Company Registration No. 06379088 (England and Wales)
LIVING FLOORS (SOUTHERN) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 SEPTEMBER 2025
4 Brackley Close
Bournemouth International Airport
Christchurch
Dorset
BH23 6SE
LIVING FLOORS (SOUTHERN) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
LIVING FLOORS (SOUTHERN) LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
30,937
29,127
Current assets
Stocks
35,447
50,030
Debtors
4
90,369
55,795
Cash at bank and in hand
69,539
93,063
195,355
198,888
Creditors: amounts falling due within one year
5
(121,546)
(131,129)
Net current assets
73,809
67,759
Total assets less current liabilities
104,746
96,886
Creditors: amounts falling due after more than one year
6
(14,224)
(25,674)
Provisions for liabilities
(3,520)
(1,110)
Net assets
87,002
70,102
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
86,902
70,002
Total equity
87,002
70,102
LIVING FLOORS (SOUTHERN) LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

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

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 May 2026 and are signed on its behalf by:
Mr S J Keightley
Director
Company registration number 06379088 (England and Wales)
LIVING FLOORS (SOUTHERN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Living Floors (Southern) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 24 Albany Park, Cabot Lane, Poole, Dorset, BH17 7BX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance
Computers
25% straight line
Motor vehicles
25% reducing balance / 20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

LIVING FLOORS (SOUTHERN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.7
Taxation

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

Current tax

Current tax is recognised on taxable profit for the current and, where not previously recognised, past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to the profit or loss account on a straight line basis.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
LIVING FLOORS (SOUTHERN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 October 2024
10,327
52,401
2,712
57,688
123,128
Additions
506
244
695
12,650
14,095
Disposals
(864)
-
0
-
0
(15,188)
(16,052)
At 30 September 2025
9,969
52,645
3,407
55,150
121,171
Depreciation and impairment
At 1 October 2024
7,163
51,702
2,381
32,755
94,001
Depreciation charged in the year
922
641
284
9,803
11,650
Eliminated in respect of disposals
(710)
-
0
-
0
(14,707)
(15,417)
At 30 September 2025
7,375
52,343
2,665
27,851
90,234
Carrying amount
At 30 September 2025
2,594
302
742
27,299
30,937
At 30 September 2024
3,164
699
331
24,933
29,127
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
73,749
49,562
Other debtors
16,620
6,233
90,369
55,795
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
7,904
10,311
Trade creditors
44,682
63,243
Taxation and social security
58,292
40,830
Other creditors
10,668
16,745
121,546
131,129

Included within other creditors are balances relating to hire purchase and finance leases totalling £3,547 (2024: £10,946) which are secured against the assets to which they relate.

LIVING FLOORS (SOUTHERN) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
7,903
Other creditors
14,224
17,771
14,224
25,674

Included within other creditors are balances relating to hire purchase and finance leases totalling £14,224 (2024: £17,771) which are secured against the assets to which they relate.

7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A Shares of 1p each
10,000
10,000
100
100
Ordinary B shares of 1p each
1
1
-
0
-
0
8
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Within one year
27,820
13,820
Between two and five years
60,127
55,280
87,947
69,100
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