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Registered number: 06786946
Downs Flooring Limited
Unaudited Financial Statements
For The Year Ended 31 January 2022
Purvis Stevens LLP

Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Downs Flooring Limited for the year ended 31 January 2022
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Downs Flooring Limited which comprise the Profit and Loss Account, the Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Downs Flooring Limited , as a body, in accordance with the terms of our engagement letter . Our work has been undertaken solely to prepare for your approval the accounts of Downs Flooring Limited and state those matters that we have agreed to state to the director of Downs Flooring Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Downs Flooring Limited and its director as a body for our work or for this report.
It is your duty to ensure that Downs Flooring Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Downs Flooring Limited . You consider that Downs Flooring Limited 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 accounts of Downs Flooring Limited . 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 financial statements.
Signed
06/09/2022
Purvis Stevens LLP
Hayles Bridge Offices
228 Mulgrave Road
Cheam
Surrey
SM2 6JT
Page 1
Page 2
Balance Sheet
Registered number: 06786946
2022 2021
Notes £ £ £ £
CURRENT ASSETS
Stocks 3 35,000 60,000
Debtors 4 49,941 96,833
Cash at bank and in hand 18,330 72,829
103,271 229,662
Creditors: Amounts Falling Due Within One Year 5 (23,712 ) (68,015 )
NET CURRENT ASSETS (LIABILITIES) 79,559 161,647
TOTAL ASSETS LESS CURRENT LIABILITIES 79,559 161,647
Creditors: Amounts Falling Due After More Than One Year 6 (21,167 ) (88,333 )
NET ASSETS 58,392 73,314
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 58,292 73,214
SHAREHOLDERS' FUNDS 58,392 73,314
Page 2
Page 3
For the year ending 31 January 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Walsh
Director
06/09/2022
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. 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.
1.4. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2021: 1)
1 1
3. Stocks
2022 2021
£ £
Stock - materials and work in progress 35,000 60,000
35,000 60,000
Page 4
Page 5
4. Debtors
2022 2021
£ £
Due within one year
Trade debtors 15,979 81,781
VAT 9,059 -
Other taxes and social security - 625
Director's loan account 24,903 14,427
49,941 96,833
5. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 12,500 37,103
Corporation tax 7,032 2,648
Other taxes and social security 2,380 -
VAT - 26,164
Accruals and deferred income 1,800 2,100
23,712 68,015
6. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 21,167 88,333
21,167 88,333
7. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2021 Amounts advanced Amounts repaid Amounts written off As at 31 January 2022
£ £ £ £ £
Mr David Walsh 14,427 54,976 (44,500 ) - 24,903
The above loan is unsecured and repayable on demand.
9. General Information
Downs Flooring Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06786946 . The registered office is Hayles Bridge Offices, 228 Mulgrave Road, Cheam, Surrey, SM2 6JT.
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