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Registered number: 02412177 CUSTOM CARPET COMPANY LIMITED Unaudited Financial statements Information for filing with the registrar For the Year Ended 30 September 2025
CUSTOM CARPET COMPANY LIMITED Registered number: 02412177 Balance Sheet As at 30 September 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible fixed assets |  |  | 10,956 |  | 15,855
|  |  | 10,956 |  | 15,855
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 520 |  | 520 |
Debtors: amounts falling due within one year | 5 | 41,340 |  | 15,312 |
Cash at bank and in hand | 6 | 112,707 |  | 225,938 |
|  | 154,567 |  | 241,770 |
Creditors: amounts falling due within one year | 7 | (107,775) |  | (81,975) |
Net current assets |  |  | 46,792 |  | 159,795
Total assets less current liabilities |  |  | 57,748 |  | 175,650
Creditors: amounts falling due after more than one year | 8 |  | - |  | (7,499)
Provisions for liabilities |  |  |  |  |
Deferred tax | 10 | (231) |  | - |
|  |  | (231) |  | -
Net assets |  |  | 57,517 |  | 168,151
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 57,417 |  | 168,051
|  |  | 57,517 |  | 168,151
Page 1
CUSTOM CARPET COMPANY LIMITED Registered number: 02412177 Balance Sheet (continued) As at 30 September 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 June 2026.
................................................ N Hawkins
Director
The notes on pages 4 to 10 form part of these financial statements. Page 2
CUSTOM CARPET COMPANY LIMITED Statement of Changes in Equity For the Year Ended 30 September 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 October 2023 | 100 | 213,001 | 213,101
Comprehensive income for the year |  |  |
Profit for the year | - | 5,050 | 5,050
Total comprehensive income for the year | - | 5,050 | 5,050
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (50,000) | (50,000)
At 1 October 2024 | 100 | 168,051 | 168,151
Comprehensive income for the year |  |  |
Loss for the year | - | (110,634) | (110,634)
Total comprehensive income for the year | - | (110,634) | (110,634)
At 30 September 2025 | 100 | 57,417 | 57,517
| The notes on pages 4 to 10 form part of these financial statements.
Page 3
CUSTOM CARPET COMPANY LIMITED Notes to the Financial Statements For the Year Ended 30 September 2025
1. | General information
The company is a private company limited by share capital, incorporated in England & Wales. The address of its registered office is: 253 Gray's Inn Road London WC1X 8QT 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The Company's functional and presentational currency is GBP.
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
CUSTOM CARPET COMPANY LIMITED Notes to the Financial Statements For the Year Ended 30 September 2025 2.Accounting policies (continued)
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 5
CUSTOM CARPET COMPANY LIMITED Notes to the Financial Statements For the Year Ended 30 September 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Debtors
Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
Page 6
CUSTOM CARPET COMPANY LIMITED Notes to the Financial Statements For the Year Ended 30 September 2025
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 October 2024 | 36,585
| At 30 September 2025 | 36,585
| Depreciation |
| At 1 October 2024 | 20,730
| Charge for the year on owned assets | 4,899
| At 30 September 2025 | 25,629
| Net book value |
| At 30 September 2025 | 10,956
| At 30 September 2024 | 15,855
Page 7
CUSTOM CARPET COMPANY LIMITED Notes to the Financial Statements For the Year Ended 30 September 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 520 | 520
|  | 520 | 520
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 38,831 | 10,669
| Other debtors | 397 | -
| Prepayments and accrued income | 2,112 | 4,418
| Deferred taxation | - | 225
|  | 41,340 | 15,312
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 112,707 | 225,938
|  | 112,707 | 225,938
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 7,500 | 10,000
| Trade creditors | 15,047 | 18,643
| Other taxation and social security | 8,721 | 4,233
| Other creditors | 71,640 | 44,455
| Accruals and deferred income | 4,867 | 4,644
|  | 107,775 | 81,975
Page 8
CUSTOM CARPET COMPANY LIMITED Notes to the Financial Statements For the Year Ended 30 September 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | - | 7,499
|  | - | 7,499
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Other loans | 7,500 | 10,000
|  | 7,500 | 10,000
| Amounts falling due 1-2 years |  |
| Other loans | - | 7,499
|  | - | 7,499
|  | 7,500 | 17,499
| The loan was received as part of the Bounce Back Loan Scheme introduced to help small and medium sized businesses who have been adversely affected by the Coronovirus pandemic. The scheme is fully guaranteed by the government and the loan is repayable over the remaing period of 5 years in equal instalments, with interest being charged at the rate of 2.5% per annum.
10. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 225
| Charged to profit or loss | (456)
| At end of year | (231)
Page 9
CUSTOM CARPET COMPANY LIMITED Notes to the Financial Statements For the Year Ended 30 September 2025 10.Deferred taxation (continued)
| The deferred taxation balance is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (231) | (1,044)
| Tax losses carried forward | - | 1,269
|  | (231) | 225
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