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REGISTERED NUMBER: 08489690 (England and Wales)

| A.B.C. (FLOORS) LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

A.B.C. (FLOORS) LIMITED (REGISTERED NUMBER: 08489690)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |  | to |  | 5

A.B.C. (FLOORS) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTOR: | M J Ashton

| REGISTERED OFFICE: | Sellwood House

| Sellwood Court

| Enterprise Park

| Sleaford

| Lincolnshire

| NG34 8GJ

| REGISTERED NUMBER: | 08489690 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 4 Henley Way

| Doddington Road

| Lincoln

| Lincolnshire

| LN6 3QR

A.B.C. (FLOORS) LIMITED (REGISTERED NUMBER: 08489690)

STATEMENT OF FINANCIAL POSITION

31 MAY 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 51,999 |  | 17,591 |  |

CURRENT ASSETS

Stocks | 28,701 |  | 53,126 |  |

Debtors | 5 | 228,520 |  | 245,256 |  |

Cash at bank and in hand | 78,988 |  | 75,831 |  |

336,209 |  | 374,213 |  |

CREDITORS

Amounts falling due within one year | 6 | 189,395 |  | 318,484 |  |

NET CURRENT ASSETS | 146,814 |  | 55,729 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 198,813 |  | 73,320 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (33,687 | ) |

PROVISIONS FOR LIABILITIES | (11,578 | ) | - |  |

NET ASSETS | 187,235 |  | 39,633 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Retained earnings | 187,234 |  | 39,632 |  |

SHAREHOLDERS' FUNDS | 187,235 |  | 39,633 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 29 September 2025 and were signed by:

M J Ashton - Director

A.B.C. (FLOORS) LIMITED (REGISTERED NUMBER: 08489690)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| A.B.C. (Floors) 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.

| Turnover

| Turnover and other income

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.The policies adopted for the recognition of turnover are as follows:

| Construction contracts

| When the outcome of a construction contract can be estimated reliably, contract costs and turnover are recognised by reference to the stage of completion at the statement of financial position date. Stage of completion is measured by reference to the date the service is carried out.

| Where the outcome cannot be measured reliably, contract costs are recognised as an expense in the period in which they are incurred and contract turnover is recognised to the extent of costs incurred that it is probable will be recoverable.

| When it is probable that contract costs will exceed the total contract turnover, the expected loss is recognised as an expense immediately, with a corresponding provision.

| Interest receivable

| Interest income is recognised using the effective interest method.

| 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 etc | - | 33% on cost, 25% on reducing balance and 15% on reducing balance

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

| 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 statement of financial position date.

A.B.C. (FLOORS) LIMITED (REGISTERED NUMBER: 08489690)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| 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 the income statement in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 5 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024 | 47,510 |  |

| Additions | 48,309 |  |

| Disposals | (32,575 | ) |

| At 31 May 2025 | 63,244 |  |

| DEPRECIATION

| At 1 June 2024 | 29,919 |  |

| Charge for year | 5,334 |  |

| Eliminated on disposal | (24,008 | ) |

| At 31 May 2025 | 11,245 |  |

| NET BOOK VALUE

| At 31 May 2025 | 51,999 |  |

| At 31 May 2024 | 17,591 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Trade debtors | 114,757 |  | 235,407 |  |

| Amounts owed by group undertakings | 100,326 |  | - |  |

| Other debtors | 13,437 |  | 9,849 |  |

228,520 |  | 245,256 |  |

A.B.C. (FLOORS) LIMITED (REGISTERED NUMBER: 08489690)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans and overdrafts | - |  | 36,750 |  |

| Trade creditors | 67,366 |  | 51,307 |  |

| Amounts owed to group undertakings | - |  | 29,360 |  |

| Taxation and social security | 54,796 |  | 73,900 |  |

| Other creditors | 67,233 |  | 127,167 |  |

189,395 |  | 318,484 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.5.25 |  | 31.5.24

£ | £ |

| Bank loans | - |  | 33,687 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.5.25 |  | 31.5.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |