Company No: 05444551 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

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

	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

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.