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Company Registration No. 10295159 (England and Wales)
Passion Floors Ltd Unaudited accounts for the year ended 31 March 2025
Passion Floors Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,063 
15,736 
Current assets
Inventories
7,425 
8,350 
Debtors
7,077 
3,934 
Cash at bank and in hand
23,029 
30,001 
37,531 
42,285 
Creditors: amounts falling due within one year
(28,887)
(25,743)
Net current assets
8,644 
16,542 
Total assets less current liabilities
22,707 
32,278 
Creditors: amounts falling due after more than one year
(17,831)
(27,831)
Net assets
4,876 
4,447 
Capital and reserves
Called up share capital
1 
1 
Share premium
3,000 
3,000 
Profit and loss account
1,875 
1,446 
Shareholders' funds
4,876 
4,447 
For the year ending 31 March 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 December 2025 and were signed on its behalf by
MICHAL KRAWCZYK Director Company Registration No. 10295159
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Passion Floors Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Passion Floors Ltd is a private company, limited by shares, registered in England and Wales, registration number 10295159. The registered office is 18 HOOLE LANE, BANKS, SOUTHPORT, MERSEYSIDE, PR9 8BD, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Of Net Book Value
Motor vehicles
20% Of Net Book Value
Fixtures & fittings
15% Of Net Book Value
Computer equipment
15% Of Net Book Value
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 April 2024
32,565 
Additions
1,041 
At 31 March 2025
33,606 
Depreciation
At 1 April 2024
16,829 
Charge for the year
2,714 
At 31 March 2025
19,543 
Net book value
At 31 March 2025
14,063 
At 31 March 2024
15,736 
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Passion Floors Ltd Notes to the Accounts for the year ended 31 March 2025
5
Average number of employees
During the year the average number of employees was 3 (2024: 3).
- 4 -