04777828 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2023-10-31 04777828 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Colour Tech (UK) Ltd
Financial Statements
For The Year Ended 31 October 2025
TaxAssist Accountants
133 Station Road
Sidcup
DA15 7AA
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—6
Page 1
Balance Sheet
Registered number: 04777828
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,221 7,776
6,221 7,776
CURRENT ASSETS
Stocks 5 772 753
Debtors 6 10,701 13,550
Cash at bank and in hand 15,491 4,704
26,964 19,007
Creditors: Amounts Falling Due Within One Year 7 (59,953 ) (58,056 )
NET CURRENT ASSETS (LIABILITIES) (32,989 ) (39,049 )
TOTAL ASSETS LESS CURRENT LIABILITIES (26,768 ) (31,273 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,182 ) (1,477 )
NET LIABILITIES (27,950 ) (32,750 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (28,050 ) (32,850 )
SHAREHOLDERS' FUNDS (27,950) (32,750)
Page 1
Page 2
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Crowe
Director
6 October 2026
The notes on pages 4 to 6 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 November 2023 100 (22,617 ) (22,517)
Loss for the year and total comprehensive income - (10,233 ) (10,233)
As at 31 October 2024 and 1 November 2024 100 (32,850 ) (32,750)
Profit for the year and total comprehensive income - 4,800 4,800
As at 31 October 2025 100 (28,050 ) (27,950)
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Colour Tech (UK) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04777828 . The registered office is Industral Unit At Rear At, 165 Heath Lane, Dartford, Kent, DA1 2TW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
The financial statements have been prepared on a going concern basis. Due to the financial position of the company, the validity of this basis is conditional on the support of the companys directors and shareholders. 
On this basis, the directors consider that it is appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of their support.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% straight line
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 25% straight line
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2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2024 5,448 12,150 11,310 28,908
As at 31 October 2025 5,448 12,150 11,310 28,908
...CONTINUED
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Depreciation
As at 1 November 2024 5,448 4,374 11,310 21,132
Provided during the period - 1,555 - 1,555
As at 31 October 2025 5,448 5,929 11,310 22,687
Net Book Value
As at 31 October 2025 - 6,221 - 6,221
As at 1 November 2024 - 7,776 - 7,776
5. Stocks
2025 2024
£ £
Stock 772 753
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 6,950 8,419
Deferred tax current asset 3,751 5,131
10,701 13,550
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 336 26
Corporation tax 9,251 14,248
Other taxes and social security 198 -
VAT 3,963 2,108
Other creditors 1,018 659
Accruals and deferred income 2,843 2,843
Directors' loan accounts 42,344 38,172
59,953 58,056
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 6