E & B Bathroom Studio (Horley) Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 08228404

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,742		4,678

			3,742		4,678
CURRENT ASSETS
Stocks	5	500		500
Debtors	6	19,536		11,314
Cash at bank and in hand		23,196		31,236

		43,232		43,050
Creditors: Amounts Falling Due Within One Year	7	(26,957 )		(26,966 )

NET CURRENT ASSETS (LIABILITIES)			16,275		16,084

TOTAL ASSETS LESS CURRENT LIABILITIES			20,017		20,762

NET ASSETS			20,017		20,762

CAPITAL AND RESERVES
Called up share capital	8		1		1
Profit and Loss Account			20,016		20,761

SHAREHOLDERS' FUNDS			20,017		20,762

For the year ending 30 September 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 her 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

Mrs Stella Young

Director

11 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

E & B Bathroom Studio (Horley) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08228404 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.

The presentation currency of the financial statements is the Pound Sterling (£).

Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

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. Significant judgements and estimations

In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

2.3. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.4. 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:

Fixtures & Fittings	20% in written down value
Computer Equipment	20% on written down value

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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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E & B Bathroom Studio (Horley) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 October 2024	4,816	16,350	21,166

As at 30 September 2025	4,816	16,350	21,166

Depreciation
As at 1 October 2024	4,424	12,064	16,488
Provided during the period	79	857	936

As at 30 September 2025	4,503	12,921	17,424

Net Book Value
As at 30 September 2025	313	3,429	3,742

As at 1 October 2024	392	4,286	4,678

5. Stocks

	2025	2024
	£	£
Stock	500	500

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	11,664	7,612
Amounts owed by group undertakings	7,872	3,702

	19,536	11,314

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	5,761	4,945
Other creditors	9,296	20,899
Taxation and social security	11,900	1,122

	26,957	26,966

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

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