Company registration number 06620799 (England and Wales)
JAMES & CO TOTAL FLOORING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
JAMES & CO TOTAL FLOORING LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
JAMES & CO TOTAL FLOORING LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
51,057
17,155
Current assets
Stocks
21,000
33,400
Debtors
5
123,219
118,833
Cash at bank and in hand
37,897
40,454
182,116
192,687
Creditors: amounts falling due within one year
6
(74,655)
(105,625)
Net current assets
107,461
87,062
Total assets less current liabilities
158,518
104,217
Creditors: amounts falling due after more than one year
7
(38,333)
(12,500)
Provisions for liabilities
(12,765)
(4,289)
Net assets
107,420
87,428
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
107,320
87,328
Total equity
107,420
87,428
JAMES & CO TOTAL FLOORING LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -

For the financial year ended 31 March 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 of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 22 May 2025 and are signed on its behalf by:
Mr L J James
Director
Company registration number 06620799 (England and Wales)
JAMES & CO TOTAL FLOORING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

James & Co Total Flooring Limited is a private company limited by shares incorporated in England and Wales. The registered office is Mentor House, Ainsworth Street, Blackburn, Lancashire, BB1 6AY.

1.1
Accounting convention

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. The principal accounting policies adopted are set out below.
1.2
Going concern

The directortrues are not aware of any material uncertainties affecting the company and consider that the company will have sufficient resources to continue trading for the foreseeable future. As a result the directors have continued to adopt the going concern basis in preparing the financial statements.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% Reducing balance
Fixtures, fittings & equipment
25% Reducing balance
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

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.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

JAMES & CO TOTAL FLOORING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
7,500
Amortisation and impairment
At 1 April 2024 and 31 March 2025
7,500
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
4
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024
2,392
8,675
31,198
42,265
Additions
-
0
493
54,242
54,735
Disposals
-
0
-
0
(31,198)
(31,198)
At 31 March 2025
2,392
9,168
54,242
65,802
Depreciation and impairment
At 1 April 2024
636
6,340
18,135
25,111
Depreciation charged in the year
439
678
8,324
9,441
Eliminated in respect of disposals
-
0
-
0
(19,807)
(19,807)
At 31 March 2025
1,075
7,018
6,652
14,745
Carrying amount
At 31 March 2025
1,317
2,150
47,590
51,057
At 31 March 2024
1,757
2,335
13,063
17,155
JAMES & CO TOTAL FLOORING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
102,367
98,590
Other debtors
20,852
20,243
123,219
118,833

 

6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
20,000
10,000
Trade creditors
33,234
26,224
Corporation tax
17,720
35,821
Other creditors
304
30,000
Accruals and deferred income
3,397
3,580
74,655
105,625
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
38,333
12,500
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A Ordinary shares of £1 each
50
50
50
50
B Ordinary shares of £1 each
50
50
50
50
100
100
100
100
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