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Company No: 05444551 (England and Wales)

# NAOS FLOORS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 May 2025
Pages for filing with the registrar

NAOS FLOORS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

NAOS FLOORS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 May 2025
NAOS FLOORS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 May 2025

DIRECTORS | Guy Edwards Milner
| David Michael Ryan

SECRETARY | David Michael Ryan

REGISTERED OFFICE | 16-17 Vale Rise
| Woodgate Business Park
| Tonbridge
| Kent
| TN9 1TB
| United Kingdom

COMPANY NUMBER | 05444551 (England and Wales)

ACCOUNTANT | Synergee
| Pluto House
| 6 Vale Avenue
| Tunbridge Wells
| TN1 1DJ

NAOS FLOORS LIMITED

## BALANCE SHEET

As at 31 May 2025
NAOS FLOORS LIMITED

## BALANCE SHEET (continued)

As at 31 May 2025

| Note | 31.05.2025 |  | 31.05.2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 4,178 |  | 3,598
Tangible assets | 4 | 93,010 |  | 92,159
Investments | 5 | 16,358 |  | 56,509
|  | 113,546 |  | 152,266
Current assets |  |  |  |
Stocks |  | 166,797 |  | 102,691
Debtors | 6 | 837,796 |  | 943,334
Cash at bank and in hand |  | 612,212 |  | 499,820
|  | 1,616,805 |  | 1,545,845
Creditors: amounts falling due within one year | 7 | ( 374,920) |  | ( 428,946)
Net current assets |  | 1,241,885 |  | 1,116,899
Total assets less current liabilities |  | 1,355,431 |  | 1,269,165
Net assets |  | 1,355,431 |  | 1,269,165
Capital and reserves |  |  |  |
Called-up share capital | 9 | 120 |  | 120
Profit and loss account |  | 1,355,311 |  | 1,269,045
Total shareholders' funds |  | 1,355,431 |  | 1,269,165

For the financial year ending 31 May 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 financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Naos Floors Limited (registered number: 05444551) were approved and authorised for issue by the Board of Directors on 18 December 2025. They were signed on its behalf by:

Guy Edwards Milner Director |

NAOS FLOORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
NAOS FLOORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Naos Floors Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 16-17 Vale Rise, Woodgate Business Park, Tonbridge, Kent, TN9 1TB, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Computer software | 5 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 4 years straight line
Plant and machinery | 25 % reducing balance
Vehicles | 25 % reducing balance
Fixtures and fittings | 15 % reducing balance
Computer equipment | 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| 31.05.2025 |  | 31.05.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 13 |  | 14

#### 3. Intangible assets

| Computer software |  | Total
| £ |  | £
Cost |  |  |
At 01 June 2024 | 5,560 |  | 5,560
Additions | 1,860 |  | 1,860
At 31 May 2025 | 7,420 |  | 7,420
Accumulated amortisation |  |  |
At 01 June 2024 | 1,962 |  | 1,962
Charge for the financial year | 1,280 |  | 1,280
At 31 May 2025 | 3,242 |  | 3,242
Net book value |  |  |
At 31 May 2025 | 4,178 |  | 4,178
At 31 May 2024 | 3,598 |  | 3,598

#### 4. Tangible assets

| Leasehold improve- ments |  | Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |  |  |
At 01 June 2024 | 99,484 |  | 72,015 |  | 90,512 |  | 22,368 |  | 44,625 |  | 329,004
Additions | 17,951 |  | 1,862 |  | 6,080 |  | 712 |  | 2,076 |  | 28,681
At 31 May 2025 | 117,435 |  | 73,877 |  | 96,592 |  | 23,080 |  | 46,701 |  | 357,685
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |
At 01 June 2024 | 76,265 |  | 44,302 |  | 56,737 |  | 17,038 |  | 42,503 |  | 236,845
Charge for the financial year | 9,014 |  | 7,237 |  | 8,823 |  | 862 |  | 1,894 |  | 27,830
At 31 May 2025 | 85,279 |  | 51,539 |  | 65,560 |  | 17,900 |  | 44,397 |  | 264,675
Net book value |  |  |  |  |  |  |  |  |  |  |
At 31 May 2025 | 32,156 |  | 22,338 |  | 31,032 |  | 5,180 |  | 2,304 |  | 93,010
At 31 May 2024 | 23,219 |  | 27,713 |  | 33,775 |  | 5,330 |  | 2,122 |  | 92,159

#### 5. Fixed asset investments

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Other investments and loans | 16,358 |  | 56,509

#### 6. Debtors

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Trade debtors | 151,246 |  | 415,373
Corporation tax | 162,996 |  | 125,698
Other debtors | 523,554 |  | 402,263
| 837,796 |  | 943,334

#### 7. Creditors: amounts falling due within one year

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Trade creditors | 163,801 |  | 112,057
Taxation and social security | 184,533 |  | 182,727
Other creditors | 26,586 |  | 134,162
| 374,920 |  | 428,946

#### 8. Deferred tax

| 31.05.2025 |  | 31.05.2024
| £ |  | £
At the beginning of financial year | ( 17,313) |  | ( 11,170)
Credited/(charged) to the Statement of Income and Retained Earnings | 2,099 |  | ( 6,143)
At the end of financial year | ( 15,214) |  | ( 17,313)

#### 9. Called-up share capital

| 31.05.2025 |  | 31.05.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
90 Ordinary shares of £ 1.00 each | 90 |  | 90
20 Ordinary B shares of £ 1.00 each | 20 |  | 20
10 Ordinary A shares of £ 1.00 each | 10 |  | 10
| 120 |  | 120

#### 10. Related party transactions

Transactions with the entity's directors

Advances

As at 31 May 2025, the directors owed £480,783 (2023: £370,348) to the company. In the year then ended, £110,435
was advanced, £nil has been repaid, £nil has been written off, and £nil has been waived.
Amounts advanced to directors are unsecured and repayable on demand. Interest is charged at HMRC official rates.