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REGISTERED NUMBER: 15143838 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| COUCH JOINERY LTD |

COUCH JOINERY LTD (REGISTERED NUMBER: 15143838)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

COUCH JOINERY LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTOR: | Mr K R Couch

| REGISTERED OFFICE: | Unit 17 Loddiswell Business Park

| Loddiswell

| Kingsbridge

| Devon

| TQ7 4QG

| REGISTERED NUMBER: | 15143838 (England and Wales)

| ACCOUNTANTS: | Marsland Nash Associates

| Chartered Tax Advisers, Accountants

| and Business Consultants

| Vantage Point House

| Silverhills Road

| Decoy Industrial Estate

| Newton Abbot

| Devon

| TQ12 5ND

| BANKERS: | Virgin Money

| Virgin Money (09 Clydesdale Bank)

| Sunderland

| Tyne and Wear

| SR43 4JB

COUCH JOINERY LTD (REGISTERED NUMBER: 15143838)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 24,715 |  | 21,822 |  |

CURRENT ASSETS

Stocks | 5 | 6,800 |  | 7,000 |  |

Debtors | 6 | 13,691 |  | 20,246 |  |

Cash at bank | 13,126 |  | 6,691 |  |

33,617 |  | 33,937 |  |

CREDITORS

Amounts falling due within one year | 7 | 63,393 |  | 46,566 |  |

NET CURRENT LIABILITIES | (29,776 | ) | (12,629 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (5,061 | ) | 9,193 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 15,583 |  | 16,519 |  |

NET LIABILITIES | (20,644 | ) | (7,326 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (20,645 | ) | (7,327 | ) |

SHAREHOLDERS' FUNDS | (20,644 | ) | (7,326 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

COUCH JOINERY LTD (REGISTERED NUMBER: 15143838)

BALANCE SHEET - continued

30 SEPTEMBER 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 April 2026 and were signed by:

Mr K R Couch - Director

COUCH JOINERY LTD (REGISTERED NUMBER: 15143838)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Couch Joinery Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

COUCH JOINERY LTD (REGISTERED NUMBER: 15143838)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| The company expects to meet its day to day working capital requirements by extending its creditor's terms. A loan has also been provided by Mr K Couch, Director of the company. He will continue to support the company in this way and is confident that the company will trade out of its current difficulties.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 4,045 |  | 24,781 |  | - |  | 28,826 |  |

| Additions | - |  | 9,500 |  | 2,165 |  | 11,665 |  |

| Disposals | - |  | (1,000 | ) | - |  | (1,000 | ) |

| At 30 September 2025 | 4,045 |  | 33,281 |  | 2,165 |  | 39,491 |  |

| DEPRECIATION

| At 1 October 2024 | 809 |  | 6,195 |  | - |  | 7,004 |  |

| Charge for year | 647 |  | 6,834 |  | 541 |  | 8,022 |  |

| Eliminated on disposal | - |  | (250 | ) | - |  | (250 | ) |

| At 30 September 2025 | 1,456 |  | 12,779 |  | 541 |  | 14,776 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,589 |  | 20,502 |  | 1,624 |  | 24,715 |  |

| At 30 September 2024 | 3,236 |  | 18,586 |  | - |  | 21,822 |  |

COUCH JOINERY LTD (REGISTERED NUMBER: 15143838)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 23,781 |  |

| DEPRECIATION

| At 1 October 2024

| and 30 September 2025 | 5,945 |  |

| NET BOOK VALUE

| At 30 September 2025 | 17,836 |  |

| At 30 September 2024 | 17,836 |  |

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 6,800 |  | 7,000 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 3,099 |  | 3,745 |  |

| Amounts recoverable on contract | 3,665 |  | 13,211 |  |

| Other debtors | 845 |  | 1,311 |  |

| Deferred tax asset

| Tax losses carried forward | 4,787 |  | 1,719 |  |

| Prepayments | 1,295 |  | 260 |  |

13,691 |  | 20,246 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 7,315 |  | 4,225 |  |

| Trade creditors | 18,546 |  | 10,474 |  |

| Social security and other taxes | 10,327 |  | 3,683 |  |

| VAT | 2,102 |  | 3,738 |  |

| Other creditors | 14,612 |  | 1,006 |  |

| Directors' current accounts | 8,025 |  | 20,987 |  |

| Accrued expenses | 2,466 |  | 2,453 |  |

63,393 |  | 46,566 |  |

COUCH JOINERY LTD (REGISTERED NUMBER: 15143838)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 15,583 |  | 16,519 |  |

9. | OTHER FINANCIAL COMMITMENTS

| At 30/09/2025, the company had total commitments under non-cancellable operating leases over the remaining life of the those leases of £62,708 (2024 £82,855).

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the year ended 30 September 2025 and the period ended 30 September 2024:

2025 | 2024 |

£ | £ |

| Mr K R Couch

| Balance outstanding at start of year | (20,987 | ) | - |  |

| Amounts advanced | 39,536 |  | 65,113 |  |

| Amounts repaid | (26,574 | ) | (86,100 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (8,025 | ) | (20,987 | ) |

| Loans are unsecured, interest free and repayable on demand.