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Registered number: 01676539
Rees Flooring Limited
Unaudited Financial Statements
For The Year Ended 30 April 2025
Rees Flooring Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Rees Flooring Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 01676539

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 757,469 |  | 781,738
|  |  | 757,469 |  | 781,738
CURRENT ASSETS
Debtors | 5 | 76,032 |  | 211,812 |
Cash at bank and in hand |  | 1,920,113 |  | 2,180,940 |
|  | 1,996,145 |  | 2,392,752 |
Creditors: Amounts Falling Due Within One Year | 6 | (10,071 ) |  | (14,685 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,986,074 |  | 2,378,067
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,743,543 |  | 3,159,805
NET ASSETS |  |  | 2,743,543 |  | 3,159,805
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 2,743,443 |  | 3,159,705
SHAREHOLDERS' FUNDS |  |  | 2,743,543 |  | 3,159,805

For the year ending 30 April 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

G F Rees Director
22 May 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Rees Flooring Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Rees Flooring Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01676539 . The registered office is 12 Sovereign Park, Cleveland Way, Hemel Hempstead, Hertfordshire, HP2 7DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2% on cost
Plant & Machinery | Straight line over 8 years
Motor Vehicles | 25% on reducing balance
Computer Equipment | 25% on cost

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 2
Page 3
Rees Flooring Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
2.7. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 4)
3 4
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Investment Properties | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
Cost or Valuation
As at 1 May 2024 | 279,798 | 600,000 | 9,750 | 385,386
Disposals | - | - | - | (89,064 )
As at 30 April 2025 | 279,798 | 600,000 | 9,750 | 296,322
Depreciation
As at 1 May 2024 | 134,304 | - | 8,533 | 350,819
Provided during the period | 5,596 | - | 1,217 | 5,857
Disposals | - | - | - | (77,925 )
As at 30 April 2025 | 139,900 | - | 9,750 | 278,751
Net Book Value
As at 30 April 2025 | 139,898 | 600,000 | - | 17,571
As at 1 May 2024 | 145,494 | 600,000 | 1,217 | 34,567

Page 3
Page 4
Rees Flooring Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost or Valuation
As at 1 May 2024 | 6,133 | 1,281,067
Disposals | - | (89,064 )
As at 30 April 2025 | 6,133 | 1,192,003
Depreciation
As at 1 May 2024 | 5,673 | 499,329
Provided during the period | 460 | 13,130
Disposals | - | (77,925 )
As at 30 April 2025 | 6,133 | 434,534
Net Book Value
As at 30 April 2025 | - | 757,469
As at 1 May 2024 | 460 | 781,738

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 130,380
Prepayments and accrued income | 69,991 |  | 79,851
VAT | 1,668 |  | 1,581
Social security and other taxes | 4,373 |  | -
| 76,032 |  | 211,812

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,481 |  | 3,398
Social security and other taxes | - |  | 6,546
Other creditors | 209 |  | 281
Accruals | 4,250 |  | 4,250
Directors' loan accounts | 131 |  | 210
| 10,071 |  | 14,685

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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