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Registered number: 04498223
S & A Fitted Furniture Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Oakensen (Bristol) Limited
Chartered Accountants
Westbury Court Church Road
Westbury-on-Trym
Bristol
BS9 3EF
S & A Fitted Furniture Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
S & A Fitted Furniture Limited
Accountants' Report
For The Year Ended 31 July 2025
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of S & A Fitted Furniture Limited for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of S & A Fitted Furniture Limited for the year ended 31 July 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of S & A Fitted Furniture Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of S & A Fitted Furniture Limited and state those matters that we have agreed to state to the director of S & A Fitted Furniture Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S & A Fitted Furniture Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that S & A Fitted Furniture Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of S & A Fitted Furniture Limited . You consider that S & A Fitted Furniture Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of S & A Fitted Furniture Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed
21 November 2025

Oakensen (Bristol) Limited
Chartered Accountants
Westbury Court Church Road
Westbury-on-Trym
Bristol
BS9 3EF
Page 1
Page 2
S & A Fitted Furniture Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 04498223

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
CURRENT ASSETS
Debtors | 6 | 12,587 |  | 14,904 |
|  | 12,587 |  | 14,904 |
Creditors: Amounts Falling Due Within One Year | 7 | (13,561 ) |  | (14,841 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (974 ) |  | 63
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (974 ) |  | 63
NET (LIABILITIES)/ASSETS |  |  | (974 ) |  | 63
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | (976 ) |  | 61
SHAREHOLDERS' FUNDS |  |  | (974) |  | 63

Page 2
Page 3
S & A Fitted Furniture Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Mr S A Delong Director
21 November 2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
S & A Fitted Furniture Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
S & A Fitted Furniture Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04498223 . The registered office is 1 Margaret Road, Bishopsworth, Bristol, BS13 9DQ.
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. Turnover includes revenue earned 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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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:

Motor Vehicles | Fully depreciated

2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Debtors
Short term debtors are measured at transaction price, which is usually the invoice price, less any impairment losses for bad and doubtful debts.
Page 4
Page 5
S & A Fitted Furniture Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.7. Creditors
Short term creditors are measured at transaction price, which is usually the invoice price.
3. Average Number of Employees
Average number of employees, excluding directors, during the year was: NIL (2024: NIL)
- -
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 August 2024 | 10,000
As at 31 July 2025 | 10,000
Amortisation
As at 1 August 2024 | 10,000
As at 31 July 2025 | 10,000
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

5. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 August 2024 | 14,726
As at 31 July 2025 | 14,726
Depreciation
As at 1 August 2024 | 14,726
As at 31 July 2025 | 14,726
Net Book Value
As at 31 July 2025 | -
As at 1 August 2024 | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 12,587 |  | 14,904

Page 5
Page 6
S & A Fitted Furniture Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 875
Bank loans and overdrafts | 8,201 |  | 7,396
Other creditors | 850 |  | 754
Taxation and social security | 4,510 |  | 5,816
| 13,561 |  | 14,841

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Related Party Transactions
Included in other debtors due in less than one year is an amount of £5,691 (2024 - £8,016) owed to the company by the director.
Page 6