Caseware UK (AP4) 2024.0.164 2024.0.164 2025-11-30 2025-11-30 2026-05-12 Provision of supply and fitting of Tiling on construction projects true 2024-12-01 false 6 6 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03656459 2024-12-01 2025-11-30 03656459 2023-12-01 2024-11-30 03656459 2025-11-30 03656459 2024-11-30 03656459 2023-12-01 03656459 c:Director1 2024-12-01 2025-11-30 03656459 d:PlantMachinery 2024-12-01 2025-11-30 03656459 d:PlantMachinery 2025-11-30 03656459 d:PlantMachinery 2024-11-30 03656459 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 03656459 d:MotorVehicles 2024-12-01 2025-11-30 03656459 d:MotorVehicles 2025-11-30 03656459 d:MotorVehicles 2024-11-30 03656459 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 03656459 d:OtherPropertyPlantEquipment 2024-12-01 2025-11-30 03656459 d:OtherPropertyPlantEquipment 2025-11-30 03656459 d:OtherPropertyPlantEquipment 2024-11-30 03656459 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 03656459 d:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 03656459 d:CurrentFinancialInstruments 2025-11-30 03656459 d:CurrentFinancialInstruments 2024-11-30 03656459 d:Non-currentFinancialInstruments 2025-11-30 03656459 d:Non-currentFinancialInstruments 2024-11-30 03656459 d:CurrentFinancialInstruments d:WithinOneYear 2025-11-30 03656459 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 03656459 d:Non-currentFinancialInstruments d:AfterOneYear 2025-11-30 03656459 d:Non-currentFinancialInstruments d:AfterOneYear 2024-11-30 03656459 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-11-30 03656459 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-11-30 03656459 d:ShareCapital 2025-11-30 03656459 d:ShareCapital 2024-11-30 03656459 d:RetainedEarningsAccumulatedLosses 2025-11-30 03656459 d:RetainedEarningsAccumulatedLosses 2024-11-30 03656459 c:FRS102 2024-12-01 2025-11-30 03656459 c:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 03656459 c:FullAccounts 2024-12-01 2025-11-30 03656459 c:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 03656459 2 2024-12-01 2025-11-30 03656459 d:AcceleratedTaxDepreciationDeferredTax 2025-11-30 03656459 d:AcceleratedTaxDepreciationDeferredTax 2024-11-30 03656459 e:PoundSterling 2024-12-01 2025-11-30 iso4217:GBP xbrli:pure

Registered number: 03656459 ELITE TILING LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
ELITE TILING LIMITED REGISTERED NUMBER: 03656459 BALANCE SHEET AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 49,087 |  | 61,030
Current assets |  |  |  |  |
Stocks | 5 | 141,721 |  | 90,000 |
Debtors: amounts falling due within one year | 6 | 568,786 |  | 247,319 |
Cash at bank and in hand |  | 29,732 |  | 530,212 |
|  | 740,239 |  | 867,531 |
Creditors: amounts falling due within one year | 7 | (575,331) |  | (589,907) |
Net current assets |  |  | 164,908 |  | 277,624
Total assets less current liabilities |  |  | 213,995 |  | 338,654
Creditors: amounts falling due after more than one year | 8 |  | - |  | (28,583)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (10,872) |  | (14,000) |
|  |  | (10,872) |  | (14,000)
Net assets |  |  | 203,123 |  | 296,071
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 203,121 |  | 296,069
|  |  | 203,123 |  | 296,071
Page 1
ELITE TILING LIMITED REGISTERED NUMBER: 03656459 BALANCE SHEET (CONTINUED) AS AT 30 NOVEMBER 2025 The Director considers 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 Director acknowledges his 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 statement of comprehensive income 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 by:
G Bude
Director
Date: 12 May 2026
The notes on pages 3 to 10 form part of these financial statements. Page 2
ELITE TILING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Elite Tiling Limited is a limited liability company incorporated in England and Wales. The Company registration number is 03656459. The registered office is 910 The Crescent, Colchester Business Park, Colchester, Essex, CO4 9YQ. The financial statements are presented in pound sterling which is the functional currency of the Company and rounded to the nearest pound. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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.
| 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: 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.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
ELITE TILING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% | reducing balance
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Other fixed assets | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | 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 first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet 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.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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. Page 4
ELITE TILING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.8 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of comprehensive income in the same period as the related expenditure.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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 Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.13 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.14 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 5
ELITE TILING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.15 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 6).
Page 6
ELITE TILING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Other fixed assets | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 December 2024 | 38,644 | 52,135 | 46,547 | 137,326
| Additions | 1,650 | - | 125 | 1,775
| At 30 November 2025 | 40,294 | 52,135 | 46,672 | 139,101
| Depreciation |  |  |  |
| At 1 December 2024 | 25,465 | 9,517 | 41,314 | 76,296
| Charge for the year on owned assets | 3,016 | 9,515 | 1,187 | 13,718
| At 30 November 2025 | 28,481 | 19,032 | 42,501 | 90,014
| Net book value |  |  |  |
| At 30 November 2025 | 11,813 | 33,103 | 4,171 | 49,087
| At 30 November 2024 | 13,179 | 42,618 | 5,233 | 61,030
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Work in progress | 1,721 | -
| Finished goods and goods for resale | 140,000 | 90,000
|  | 141,721 | 90,000
Page 7
ELITE TILING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 475,236 | 218,496
| Other debtors | 76,634 | 13,683
| Prepayments and accrued income | 16,916 | 15,140
|  | 568,786 | 247,319
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 49,000
| Trade creditors | 281,292 | 77,453
| Amounts owed to group undertakings | 99,318 | 97,424
| Corporation tax | 49,775 | 60,116
| Other taxation and social security | 23,529 | 11,517
| Other creditors | 114,617 | 283,462
| Accruals and deferred income | 6,800 | 10,935
|  | 575,331 | 589,907
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 28,583
Page 8
ELITE TILING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | - | 49,000
| Amounts falling due 2-5 years |  |
| Bank loans | - | 28,583
|  | - | 77,583
10. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | (14,000) | (3,000)
| Charged to profit or loss | 3,128 | (11,000)
| At end of year | (10,872) | (14,000)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 10,872 | 14,000
11. | Pension commitments
The Company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The total contributions paid in the year amounted to £11,217 (2024: £116,074). The unpaid contributions at the year end amounted to £2,036 (2024: £1,899). Page 9
ELITE TILING LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
12. | Related party transactions
| Elite Commercial Properties Limited is the parent company of Elite Tiling Limited. During the year, the Company was charged rent of £36,000 (2024: £36,000) by Elite Commercial Properties Limited. At the year end Elite Tiling Limited owed Elite Commercial Properties Limited £99,318 (2024: £97,424), which is included within creditors. At the balance sheet date the Company owed G Bude £104,991 (2024: £268,789) in respect of his Director’s loan account.
13. | Controlling party
The Company is controlled by its Parent Company, Elite Commercial Properties Limited, and is ultimately controlled by Mr & Mrs G Bude, who own 100% of the share capital of Elite Commercial Properties Limited.
Page 10