Pocklington Carpets Limited 03544774 false 2025-01-01 2025-12-31 2025-12-31 The principal activity of the company is the selling and fitting of floorings along with the selling of curtains and beds Digita Accounts Production Advanced 6.30.9574.0 true true 03544774 2025-01-01 2025-12-31 03544774 2025-12-31 03544774 core:CurrentFinancialInstruments 2025-12-31 03544774 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 03544774 core:FurnitureFittingsToolsEquipment 2025-12-31 03544774 core:LandBuildings 2025-12-31 03544774 core:MotorVehicles 2025-12-31 03544774 core:OtherPropertyPlantEquipment 2025-12-31 03544774 bus:SmallEntities 2025-01-01 2025-12-31 03544774 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 03544774 bus:FilletedAccounts 2025-01-01 2025-12-31 03544774 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 03544774 bus:RegisteredOffice 2025-01-01 2025-12-31 03544774 bus:Director4 2025-01-01 2025-12-31 03544774 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 03544774 core:Buildings 2025-01-01 2025-12-31 03544774 core:FurnitureFittings 2025-01-01 2025-12-31 03544774 core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 03544774 core:LandBuildings 2025-01-01 2025-12-31 03544774 core:MotorVehicles 2025-01-01 2025-12-31 03544774 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 03544774 core:PlantMachinery 2025-01-01 2025-12-31 03544774 core:OtherRelatedParties 2025-01-01 2025-12-31 03544774 countries:EnglandWales 2025-01-01 2025-12-31 03544774 2024-12-31 03544774 core:FurnitureFittingsToolsEquipment 2024-12-31 03544774 core:LandBuildings 2024-12-31 03544774 core:MotorVehicles 2024-12-31 03544774 core:OtherPropertyPlantEquipment 2024-12-31 03544774 2024-01-01 2024-12-31 03544774 2024-12-31 03544774 core:CurrentFinancialInstruments 2024-12-31 03544774 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 03544774 core:FurnitureFittingsToolsEquipment 2024-12-31 03544774 core:LandBuildings 2024-12-31 03544774 core:MotorVehicles 2024-12-31 03544774 core:OtherPropertyPlantEquipment 2024-12-31 iso4217:GBP xbrli:pure

Registration number: 03544774

Pocklington Carpets Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Pocklington Carpets Limited

(Registration number: 03544774)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,679,818 | 1,718,481
Current assets |  |  |
Stocks |  | 112,760 | 132,376
Debtors | 5 | 74,055 | 61,368
Cash at bank and in hand |  | 1,085,076 | 957,638
|  | 1,271,891 | 1,151,382
Creditors: Amounts falling due within one year | 6 | (696,290) | (637,697)
Net current assets |  | 575,601 | 513,685
Total assets less current liabilities |  | 2,255,419 | 2,232,166
Provisions for liabilities |  | (24,571) | (23,027)
Net assets |  | 2,230,848 | 2,209,139
Capital and reserves |  |  |
Called up share capital |  | 1,500 | 1,500
Capital redemption reserve |  | 8,500 | 8,500
Profit and loss account |  | 2,220,848 | 2,199,139
Shareholders' funds |  | 2,230,848 | 2,209,139

For the financial year ending 31 December 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Pocklington Carpets Limited

(Registration number: 03544774)
Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 27 March 2026 and signed on its behalf by:

......................................... T J Donohue Director

Pocklington Carpets Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
The Old Chapel
George Street
DRIFFIELD
YO25 6RA

These financial statements were authorised for issue by the Board on 27 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The company depends on its existing bank facilities to meet its day to day working capital requirements. Current forecasts indicate that the company expects to be able to operate within these facilities for the whole of the foreseeable future. These facilities are renewed annually and are not guaranteed for the period covered by the going concern review. The directors are not aware, however, of any circumstances that may adversely affect the renewal of these facilities. Accordingly, the directors believe it is appropriate to prepare the financial statements on the going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Pocklington Carpets Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold buildings | over 50 years
Plant and machinery | 25% reducing balance basis
Fixtures and fittings | 25% reducing balance basis
Motor vehicles | 25% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Pocklington Carpets Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 21 (2024 - 21).

Pocklington Carpets Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Other property, plant and equipment £ | Total £
Cost or valuation
At 1 January 2025 | 2,416,105 | 98,792 | 160,060 | 202,913 | 2,877,870
Additions | - | - | 38,933 | - | 38,933
At 31 December 2025 | 2,416,105 | 98,792 | 198,993 | 202,913 | 2,916,803
Depreciation
At 1 January 2025 | 789,733 | 97,373 | 117,925 | 154,358 | 1,159,389
Charge for the year | 44,836 | 354 | 20,267 | 12,139 | 77,596
At 31 December 2025 | 834,569 | 97,727 | 138,192 | 166,497 | 1,236,985
Carrying amount
At 31 December 2025 | 1,581,536 | 1,065 | 60,801 | 36,416 | 1,679,818
At 31 December 2024 | 1,626,372 | 1,418 | 42,136 | 48,555 | 1,718,481

Included within the net book value of land and buildings above is £1,581,536 (2024 - £1,626,372) in respect of freehold land and buildings.

Pocklington Carpets Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 28,991 | 22,893
Prepayments | 45,064 | 38,475
| 74,055 | 61,368

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 107,650 | 104,064
Taxation and social security | 74,463 | 75,968
Other creditors | 514,177 | 457,665
| 696,290 | 637,697

Pocklington Carpets Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

7 | Related party transactions

Summary of transactions with other related parties

Directors and shareholders
The company paid dividends totalling £255,000 (2024 - £255,000) to the directors.