Shower Seal (UK) Ltd

Shower Seal (UK) Ltd
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

Shower Seal (UK) Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	21,900	29,520
		21,900	29,520
Current assets
Stocks		169,950	165,000
Debtors		137,890	12,796
Investments		306,965	303,598
Cash at bank and in hand		1,623,843	1,648,406
		2,238,648	2,129,800
Creditors: amount falling due within one year		(248,019)	(247,345)
Net current assets		1,990,629	1,882,455

Total assets less current liabilities		2,012,529	1,911,975
Provisions for liabilities		(5,475)	(7,380)
Net assets		2,007,054	1,904,595

Capital and reserves
Called up share capital		100	100
Profit and loss account		2,006,954	1,904,495
Shareholders' funds		2,007,054	1,904,595

For the 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.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts 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 accounts.

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 31 October 2025 and were signed on its behalf by:

-------------------------------
P A Wenham
Director

1

Shower Seal (UK) Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Shower Seal (UK) Ltd is a private company, limited by shares, registered in England, registration number 07898760, registration address Unit 11E Hoo Marina Industrial Estate, Vicarage Lane, Hoo, Rochester, ME3 9LB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102(1A) – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles	20% Straight Line
Fixtures and Fittings	20% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Current asset investments

Current asset investments are stated at the lower of cost and net realisable value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 9 (2024 : 7).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 April 2024	50,600	4,800	55,400
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	50,600	4,800	55,400
Depreciation
At 01 April 2024	23,960	1,920	25,880
Charge for year	6,660	960	7,620
On disposals	-	-	-
At 31 March 2025	30,620	2,880	33,500
Net book values
Closing balance as at 31 March 2025	19,980	1,920	21,900
Opening balance as at 01 April 2024	26,640	2,880	29,520

2

Registered Number: 07898760
England
SHOWER SEAL (UK) LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025