Registration number: 08811630

Direct Floor Store Limited (formerly The Great Big Floor Store Limited)

(Registration number: 08811630)

Balance Sheet as at 29 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	3	-	-
Current assets
Debtors	4	186	186
Cash at bank and in hand		29	9
		215	195
Creditors: Amounts falling due within one year	5	(118,307)	(116,847)
Net current liabilities		(118,092)	(116,652)
Net liabilities		(118,092)	(116,652)
Capital and reserves
Called up share capital		1	1
Retained earnings		(118,093)	(116,653)
Shareholders' deficit		(118,092)	(116,652)

For the financial year ending 29 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 20 May 2026 and signed on its behalf by:
 

.........................................

M C Steer

Director

Direct Floor Store Limited (formerly The Great Big Floor Store Limited)

Notes to the Unaudited Financial Statements for the Year Ended 29 December 2025

1	Accounting policies

Statutory information

Direct Floor Store Limited (formerly The Great Big Floor Store Limited) is a private company, limited by shares, domiciled in England and Wales, company number 08811630. The registered office is at 918 Herries Road, Sheffield, S6 1QW.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

The company is expected to make profits in the future and will continue to be supported by the directors until the company is profitable. In light of this, the directors feel that it is appropriate to prepare the financial statements on a going concern basis.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Website	25% straight line

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.

2	Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0).

Direct Floor Store Limited (formerly The Great Big Floor Store Limited)

Notes to the Unaudited Financial Statements for the Year Ended 29 December 2025 (continued)

3	Intangible assets

	Website  £
Cost
At 30 December 2024	36,905
Disposals	(36,905)
At 29 December 2025	-
Amortisation
At 30 December 2024	36,905
Amortisation eliminated on disposals	(36,905)
At 29 December 2025	-
Carrying amount
At 29 December 2025	-
At 29 December 2023	-

4

Debtors

	2025 £	2024 £
Other debtors	186	186

5

Creditors

	2025 £	2024 £
Due within one year
Trade creditors	1,260	-
Accruals	960	960
Other creditors	116,087	115,887
	118,307	116,847

6	Related party transactions

Included within other creditors is an amount owed to Pyramid Linoleum & Carpet Company Limited, a company in which M Steer and C Steer are directors. At the balance sheet date the amount owed is £116,087 (2024: £115,887).