REGISTERED NUMBER: 10437824 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

ACTION MATS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J R Bhowmick

REGISTERED OFFICE:

Room 73

Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

REGISTERED NUMBER:

10437824 (England and Wales)

ACCOUNTANTS:

MDG Business Associates Limited

Room 73

Wrest House

Wrest Park

Silsoe

Bedfordshire

MK45 4HR

FIXED ASSETS

Tangible assets

5

906

1,245

CURRENT ASSETS

Stocks

650

500

Debtors

6

48,851

46,964

Cash at bank

19,500

13,855

69,001

61,319

CREDITORS

Amounts falling due within one year

7

16,792

16,397

NET CURRENT ASSETS

52,209

44,922

TOTAL ASSETS LESS CURRENT LIABILITIES

53,115

46,167

CREDITORS

Amounts falling due after more than one year

8

-

(1,641

)

PROVISIONS FOR LIABILITIES

9

(172

)

(237

)

NET ASSETS

52,943

44,289

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

52,942

44,288

SHAREHOLDERS' FUNDS

52,943

44,289

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

J R Bhowmick - Director

1.	STATUTORY INFORMATION

Action Mats Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

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 Income Statement, 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.

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.

Bounce back loan scheme

The Bounce Back Loan Scheme (BBLS) enables smaller businesses to access finance more quickly during the coronavirus outbreak. The scheme helps small and medium-sized businesses to borrow between £2,000 and up to 25% of their turnover. The maximum loan available is £50,000. The government guarantees 100% of the loan and there are no fees or interest to pay for the first 12 months. After 12 months the interest rate will be 2.5% per annum.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

Cost

At 1 September 2024

and 31 August 2025

1,358

Depreciation

At 1 September 2024

113

Charge for year

339

At 31 August 2025

452

Net book value

At 31 August 2025

906

At 31 August 2024

1,245

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

39,922

41,660

Other debtors

8,929

5,304

48,851

46,964

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,727

2,343

Taxation and social security

3,224

12,212

Other creditors

11,841

1,842

16,792

16,397

The bank loan is 100% guaranteed by the government in line with the COVID Scheme rules, with interest charged at 2.5% per annum.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

1,641

The bank loan is 100% guaranteed by the government in line with the COVID Scheme rules, with interest charged at 2.5% per annum.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

172

237

Deferred

tax

£

Balance at 1 September 2024

237

Capital allowances in excess

of depreciation

(65

)

Balance at 31 August 2025

172

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

11.	RELATED PARTY DISCLOSURES

Included within debtors is an amount of £Nil (2024: creditor of £1,305) due to Setter Limited, a company under common control. No interest has been charged on this balance during the year (2024: £Nil) and there are no set repayment terms.