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Registered number: 09292182
Tread Floor Ltd
Unaudited Financial Statements
For the Period 1 April 2023 to 30 September 2024
Daverns
Chartered Accountants
Hardy House
Northbridge Road
Berkhamsted
Herts
HP4 1EF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09292182
30 September 2024 31 March 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 133,875 107,555
133,875 107,555
CURRENT ASSETS
Stocks 34,100 34,075
Debtors 5 489,879 384,448
Cash at bank and in hand 634,684 712,122
1,158,663 1,130,645
Creditors: Amounts Falling Due Within One Year 6 (224,902 ) (209,888 )
NET CURRENT ASSETS (LIABILITIES) 933,761 920,757
TOTAL ASSETS LESS CURRENT LIABILITIES 1,067,636 1,028,312
Creditors: Amounts Falling Due After More Than One Year 7 (10,308 ) (23,333 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,916 ) (41,600 )
NET ASSETS 1,035,412 963,379
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 1,035,312 963,279
SHAREHOLDERS' FUNDS 1,035,412 963,379
Page 1
Page 2
For the period ending 30 September 2024 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 Bradley Jackson
Director
26th March 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Tread Floor Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09292182 . The registered office is Units 9 & 10 Canalside, Northbridge Road, Berkhamsted, Hertfordshire, HP4 1EG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is recognised at fair value of the consideration received or receivable for flooring products provided in the normal course of business, and is shown net of VAT.
2.3. 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:
Leasehold 20% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% straight line
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.  Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
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 years 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 assets reflect 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.
...CONTINUED
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2.6. Taxation - continued
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 period was: 8 (2023: 5)
8 5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2023 21,450 19,061 140,017 9,922
Additions 16,036 9,123 75,414 696
As at 30 September 2024 37,486 28,184 215,431 10,618
Depreciation
As at 1 April 2023 17,160 13,027 49,228 7,146
Provided during the period 7,297 5,684 62,327 1,302
As at 30 September 2024 24,457 18,711 111,555 8,448
Net Book Value
As at 30 September 2024 13,029 9,473 103,876 2,170
As at 1 April 2023 4,290 6,034 90,789 2,776
Computer Equipment Total
£ £
Cost
As at 1 April 2023 13,345 203,795
Additions 8,242 109,511
As at 30 September 2024 21,587 313,306
Depreciation
As at 1 April 2023 9,679 96,240
Provided during the period 6,581 83,191
As at 30 September 2024 16,260 179,431
Net Book Value
As at 30 September 2024 5,327 133,875
As at 1 April 2023 3,666 107,555
Page 4
Page 5
5. Debtors
30 September 2024 31 March 2023
£ £
Due within one year
Trade debtors 354,920 270,623
Other debtors 134,959 113,825
489,879 384,448
6. Creditors: Amounts Falling Due Within One Year
30 September 2024 31 March 2023
£ £
Net obligations under finance lease and hire purchase contracts 719 -
Trade creditors 94,176 116,046
Bank loans and overdrafts 8,325 10,000
Other loans 17,000 17,000
Other creditors 4,500 27,333
Taxation and social security 100,182 39,509
224,902 209,888
7. Creditors: Amounts Falling Due After More Than One Year
30 September 2024 31 March 2023
£ £
Net obligations under finance lease and hire purchase contracts 300 -
Bank loans 10,008 23,333
10,308 23,333
8. Obligations Under Finance Leases and Hire Purchase
30 September 2024 31 March 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 719 -
Later than one year and not later than five years 300 -
1,019 -
1,019 -
9. Share Capital
30 September 2024 31 March 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5
Page 6
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Bradley Jackson 12,362 167,154 145,297 - (9,495 )
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
30 September 2024 31 March 2023
£ £
Mr Bradley Jackson 125,000 40,889
11. Dividends
30 September 2024 31 March 2023
£ £
On equity shares:
Interim dividend paid 250,000 81,778
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