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Registered number: 12815436
Newbury Bathrooms Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
RED 76 Tax
ICAEW - Chartered Accountants
20-22 Venture West
Greenham Business Park
Newbury
Berkshire
RG19 6HX
Newbury Bathrooms Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Newbury Bathrooms Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 12815436

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 30,000 |  | 45,000
Tangible Assets | 5 |  | 154,065 |  | 239,405
|  |  | 184,065 |  | 284,405
CURRENT ASSETS
Debtors | 6 | 54,166 |  | 74,933 |
Cash at bank and in hand |  | 79,209 |  | 63,028 |
|  | 133,375 |  | 137,961 |
Creditors: Amounts Falling Due Within One Year | 7 | (425,653 ) |  | (639,670 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (292,278 ) |  | (501,709 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (108,213 ) |  | (217,304 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (200,000 ) |  | (12,731 )
NET LIABILITIES |  |  | (308,213 ) |  | (230,035 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (308,313 ) |  | (230,135 )
SHAREHOLDERS' FUNDS |  |  | (308,213) |  | (230,035)

Page 1
Page 2
Newbury Bathrooms Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Stuart Lowrie Director
11/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Newbury Bathrooms Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Newbury Bathrooms Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12815436 . The registered office is Rosemead, Bishops Green, Newbury, RG20 4HS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 5 years straight line
Plant & Machinery | 4 years straight line
Motor Vehicles | 5 years straight line
Fixtures & Fittings | 4 years straight line
Computer Equipment | 5 years straight line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
Newbury Bathrooms Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 September 2024 | 60,000
As at 31 August 2025 | 60,000
Amortisation
As at 1 September 2024 | 15,000
Provided during the period | 15,000
As at 31 August 2025 | 30,000
Net Book Value
As at 31 August 2025 | 30,000
As at 1 September 2024 | 45,000

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 September 2024 | 5,750 | 38,470 | 37,914 | 242,369
Additions | - | - | - | 10,402
Disposals | - | (2,876 ) | (25,414 ) | -
As at 31 August 2025 | 5,750 | 35,594 | 12,500 | 252,771
Depreciation
As at 1 September 2024 | 1,150 | 24,570 | 13,854 | 61,351
Provided during the period | 1,150 | 8,899 | 2,500 | 63,193
Disposals | - | (2,397 ) | (11,354 ) | -
As at 31 August 2025 | 2,300 | 31,072 | 5,000 | 124,544
Net Book Value
As at 31 August 2025 | 3,450 | 4,522 | 7,500 | 128,227
As at 1 September 2024 | 4,600 | 13,900 | 24,060 | 181,018

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 September 2024 | 21,846 | 346,349
Additions | - | 10,402
Disposals | - | (28,290 )
As at 31 August 2025 | 21,846 | 328,461

...CONTINUED
Page 4
Page 5
Newbury Bathrooms Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025

Depreciation
As at 1 September 2024 | 6,019 | 106,944
Provided during the period | 5,461 | 81,203
Disposals | - | (13,751 )
As at 31 August 2025 | 11,480 | 174,396
Net Book Value
As at 31 August 2025 | 10,366 | 154,065
As at 1 September 2024 | 15,827 | 239,405

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 36,835 |  | 35,344
Prepayments and accrued income | 11,640 |  | 8,946
VAT | - |  | 15,265
Other taxes and social security | 5,691 |  | -
Amounts owed by associates | - |  | 15,378
| 54,166 |  | 74,933

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 3,972
Trade creditors | 117,814 |  | 132,679
Other loans | 19,066 |  | 314,505
Other taxes and social security | - |  | 8,173
VAT | 10,887 |  | -
Net wages | 7,109 |  | 4,338
Accruals and deferred income | 5,537 |  | 1,200
Directors' loan accounts | 265,240 |  | 174,803
| 425,653 |  | 639,670

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 12,731
Other loans | 200,000 |  | -
| 200,000 |  | 12,731

Page 5
Page 6
Newbury Bathrooms Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 3,972
Later than one year and not later than five years | - |  | 12,731
| - |  | 16,703
| - |  | 16,703

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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