Company registration number: 05000951
Unaudited financial statements
for the year ended 30 April 2025
for
Badger Bathrooms Limited
Pages for filing with the Registrar
Company registration number: 05000951
Badger Bathrooms Limited
Balance sheet
as at 30 April 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 10,200 12,847
10,200 12,847
Current assets
Stocks 53,183 49,011
Debtors 40,434 46,378
Cash at bank and in hand 77,816 143,430
171,433 238,819
Creditors: amounts falling due within one
year 		(155,760) (228,231)
Net current assets 15,673 10,588
Total assets less current liabilities 25,873 23,435
Creditors: Amounts falling due after more
than one year 		- (13,972)
Provisions for liabilities (1,938) (3,212)
NET ASSETS 23,935 6,251
Capital and reserves
Called up share capital 3 3
Profit and loss account 23,932 6,248
TOTAL EQUITY 23,935 6,251
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 April 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 05000951
Badger Bathrooms Limited
Balance sheet - continued
as at 30 April 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr D Tanner, Director
24 November 2025
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Badger Bathrooms Limited
Notes to the financial statements
for the year ended 30 April 2025
1 Company information
Badger Bathrooms Limited is a private company registered in England and Wales. Its registered number is 05000951. The company is limited by shares. Its registered office is The Barn Betsom's Farm, Pilgrims Way, Westerham, TN16 2DS.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Goodwill -
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Fixtures, fittings and motor:
Fixtures & fittings - 20% reducing balance
Motor vehicles - 25% reducing balance
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Badger Bathrooms Limited
Notes to the financial statements - continued
for the year ended 30 April 2025
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 6 (2024 - 8).
4
Badger Bathrooms Limited
Notes to the financial statements - continued
for the year ended 30 April 2025
4 Intangible assets
Goodwill
£
Cost
At 1 May 2024 90,000
At 30 April 2025 90,000
Amortisation
At 1 May 2024 90,000
At 30 April 2025 90,000
Net book value
At 30 April 2025 -
At 30 April 2024 -
5 Tangible fixed assets
Fixtures,
fittings and
motor
£
Cost
At 1 May 2024 83,022
Additions 612
At 30 April 2025 83,634
Depreciation
At 1 May 2024 70,175
Charge for year 3,259
At 30 April 2025 73,434
Net book value
At 30 April 2025 10,200
At 30 April 2024 12,847
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Badger Bathrooms Limited
Notes to the financial statements - continued
for the year ended 30 April 2025
6 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024.
2025 2024
£ £
D Tanner
Balance outstanding at start of year 1,500 1,500
Balance outstanding at end of year 1,500 1,500
This loan is interest free and repayable on demand.
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