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Registered number: 10308870 ABSOLUTE INTERIORS COMMERCIAL FLOORING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 OCTOBER 2025
ABSOLUTE INTERIORS COMMERCIAL FLOORING LIMITED COMPANY INFORMATION
Directors | J Jouanides
| P Kinggett
Company secretary | S Seidel
Registered number | 10308870
Registered office | Unit 2
| Capital Place
| Harlow
| Essex
| CM19 5AS
Accountants | Streets S J Males Limited
| Chartered Accountants
| Suite B1, Building 210
| Butterfield
| Great Marlings
| Luton
| Bedfordshire
| LU2 8DL
ABSOLUTE INTERIORS COMMERCIAL FLOORING LIMITED REGISTERED NUMBER: 10308870 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 5,000 |  | - |
Debtors: amounts falling due within one year | 5 | 3,731,761 |  | 2,204,264 |
Cash at bank and in hand |  | 1,117 |  | 900 |
|  | 3,737,878 |  | 2,205,164 |
Creditors: amounts falling due within one year | 6 | (3,558,418) |  | (2,078,419) |
Net current assets |  |  | 179,460 |  | 126,745
Total assets less current liabilities |  |  | 179,460 |  | 126,745
Creditors: amounts falling due after more than one year | 7 |  | - |  | (5,834)
Net assets |  |  | 179,460 |  | 120,911
Page 1
ABSOLUTE INTERIORS COMMERCIAL FLOORING LIMITED REGISTERED NUMBER: 10308870 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | 179,360 |  | 120,811
|  |  | 179,460 |  | 120,911
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 1 April 2026.
P Kinggett
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
ABSOLUTE INTERIORS COMMERCIAL FLOORING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Absolute Interiors Commercial Flooring Limited is a private limited liability company with share capital incorporated in England and Wales under company number 10308870.The company's registered office and its principal place of business is Unit 2 Capital Place, Lovet Road, Harlow, Essex CM19 5AS. The financial statements have been prepared in GB£ and the amounts have been rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
ABSOLUTE INTERIORS COMMERCIAL FLOORING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a SELECT OR ENTER METHOD basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is 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. Page 4
ABSOLUTE INTERIORS COMMERCIAL FLOORING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revisions affects only that period, or in the period of the revision and future periods where the revisions affects both current and future periods.
4. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
Page 5
ABSOLUTE INTERIORS COMMERCIAL FLOORING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 3,731,761 | 2,204,264
|  | 3,731,761 | 2,204,264
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 5,834 | 10,000
| Trade creditors | 2,829,473 | 1,896,799
| Corporation tax | 32,261 | 21,652
| Other taxation and social security | 25,350 | 21,783
| Other creditors | 659,268 | 124,171
| Accruals and deferred income | 6,232 | 4,014
|  | 3,558,418 | 2,078,419
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 5,834
|  | - | 5,834
Page 6
ABSOLUTE INTERIORS COMMERCIAL FLOORING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
8. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 5,834 | 10,000
|  | 5,834 | 10,000
| Amounts falling due 1-2 years |  |
| Bank loans | - | 5,834
|  | - | 5,834
|  | 5,834 | 15,834
Page 7
ABSOLUTE INTERIORS COMMERCIAL FLOORING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 45 (2024 - 45) Ordinary A shares of £1.00 each | 45 | 45
|  | 45 (2024 - 45) Ordinary B shares of £1.00 each | 45 | 45
|  | 10 (2024 - 10) Ordinary C shares of £1.00 each | 10 | 10
|  |  | 100 | 100
10. | Pension commitments
The company operates a defined contributions pension schem. The assets of the scheme are held seperately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £10,336 (2024 - £336). Contributions totalling £710 (2024- £738) were payable to the fund at the balance sheet date.
11. | Related party transactions
| During the year the company received received finance facilities from Absolute Interiors Group Limited. At 31 October 2025 the company owed £642,310 (2024 - £107,048) in respect of these facilities. These amounts are included in other creditors and are unsecured, interest free and repayable on demand. During the year Absolute Interiors Group Limited charged the company a consultancy and management fee of £310,000 (2024: £270,000) which is included in the above balance. At 31 October 2025 the company owed Absolute Interiors Group Limited £2,824,263 (2024 - £1,896,623) in respect of materials and sub-contractor provided to the company. This amount is included within trade creditors. During the year Absolute Interiors Group Limited supplied materials totalling £613,374 (2024: £332,120) and sub-contractor services totalling £314,267 (2024: £196,134). At 31 October 2025 the company was owed by Absolute Interiors Group Limited £272,728 (2024 - £272,728) in respect of materials provided to the company. This amount is included within trade debtors. During the year the company supplied materials totalling £Nil (2024: £Nil) to Absolute Interiors Group Limited. At 31 October 2025 the company was owed by Absolute Interiors Group Limited £3,459,033 (2024 - £1,931,536) in respect of services and materials supplied during the year and these amounts are included within trade debtors. During the year the company made sales of £1,523,027 (2024: £1,020,915) to Absolute Interiors Group Limited. The net balance between the two companies as at the year end is £265,188 (2024 - £200,593) owed to the company by Absolute Interiors Group Limited.
Page 8
ABSOLUTE INTERIORS COMMERCIAL FLOORING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
12. | Controlling party
Absolute Interiors Group Limited is the immediate and ultimate parent undertaking of Absolute Interiors Commercial Flooring Limited. Mr P Kinggett is a director of both companies and the ultimate controlling party due to his controlling shareholding in Absolute Interiors Group Limited.
Page 9