A & R Flooring Ltd - Filleted accounts

Registered number

11737694

A & R Flooring Ltd

Unaudited Filleted Accounts

31 March 2025

A & R Flooring Ltd
Registered number:		11737694
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		33,620			44,410

Current assets
Stocks		25,000			40,000
Cash at bank and in hand		69,363			43,093
		94,363			83,093

Creditors: amounts falling due within one year	4	(39,501)			(40,973)

Net current assets			54,862			42,120

Total assets less current liabilities			88,482			86,530

Creditors: amounts falling due after more than one year	5		(16,527)			(25,479)



Net assets			71,955			61,051

Capital and reserves
Called up share capital			100			100
Profit and loss account			71,855			60,951

Shareholders' funds			71,955			61,051

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Andrew McKinstry
Director
Approved by the board on 13 January 2026

A & R Flooring Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			6		5


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	4,290		87,828		92,118
	At 31 March 2025	4,290		87,828		92,118

	Depreciation
	At 1 April 2024	1,190		46,518		47,708
	Charge for the year	1,395		9,395		10,790
	At 31 March 2025	2,585		55,913		58,498

	Net book value
	At 31 March 2025	1,705		31,915		33,620
	At 31 March 2024	3,100		41,310		44,410


4	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			4,460		4,170
	Taxation and social security costs			22,311		17,753
	Other creditors			12,730		19,050
				39,501		40,973


5	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			16,527		25,479


6	Controlling party

	At the balance sheet date, Andrew McKinstry and Robyn Hawkins are the controlling parties by virtue of their shareholding


7	Other information

	A & R Flooring Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 1, Ponds Yard
	Westminister Industrial Park
	Rossfield Road
	Ellesmere Port
	CH65 3DU