Registration number: 07439660

B&F Flooring Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

B&F Flooring Limited

Company Information

Directors

Mr HR Casey Mrs FM Casey

Registered office

101 Dixons Green Road Dudley West Midlands United Kingdom DY2 7DJ

Accountants

Neil Westwood & Co Chartered Accountants101 Dixons Green Road Dudley West Midlands DY2 7DJ

B&F Flooring Limited

(Registration number: 07439660)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,189	1,775
Current assets
Stocks	5	2,500	2,500
Debtors	6	19,336	93,977
Cash at bank and in hand		20,256	20,259
		42,092	116,736
Creditors: Amounts falling due within one year	7	(14,904)	(45,912)
Net current assets		27,188	70,824
Total assets less current liabilities		28,377	72,599
Provisions for liabilities		(225)	(235)
Net assets		28,152	72,364
Capital and reserves
Called up share capital		2	2
Retained earnings		28,150	72,362
Shareholders' funds		28,152	72,364

B&F Flooring Limited

(Registration number: 07439660)
Balance Sheet as at 31 March 2025 (continued)

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 31 December 2025 and signed on its behalf by:
 

Mr HR Casey Director

B&F Flooring Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
101 Dixons Green Road
Dudley
West Midlands
DY2 7DJ
United Kingdom

These financial statements were authorised for issue by the Board on 31 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

B&F Flooring Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

2	Accounting policies (continued)

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	25% on cost
Computer equipment	33% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

B&F Flooring Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

4	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 April 2024	11,425	2,535	13,960
At 31 March 2025	11,425	2,535	13,960
Depreciation
At 1 April 2024	10,904	1,281	12,185
Charge for the year	130	456	586
At 31 March 2025	11,034	1,737	12,771
Carrying amount
At 31 March 2025	391	798	1,189
At 31 March 2024	521	1,254	1,775

5

Stocks

	2025 £	2024 £
Raw materials and consumables	2,500	2,500

B&F Flooring Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025 (continued)

6

Debtors

Current	2025 £	2024 £
Trade debtors	5,938	79,702
Prepayments	1,294	1,870
Other debtors	12,104	12,405
	19,336	93,977

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	1,764	26,706
Taxation and social security	9,991	15,388
Accruals and deferred income	3,144	3,185
Other creditors	5	633
	14,904	45,912