REGISTERED NUMBER: 04922352 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

Floors 4 All Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E J Evans

A J Bynon

REGISTERED OFFICE:

Leofric House

Binley Road

Coventry

CV3 1JN

REGISTERED NUMBER:

04922352 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Intangible assets

4

473

527

Tangible assets

5

664,135

660,516

664,608

661,043

CURRENT ASSETS

Stocks

6

35,000

35,000

Debtors

7

54,811

136,621

Cash at bank and in hand

170,186

110,897

259,997

282,518

CREDITORS

Amounts falling due within one year

8

230,448

218,352

NET CURRENT ASSETS

29,549

64,166

TOTAL ASSETS LESS CURRENT LIABILITIES

694,157

725,209

CREDITORS

Amounts falling due after more than one year

9

(328,237

)

(345,733

)

PROVISIONS FOR LIABILITIES

(5,584

)

(4,680

)

NET ASSETS

360,336

374,796

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

360,236

374,696

SHAREHOLDERS' FUNDS

360,336

374,796

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 October 2025 and were signed on its behalf by:

E J Evans - Director

A J Bynon - Director

1.	STATUTORY INFORMATION

Floors 4 All 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 represents net invoiced sales of goods and services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

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

-

Straight line over 4 years

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

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 Statement of Income and Retained Earnings, 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.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 September 2024

and 31 August 2025

541

AMORTISATION

At 1 September 2024

14

Charge for year

54

At 31 August 2025

68

NET BOOK VALUE

At 31 August 2025

473

At 31 August 2024

527

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1 September 2024

640,453

1,344

9,297

Additions

-

-

-

Disposals

-

-

-

At 31 August 2025

640,453

1,344

9,297

DEPRECIATION

At 1 September 2024

-

-

8,790

Charge for year

-

-

173

Eliminated on disposal

-

-

-

At 31 August 2025

-

-

8,963

NET BOOK VALUE

At 31 August 2025

640,453

1,344

334

At 31 August 2024

640,453

1,344

507

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

4,227

17,987

4,547

677,855

Additions

-

15,625

142

15,767

Disposals

-

(7,492

)

-

(7,492

)

At 31 August 2025

4,227

26,120

4,689

686,130

DEPRECIATION

At 1 September 2024

1,957

2,244

4,347

17,338

Charge for year

567

4,743

93

5,576

Eliminated on disposal

-

(919

)

-

(919

)

At 31 August 2025

2,524

6,068

4,440

21,995

NET BOOK VALUE

At 31 August 2025

1,703

20,052

249

664,135

At 31 August 2024

2,270

15,743

200

660,517

6.

STOCKS

31.8.25

31.8.24

£

£

Stocks

35,000

35,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

38,930

38,999

Directors' current accounts

6,051

79,445

Prepayments

9,830

18,177

54,811

136,621

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts (see note 10)

20,055

27,614

Other loans (see note 10)

5,000

6,000

Trade creditors

63,892

65,250

Tax

66,224

60,914

Social security and other taxes

1,359

980

VAT

20,550

18,869

Pension Creditor

550

315

Directors' current accounts

579

926

Deferred Income

48,388

33,297

Accrued expenses

3,851

4,187

230,448

218,352

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans (see note 10)

328,237

340,733

Other loans (see note 10)

-

5,000

328,237

345,733

10.

LOANS

An analysis of the maturity of loans is given below:

31.8.25

31.8.24

£

£

Amounts falling due within one year or on demand:

Bank loans

20,055

27,614

Other loans

5,000

6,000

25,055

33,614

Amounts falling due between one and two years:

Bank loans - 1-2 years

20,055

27,614

Other loans - 1-2 years

-

5,000

20,055

32,614

31.8.25

31.8.24

£

£

Amounts falling due between two and five years:

Bank loans - 2-5 years

308,182

313,119

11.	SECURED DEBTS

The company's bank overdraft facility is secured by a debenture over all of the current and future assets of the company.

The mortgages are secured over the premises address 183 Allesley Old Road by a fixed legal charge.

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

A J Bynon

Balance outstanding at start of year

79,445

(21,577

)

Amounts advanced

-

101,404

Amounts repaid

(80,024

)

(382

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(579

)

79,445

E J Evans

Balance outstanding at start of year

(926

)

(21,731

)

Amounts advanced

7,000

21,249

Amounts repaid

(24

)

(444

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,050

(926

)

The above amount due to the director A Bynon is interest free and has no set terms of repayment.

The above amount due from the director E Evans is interest free and is repaid in full following the balance sheet date.

13.	ULTIMATE CONTROLLING PARTY

The company was controlled by the directors E Evans and A Bynon by virtue of their equal shareholdings.