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Registered number: 10687366
NFC Carpets Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Synergy Accountancy Services LLP
Chartered Certified Accountants
378 Walsall Road
Perry Barr
Birmingham
B42 2LX
NFC Carpets Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Accountants' Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—8

Page 1
NFC Carpets Limited
Company Information
For The Year Ended 31 May 2025
Company Information

Director | Mr Junaid Hussain
Company Number | 10687366
Registered Office | 378 Walsall Road
| Perry Barr
| Birmingham
| B42 2LX
Accountants | Synergy Accountancy Services LLP
| Chartered Certified Accountants
| 378 Walsall Road
| Perry Barr
| Birmingham
| B42 2LX

Page 1
Page 2
NFC Carpets Limited
Accountants' Report
For The Year Ended 31 May 2025
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of NFC Carpets Limited For The Year Ended 31 May 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of NFC Carpets Limited 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 us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of NFC Carpets 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 NFC Carpets Limited and state those matters that we have agreed to state to the director of NFC Carpets Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NFC Carpets Limited and its director as a body for our work or for this report.
It is your duty to ensure that NFC Carpets 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 NFC Carpets Limited . You consider that NFC Carpets Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of NFC Carpets 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.

9 December 2025

Synergy Accountancy Services LLP
Chartered Certified Accountants
378 Walsall Road
Perry Barr
Birmingham
B42 2LX
Page 2
Page 3
NFC Carpets Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 10687366

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 18,604 |  | 22,615
|  |  | 18,604 |  | 22,615
CURRENT ASSETS
Stocks | 5 | 995,180 |  | 861,940 |
Debtors | 6 | 2,065,184 |  | 16,808 |
Cash at bank and in hand |  | 78,982 |  | 1,155,617 |
|  | 3,139,346 |  | 2,034,365 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,398,276 ) |  | (573,893 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,741,070 |  | 1,460,472
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,759,674 |  | 1,483,087
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (4,651 ) |  | (5,654 )
NET ASSETS |  |  | 1,755,023 |  | 1,477,433
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200 |  | 150
Profit and Loss Account |  |  | 1,754,823 |  | 1,477,283
SHAREHOLDERS' FUNDS |  |  | 1,755,023 |  | 1,477,433

Page 3
Page 4
NFC Carpets Limited
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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 Junaid Hussain Director
9 December 2025

The notes on pages 5 to 8 form part of these financial statements.
Page 4
Page 5
NFC Carpets Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
NFC Carpets Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10687366 . The registered office is 378 Walsall Road, Perry Barr, Birmingham, B42 2LX.
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.
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:

Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 15% Reducing Balance

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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.
Page 5
Page 6
NFC Carpets Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.6. Taxation
The tax currently payable is based on taxable profit for the year. 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 asset reflects 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 10,995 | 31,287 | 42,282
As at 31 May 2025 | 10,995 | 31,287 | 42,282
Depreciation
As at 1 June 2024 | 4,811 | 14,856 | 19,667
Provided during the period | 1,546 | 2,465 | 4,011
As at 31 May 2025 | 6,357 | 17,321 | 23,678

...CONTINUED
Page 6
Page 7
NFC Carpets Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025 | 4,638 | 13,966 | 18,604
As at 1 June 2024 | 6,184 | 16,431 | 22,615

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Finished goods | 995,180 |  | 861,940

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 13,500 |  | -
Prepayments and accrued income | 51,325 |  | 16,808
Amounts owed by associates | 2,000,359 |  | -
| 2,065,184 |  | 16,808

Amounts owed by associates
Suttons Investment Ltd £2,000,359
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 323,450 |  | 160,159
Other creditors | 971,726 |  | 303,685
Taxation and social security | 103,100 |  | 110,049
| 1,398,276 |  | 573,893

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 4,651 |  | 5,654

Page 7
Page 8
NFC Carpets Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary A shares of £ 1 each | 100 |  | 50
50 Ordinary B shares of £ 1 each | 50 |  | 50
50 Ordinary C shares of £ 1 each | 50 |  | 50
| 200 |  | 150

Shares issued during the period: | £
50 Ordinary A shares of £ 1 each | 50

10. Related Party Transactions
The opening balance on the directors' current account was £213,957. The total debits and credits were £45,161 (2024- £2,269) and £745,000 (2024 - £36,500) respectively. The balance at 31 May 2025 was £913,796.
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