IRIS Accounts Production v25.1.0.734 09119976 Board of Directors 1.1.24 31.12.24 31.12.24 28.4.2025 false true false false false true false Auditors Opinion iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh091199762023-12-31091199762024-12-31091199762024-01-012024-12-31091199762022-12-31091199762023-01-012023-12-31091199762023-12-3109119976ns15:EnglandWales2024-01-012024-12-3109119976ns14:PoundSterling2024-01-012024-12-3109119976ns10:Director12024-01-012024-12-3109119976ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3109119976ns10:SmallEntities2024-01-012024-12-3109119976ns10:Audited2024-01-012024-12-3109119976ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3109119976ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3109119976ns10:FullAccounts2024-01-012024-12-310911997612024-01-012024-12-3109119976ns10:Director22024-01-012024-12-3109119976ns10:RegisteredOffice2024-01-012024-12-3109119976ns5:CurrentFinancialInstruments2024-12-3109119976ns5:CurrentFinancialInstruments2023-12-3109119976ns5:ShareCapital2024-12-3109119976ns5:ShareCapital2023-12-3109119976ns5:RetainedEarningsAccumulatedLosses2024-12-3109119976ns5:RetainedEarningsAccumulatedLosses2023-12-3109119976ns5:NetGoodwill2024-01-012024-12-3109119976ns5:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-3109119976ns5:PlantMachinery2024-01-012024-12-3109119976ns5:MotorVehicles2024-01-012024-12-3109119976ns5:ComputerEquipment2024-01-012024-12-3109119976ns5:NetGoodwill2023-12-3109119976ns5:IntangibleAssetsOtherThanGoodwill2023-12-3109119976ns5:NetGoodwill2024-12-3109119976ns5:IntangibleAssetsOtherThanGoodwill2024-12-3109119976ns5:NetGoodwill2023-12-3109119976ns5:IntangibleAssetsOtherThanGoodwill2023-12-3109119976ns5:PlantMachinery2023-12-3109119976ns5:MotorVehicles2023-12-3109119976ns5:ComputerEquipment2023-12-3109119976ns5:PlantMachinery2024-12-3109119976ns5:MotorVehicles2024-12-3109119976ns5:ComputerEquipment2024-12-3109119976ns5:PlantMachinery2023-12-3109119976ns5:MotorVehicles2023-12-3109119976ns5:ComputerEquipment2023-12-3109119976ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3109119976ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3109119976ns5:WithinOneYear2024-12-3109119976ns5:WithinOneYear2023-12-3109119976ns5:BetweenOneFiveYears2024-12-3109119976ns5:BetweenOneFiveYears2023-12-3109119976ns5:AllPeriods2024-12-3109119976ns5:AllPeriods2023-12-31
REGISTERED NUMBER: 09119976 (England and Wales)







FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

SOMMER FLOORING LIMITED

SOMMER FLOORING LIMITED (REGISTERED NUMBER: 09119976)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SOMMER FLOORING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: K De Saedeleir
P De Saedeleir





REGISTERED OFFICE: 22 Spitfire Close
Coventry Business Park
Coventry
CV5 6UR





REGISTERED NUMBER: 09119976 (England and Wales)





AUDITORS: Prime
Chartered Accountants
Statutory Auditor
5 Argosy Court
Scimitar Way
Whitley Business Park
Coventry
CV3 4GA

SOMMER FLOORING LIMITED (REGISTERED NUMBER: 09119976)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 85,810 85,810
Tangible assets 5 50,215 82,402
136,025 168,212

CURRENT ASSETS
Stocks 326,367 298,084
Debtors 6 283,733 340,471
Cash at bank 59,687 68,704
669,787 707,259
CREDITORS
Amounts falling due within one year 7 441,371 545,215
NET CURRENT ASSETS 228,416 162,044
TOTAL ASSETS LESS CURRENT
LIABILITIES

364,441

330,256

CAPITAL AND RESERVES
Called up share capital 500,000 500,000
Retained earnings (135,559 ) (169,744 )
SHAREHOLDERS' FUNDS 364,441 330,256

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 28 April 2025 and were signed on its behalf by:





K De Saedeleir - Director


SOMMER FLOORING LIMITED (REGISTERED NUMBER: 09119976)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


1. STATUTORY INFORMATION

Sommer Flooring 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.

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.

At the time of approving the financial statements, the directors have a reasonable expectation that the
company has adequate resources to continue in operational existence for the foreseeable future.
Thus the directors continue to adopt the going concern basis of accounting in preparing the financial
statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Other intangible assets consists of computer software which is currently not amortised as it is not in use.

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 - 20% on cost and 10% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


SOMMER FLOORING LIMITED (REGISTERED NUMBER: 09119976)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 10 (2023 - 10 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 January 2024
and 31 December 2024 22,000 85,810 107,810
AMORTISATION
At 1 January 2024
and 31 December 2024 22,000 - 22,000
NET BOOK VALUE
At 31 December 2024 - 85,810 85,810
At 31 December 2023 - 85,810 85,810

SOMMER FLOORING LIMITED (REGISTERED NUMBER: 09119976)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 January 2024 38,139 150,922 14,044 203,105
Additions - 3,507 1,068 4,575
Disposals - (31,995 ) - (31,995 )
At 31 December 2024 38,139 122,434 15,112 175,685
DEPRECIATION
At 1 January 2024 23,321 85,396 11,986 120,703
Charge for year 4,164 19,187 746 24,097
Eliminated on disposal - (19,330 ) - (19,330 )
At 31 December 2024 27,485 85,253 12,732 125,470
NET BOOK VALUE
At 31 December 2024 10,654 37,181 2,380 50,215
At 31 December 2023 14,818 65,526 2,058 82,402

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 186,391 246,325
Other debtors 97,342 94,146
283,733 340,471

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 44,509 25,722
Amounts owed to group undertakings 239,817 342,152
Taxation and social security 132,605 158,763
Other creditors 24,440 18,578
441,371 545,215

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2023
£    £   
Within one year 38,522 47,025
Between one and five years - 38,522
38,522 85,547

SOMMER FLOORING LIMITED (REGISTERED NUMBER: 09119976)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Jeremy Kitson BA FCA (Senior Statutory Auditor)
for and on behalf of Prime

10. ULTIMATE CONTROLLING PARTY

DS Textile Group NV (Incorporated in Belgium) and registered office at Hoogveld 90 9200 Dendermonde, is regarded by the directors as being the company's parent company and ultimate controlling party.