Carpet Collections Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Statement of Changes in Equity	4
Notes to the Financial Statements	5—7

Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Carpet Collections Limited for the year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Carpet Collections Limited for the year ended 30 September 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Carpet Collections Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Carpet Collections Limited and state those matters that we have agreed to state to the director of Carpet Collections Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Carpet Collections Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Carpet Collections Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Carpet Collections Limited . You consider that Carpet Collections Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Carpet Collections Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Brindley Goldstein Limited

5th May 2026

Brindley Goldstein Limited

103 High Street

Waltham Cross

EN8 7AN

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Carpet Collections Limited

Balance Sheet

As At 30 September 2025

Balance Sheet

Registered number: 04863889

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		33,799		46,521

			33,799		46,521
CURRENT ASSETS
Stocks	5	820		980
Debtors	6	8,500		7,432
Cash at bank and in hand		29,053		60,238

		38,373		68,650
Creditors: Amounts Falling Due Within One Year	7	(39,574 )		(46,190 )

NET CURRENT ASSETS (LIABILITIES)			(1,201 )		22,460

TOTAL ASSETS LESS CURRENT LIABILITIES			32,598		68,981

Creditors: Amounts Falling Due After More Than One Year	8		-		(10,000 )

NET ASSETS			32,598		58,981

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			32,498		58,881

SHAREHOLDERS' FUNDS			32,598		58,981

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Carpet Collections Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Lee Bentley

Director

5th May 2026

The notes on pages 5 to 7 form part of these financial statements.

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Carpet Collections Limited

Statement of Changes in Equity

For The Year Ended 30 September 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 October 2023	100	36,210	36,310
Profit for the year and total comprehensive income	-	47,671	47,671

Dividends paid	-	(25,000)	(25,000)

As at 30 September 2024 and 1 October 2024	100	58,881	58,981


Profit for the year and total comprehensive income	-	2,617	2,617

Dividends paid	-	(29,000)	(29,000)

As at 30 September 2025	100	32,498	32,598

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Carpet Collections Limited

Notes to the Financial Statements

For The Year Ended 30 September 2025

Notes to the Financial Statements

1. General Information

Carpet Collections Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04863889 . The registered office is 103 High Street, Waltham Cross, Herts, EN8 7AN.

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. 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:

Motor Vehicles	20% straight line
Fixtures & Fittings	10% straight line
Computer Equipment	33 1/3% straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Carpet Collections Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	59,950	5,820	1,021	66,791

As at 30 September 2025	59,950	5,820	1,021	66,791

Depreciation
As at 1 October 2024	15,670	4,005	595	20,270
Provided during the period	11,990	392	340	12,722

As at 30 September 2025	27,660	4,397	935	32,992

Net Book Value
As at 30 September 2025	32,290	1,423	86	33,799

As at 1 October 2024	44,280	1,815	426	46,521

5. Stocks

	2025	2024
	£	£
Stock	820	980

6. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	6,000	4,932
Other debtors	2,500	2,500

	8,500	7,432

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Carpet Collections Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	19,703	19,156
Bank loans and overdrafts	10,000	10,000
Corporation tax	3,598	2,695
Other taxes and social security	467	909
VAT	4,043	11,838
Other creditors	158	142
Accruals and deferred income	1,125	1,100
Director's loan account	480	350

	39,574	46,190

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

	2025	2024
	£	£
Bank loans	-	10,000

9. Share Capital

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

10. Related Party Transactions

The company was under the control of Mr.L.Bentley throughout the current year. Mr.L.Bentley is personally interested in 100% of the company's A shares and 100% of the company's B shares. Mr.L.Bentley received dividends from the company during the year of £29,000 (2024 £25,000).

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