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Registered number: 12300676
Lazy Carpets Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Lazy Carpets Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Lazy Carpets Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 12300676

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 106,582 |  | 83,548
Tangible Assets | 5 |  | 27,813 |  | 19,342
|  |  | 134,395 |  | 102,890
CURRENT ASSETS
Stocks | 6 | 27,597 |  | 21,432 |
Debtors | 7 | 161,166 |  | 99,738 |
Cash at bank and in hand |  | 82,537 |  | 90,194 |
|  | 271,300 |  | 211,364 |
Creditors: Amounts Falling Due Within One Year | 8 | (344,563 ) |  | (239,114 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (73,263 ) |  | (27,750 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 61,132 |  | 75,140
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (6,953 ) |  | (4,835 )
NET ASSETS |  |  | 54,179 |  | 70,305
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 54,079 |  | 70,205
SHAREHOLDERS' FUNDS |  |  | 54,179 |  | 70,305

Page 1
Page 2
Lazy Carpets Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Denis Sudlow Director
12th March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Lazy Carpets Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Lazy Carpets Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12300676 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are Website cost. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 2% Straight Line Method
Fixtures & Fittings | 25% Straight Line Method
Computer Equipment | 25% Straight Line Method

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Lazy Carpets Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 November 2024 | 102,914
Additions | 61,546
As at 31 October 2025 | 164,460
Amortisation
As at 1 November 2024 | 19,366
Provided during the period | 38,512
As at 31 October 2025 | 57,878
Net Book Value
As at 31 October 2025 | 106,582
As at 1 November 2024 | 83,548

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 November 2024 | 12,476 | 22,330 | 7,527 | 42,333
Additions | 4,100 | 6,047 | 1,261 | 11,408
As at 31 October 2025 | 16,576 | 28,377 | 8,788 | 53,741
Depreciation
As at 1 November 2024 | 219 | 18,370 | 4,402 | 22,991
Provided during the period | 294 | 1,680 | 963 | 2,937
As at 31 October 2025 | 513 | 20,050 | 5,365 | 25,928
Net Book Value
As at 31 October 2025 | 16,063 | 8,327 | 3,423 | 27,813
As at 1 November 2024 | 12,257 | 3,960 | 3,125 | 19,342

Page 4
Page 5
Lazy Carpets Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 27,597 |  | 21,432

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 64,537 |  | 74,075
Amounts owed by group undertakings | 72,355 |  | 13,691
Other debtors | 24,274 |  | 11,972
| 161,166 |  | 99,738

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 112,130 |  | 92,805
Other creditors | 110,680 |  | 50,363
Taxation and social security | 121,753 |  | 95,946
| 344,563 |  | 239,114

9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 November 2024 | 4,835 | 4,835
Deferred taxation | 2,118 | 2,118
Balance at 31 October 2025 | 6,953 | 6,953

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Denis Sudlow | 193 | 38,500 | 38,500 | - | 193
Mr Andrew Hoare | 193 | 38,500 | 38,500 | - | 193

The above loan is unsecured, interest free and repayable on demand.
Page 5
Page 6
Lazy Carpets Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
12. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Page 6