REGISTERED NUMBER: 09870909 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 DECEMBER 2023 TO 31 MARCH 2025

FOR

THE BATHROOM STUDIO SOUTH EAST LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

J M Brown

J D Clark

P Hanlon

REGISTERED OFFICE:

28 WIlton Road

Bexhill on Sea

East Sussex

TN40 1EZ

REGISTERED NUMBER:

09870909 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

FIXED ASSETS

Tangible assets

4

42,470

29,859

CURRENT ASSETS

Stocks

5,000

4,750

Debtors

5

26,983

32,790

Cash at bank and in hand

134,227

56,987

166,210

94,527

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

6

90,205

48,015

NET CURRENT ASSETS

76,005

46,512

TOTAL ASSETS LESS CURRENT LIABILITIES

118,475

76,371

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

7

(24,131

)

(30,921

)

PROVISIONS FOR LIABILITIES

8

(10,618

)

(5,673

)

NET ASSETS

83,726

39,777

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

83,626

39,677

SHAREHOLDERS' FUNDS

83,726

39,777

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

J M Brown - Director

1.	STATUTORY INFORMATION

The Bathroom Studio South East Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding

discounts, rebates, value added tax and other sales taxes when the rights to supply only sales or supply and fit services become available.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 tax

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 have been enacted or substantively enacted by the period end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 December 2023

27,777

17,832

-

45,609

Additions

-

17,375

133

17,508

At 31 March 2025

27,777

35,207

133

63,117

DEPRECIATION

At 1 December 2023

-

15,750

-

15,750

Charge for period

-

4,864

33

4,897

At 31 March 2025

-

20,614

33

20,647

NET BOOK VALUE

At 31 March 2025

27,777

14,593

100

42,470

At 30 November 2023

27,777

2,082

-

29,859

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

30.11.23

£

£

Trade debtors

26,074

28,045

Other debtors

402

3,599

Prepayments

507

1,146

26,983

32,790

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

30.11.23

£

£

Bank loans and overdrafts

5,487

5,321

Hire purchase contracts

3,296

-

Trade creditors

38,923

21,902

Taxation and social security

37,535

19,411

Other creditors

4,964

1,381

90,205

48,015

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

30.11.23

£

£

Bank loans

24,131

30,921

8.	PROVISIONS FOR LIABILITIES

31.3.25

30.11.23

£

£

Deferred tax

Accelerated capital allowances

10,618

5,673

Deferred

tax

£

Balance at 1 December 2023

5,673

Provided during period

4,945

Balance at 31 March 2025

10,618

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Bathroom Studio South East Limited for the period ended 31 March 2025 which comprise the Statement of Income and Retained Earnings, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of The Bathroom Studio South East Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Bathroom Studio South East Limited and state those matters that we have agreed to state to the Board of Directors of The Bathroom Studio South East Limited, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Bathroom Studio South East Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Bathroom Studio South East Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Bathroom Studio South East Limited. You consider that The Bathroom Studio South East Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of The Bathroom Studio South East 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 statutory financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

Date: .............................................