UNLIMITED CARPETS & FLOORING LTD


Directors	Mr S Johnson
	Mr R Taylor


Registered Address	16 Delamere Street
	Winsford
	CW7 2LS


Registered Number	14203733 (England and Wales)

Balance Sheet as at
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		24,028		14,488
			24,028		14,488
Current assets
Stocks		61,624		45,955
Debtors	4	14,955		17,629
Cash at bank and on hand		34,940		80,222
		111,519		143,806
Creditors amounts falling due within one year	5	(98,928)		(138,038)
Net current assets (liabilities)			12,591		5,768
Total assets less current liabilities			36,619		20,256
Creditors amounts falling due after one year	6		(20,000)		-
Provisions for liabilities	7		(4,565)		(2,753)
Net assets			12,054		17,503
Capital and reserves
Called up share capital			100		100
Profit and loss account			11,954		17,403
Shareholders' funds			12,054		17,503

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 6 November 2025, and are signed on its behalf by:

Mr R Taylor
Director

Mr S Johnson
Director

Registered Company No. 14203733

UNLIMITED CARPETS & FLOORING LTD

Notes to the Financial Statements
for the year ended 30 June 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Functional and presentation currency
	The financial statements are presented in GBP sterling and this is the functional currency of the company.

	Turnover policy
	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.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Fixtures and fittings	20	-
Vehicles	25	-
Office Equipment	-	33

	Stocks and work in progress
	Stocks are valued at the lower of cost and net realisable value.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		4

3.	Tangible fixed assets

	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 July 24	23,369	900	1,379	25,648
Additions	17,000	761	-	17,761
At 30 June 25	40,369	1,661	1,379	43,409
Depreciation and impairment
At 01 July 24	10,224	324	612	11,160
Charge for year	7,536	225	460	8,221
At 30 June 25	17,760	549	1,072	19,381
Net book value
At 30 June 25	22,609	1,112	307	24,028
At 30 June 24	13,145	576	767	14,488

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	5,455	3,379
Other debtors	9,500	9,500
Prepayments and accrued income	-	4,750
Total	14,955	17,629

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,307	-
Taxation and social security	30,429	33,990
Other creditors	52,774	87,541
Accrued liabilities and deferred income	13,418	16,507
Total	98,928	138,038

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Other creditors	20,000	-
Total	20,000	-

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	4,565	2,753
Total	4,565	2,753

8.	Other commitments
	The financial commitments which are not included in the balance sheet amount to £38,000. This financial commitment represents the total amount of payments remaining on a lease ending in 2027.