D.H. CARPETS LIMITED Company accounts

COMPANY REGISTRATION NUMBER: 06921914

D.H. CARPETS LIMITED

Unaudited Financial Statements

5 April 2026

D.H. CARPETS LIMITED

Financial Statements

Year ended 5 April 2026

Contents	Page

Director's report	1

Statement of income and retained earnings	2

Statement of financial position	3

Notes to the financial statements	4

D.H. CARPETS LIMITED

Director's Report

Year ended 5 April 2026

The director presents his report and the unaudited financial statements of the company for the year ended 5 April 2026 .

Director

The director who served the company during the year was as follows:

Mr. D Haines

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 28 April 2026 and signed on behalf of the board by:

Mr. D Haines
Director

Registered office:

38 Kelvington Road

Peckham

London

United Kingdom

SE15 3EH

D.H. CARPETS LIMITED

Statement of Income and Retained Earnings

Year ended 5 April 2026

	2026	2025
Note	£	£
Turnover	47,180	51,921

	--------	--------
Gross profit	47,180	51,921

Administrative expenses	19,092	17,736
	--------	--------
Operating profit	28,088	34,185

Other interest receivable and similar income	5	972	43
		--------	--------
Profit before taxation		29,060	34,228

Tax on profit	5,522	6,170
	--------	--------
Profit for the financial year and total comprehensive income	23,538	28,058
	--------	--------

Dividends paid and payable	6	( 25,000)	( 20,000)

Retained earnings at the start of the year	111,729	103,671
	---------	---------
Retained earnings at the end of the year	110,267	111,729
	---------	---------

All the activities of the company are from continuing operations.

D.H. CARPETS LIMITED

Statement of Financial Position

5 April 2026

	2026		2025
Note	£	£	£

Fixed assets

Intangible assets	7	173	173
Tangible assets	8	1	1
		----	----
		174	174

Current assets

Debtors	9	–	1,130
Cash at bank and in hand		148,483	140,131
		---------	---------
		148,483	141,261

Creditors: amounts falling due within one year	10	38,290		29,606
		---------		---------
Net current assets			110,193	111,655
			---------	---------
Total assets less current liabilities			110,367	111,829
			---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	110,267	111,729
	---------	---------
Shareholder funds	110,367	111,829
	---------	---------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 5 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 28 April 2026 , and are signed on behalf of the board by:

Mr. D Haines
Director

Company registration number: 06921914

D.H. CARPETS LIMITED

Notes to the Financial Statements

Year ended 5 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 38 Kelvington Road, Peckham, London, SE15 3EH, United Kingdom.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

GOING CONCERN

The accounts have been prepared on a going concern basis on the assumption that the Director will continue to give financial support.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	Over 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Van	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Other interest receivable and similar income

	2026	2025
	£	£
Interest on cash and cash equivalents	972	43
	----	----

6. Dividends

	2026	2025
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	25,000	20,000
	--------	--------

7. Intangible assets

	Goodwill	Development costs	Total
	£	£	£
Cost
At 6 April 2025 and 5 April 2026	5,000	173	5,173
	-------	----	-------
Amortisation
At 6 April 2025 and 5 April 2026	5,000	–	5,000
	-------	----	-------
Carrying amount
At 5 April 2026	–	173	173
	-------	----	-------
At 5 April 2025	–	173	173
	-------	----	-------

8. Tangible assets

	Motor vehicles	Total
	£	£
Cost
At 6 April 2025 and 5 April 2026	20,785	20,785
	--------	--------
Depreciation
At 6 April 2025 and 5 April 2026	20,784	20,784
	--------	--------
Carrying amount
At 5 April 2026	1	1
	--------	--------
At 5 April 2025	1	1
	--------	--------

9. Debtors

	2026	2025
	£	£
Trade debtors	–	1,130
	----	-------

10. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	5,335	5,986
Other creditors - desc in a/cs	2,717	1,805
Other creditors	30,238	21,815
	--------	--------
	38,290	29,606
	--------	--------

11. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr. D Haines	( 21,815)	( 8,424)	–	( 30,239)
	--------	-------	----	--------

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr. D Haines	( 38,443)	–	16,628	( 21,815)
	--------	----	--------	--------