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Company Registration No. 14403055 (England and Wales)
Bearsted Upholsterers Ltd Unaudited accounts for the year ended 31 October 2025
Bearsted Upholsterers Ltd Unaudited accounts Contents
Page
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Bearsted Upholsterers Ltd Company Information for the year ended 31 October 2025
Director
Suzanne Knight
Company Number
14403055 (England and Wales)
Registered Office
Unit 2, Little Caring Farm Caring Lane Leeds, Maifstone Kent ME17 1TH
Accountants
Rustrick Accountants Limited 380A New Hythe lane Larkfield Maidstone Kent ME20 6RZ
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Bearsted Upholsterers Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,207 
6,943 
Current assets
Debtors
6,736 
3,980 
Cash at bank and in hand
30,442 
12,840 
37,178 
16,820 
Creditors: amounts falling due within one year
(33,265)
(24,207)
Net current assets/(liabilities)
3,913 
(7,387)
Net assets/(liabilities)
9,120 
(444)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
9,119 
(445)
Shareholders' funds
9,120 
(444)
For the year ending 31 October 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 February 2026 and were signed on its behalf by
Suzanne Knight Director Company Registration No. 14403055
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Bearsted Upholsterers Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Bearsted Upholsterers Ltd is a private company, limited by shares, registered in England and Wales, registration number 14403055. The registered office is Unit 2, Little Caring Farm, Caring Lane, Leeds, Maifstone, Kent, ME17 1TH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
25% Reducing Balance
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
The director has assessed the company’s financial position, cash flow forecasts and future commitments. Based on this review, she considers that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, the financial statements have been prepared on a going concern basis.
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Bearsted Upholsterers Ltd Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
789 
8,000 
557 
9,346 
At 31 October 2025
789 
8,000 
557 
9,346 
Depreciation
At 1 November 2024
197 
2,000 
206 
2,403 
Charge for the year
148 
1,500 
88 
1,736 
At 31 October 2025
345 
3,500 
294 
4,139 
Net book value
At 31 October 2025
444 
4,500 
263 
5,207 
At 31 October 2024
592 
6,000 
351 
6,943 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,340 
3,980 
Accrued income and prepayments
1,396 
- 
6,736 
3,980 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
6,475 
3,481 
Trade creditors
4,006 
4,354 
Taxes and social security
2,256 
274 
Other creditors
5,266 
7,601 
Loans from directors
5,272 
497 
Deferred income
9,990 
8,000 
33,265 
24,207 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Suzanne Knight
Directors Loan
497 
375 
600 
272 
497 
375 
600 
272 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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