Company No: 07572769 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Anna Janine Redpath
	Mark Colin Redpath

SECRETARY

Anna Janine Redpath

REGISTERED OFFICE	Camsey House
	Foxoak Park Common Road
	Dunnington
	York
	YO19 5RZ
	United Kingdom

COMPANY NUMBER

07572769 (England and Wales)

ACCOUNTANT	Morrell Middleton Auditors Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	144,990		79,821
		144,990		79,821
Current assets
Stocks	4	55,000		140,031
Debtors	5	310,196		343,327
Cash at bank and in hand	6	285,725		390,429
		650,921		873,787
Creditors: amounts falling due within one year	7	( 475,821)		( 509,574)
Net current assets		175,100		364,213
Total assets less current liabilities		320,090		444,034
Creditors: amounts falling due after more than one year	8	( 27,227)		0
Provision for liabilities	9, 10	( 36,248)		( 19,955)
Net assets		256,615		424,079
Capital and reserves
Called-up share capital	11	200		200
Profit and loss account		256,415		423,879
Total shareholders' funds		256,615		424,079

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of York Bathrooms Ltd (registered number: 07572769) were approved and authorised for issue by the Board of Directors on 27 August 2025. They were signed on its behalf by:

Mark Colin Redpath Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

York Bathrooms Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Camsey House, Foxoak Park Common Road, Dunnington, York, YO19 5RZ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery	3 years straight line
Vehicles	25 % reducing balance
Fixtures and fittings	3 years straight line
Computer equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	7		10

3. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 April 2024	440		126,413		140,833		12,545		280,231
Additions	0		111,415		22,316		0		133,731
Disposals	0		( 39,220)		0		0		( 39,220)
At 31 March 2025	440		198,608		163,149		12,545		374,742
Accumulated depreciation
At 01 April 2024	319		64,006		124,077		12,008		200,410
Charge for the financial year	121		29,357		14,105		537		44,120
Disposals	0		( 14,778)		0		0		( 14,778)
At 31 March 2025	440		78,585		138,182		12,545		229,752
Net book value
At 31 March 2025	0		120,023		24,967		0		144,990
At 31 March 2024	121		62,407		16,756		537		79,821

4. Stocks

	2025		2024
	£		£
Stocks	55,000		140,031

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

5. Debtors

	2025		2024
	£		£
Trade debtors	30,808		59,172
Amounts owed by connected companies	200,794		205,025
Other debtors	78,594		79,130
	310,196		343,327

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	285,725		390,429

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	69,006		147,232
CIS withheld	4,510		3,756
Taxation and social security	44,632		65,601
Obligations under finance leases and hire purchase contracts	8,598		0
Other creditors	349,075		292,985
	475,821		509,574

8. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts	27,227		0

There are no amounts included above in respect of which any security has been given by the small entity.

9. Provision for liabilities

	2025		2024
	£		£
Deferred tax	36,248		19,955

	Deferred taxation		Total
	£		£
At 01 April 2024	19,955		19,955
Charged to the Statement of Income and Retained Earnings	16,293		16,293
At 31 March 2025	36,248		36,248

Deferred tax

	2025		2024
	£		£
Accelerated capital allowances	36,248		19,955
Provision for deferred tax	36,248		19,955

10. Deferred tax

	2025		2024
	£		£
At the beginning of financial year	( 19,955)		( 27,450)
(Charged)/credited to the Statement of Income and Retained Earnings	( 16,293)		7,495
At the end of financial year	( 36,248)		( 19,955)

11. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
80 Ordinary A shares of £ 1.00 each	80		80
20 Ordinary B shares of £ 1.00 each	20		20
100 Ordinary C shares of £ 1.00 each	100		100
	200		200