Company registration number 05109284 (England and Wales)
Splash Luxury Bathrooms Limited
Unaudited Financial Statements
For the year ended 31 December 2025
Splash Luxury Bathrooms Limited
Contents
Page
Statement of financial position
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 6
Splash Luxury Bathrooms Limited
Statement Of Financial Position
As at 31 December 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,128
1,963
Current assets
Stocks
4,000
4,000
Debtors
4
173,267
182,379
Cash at bank and in hand
27,819
21,464
205,086
207,843
Creditors: amounts falling due within one year
5
(69,025)
(68,767)
Net current assets
136,061
139,076
Total assets less current liabilities
137,189
141,039
Creditors: amounts falling due after more than one year
6
-
0
(4,790)
Net assets
137,189
136,249
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
136,189
135,249
Total equity
137,189
136,249
Splash Luxury Bathrooms Limited
Statement Of Financial Position (continued)
As at 31 December 2025
31 December 2025
- 2 -

For the financial year ended 31 December 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 income statement within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 13 May 2026 and are signed on its behalf by:
Mr S J Kendrick
Director
Company registration number 05109284 (England and Wales)
Splash Luxury Bathrooms Limited
Statement of changes in equity
For the year ended 31 December 2025
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2024
1,000
111,001
112,001
Year ended 31 December 2024:
Profit and total comprehensive income
-
52,014
52,014
Dividends
-
(27,766)
(27,766)
Balance at 31 December 2024
1,000
135,249
136,249
Year ended 31 December 2025:
Profit and total comprehensive income
-
37,146
37,146
Dividends
-
(36,206)
(36,206)
Balance at 31 December 2025
1,000
136,189
137,189
Splash Luxury Bathrooms Limited
Notes to the financial statements
For the year ended 31 December 2025
- 4 -
1
Accounting policies
Company information

Splash Luxury Bathrooms Limited is a private company limited by shares incorporated in England and Wales. The registered office is 35 Audnam, Wordsley, Stourbridge, West Midlands, England, DY8 4AG.

1.1
Basis of preparation

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 amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, . The principal accounting policies adopted are set out below.

1.2
Going concern

The accounts have been prepared on a going concern basis on the grounds that the directors believe major creditors will continue to make funds available to allow the company to continue trading.

1.3
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.4
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 machinery
25% on reducing balance
Fixtures and fittings
25% on reducing balance

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.

1.5
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowances for obsolete and slow moving items.

1.6
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Splash Luxury Bathrooms Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
1
Accounting policies
(Continued)
- 5 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to a profit or loss in the period to which they relate.

2
Employees

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

2025
2024
Number
Number
Total
3
3
3
Tangible fixed assets
Plant and machinery
Fixtures and fittings
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
2,473
5,716
8,189
Depreciation and impairment
At 1 January 2025
2,035
4,191
6,226
Depreciation charged in the year
73
762
835
At 31 December 2025
2,108
4,953
7,061
Carrying amount
At 31 December 2025
365
763
1,128
At 31 December 2024
438
1,525
1,963
Splash Luxury Bathrooms Limited
Notes to the financial statements (continued)
For the year ended 31 December 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
60,267
65,094
Amounts owed by group undertakings
113,000
117,000
Other debtors
-
0
285
173,267
182,379
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
4,441
10,000
Trade creditors
21,782
15,723
Taxation and social security
16,537
16,779
Other creditors
26,265
26,265
69,025
68,767
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
4,790
7
Related Party Disclosures

At the year end there was an amount due to the directors of £534 (2024: £534).

At 31 December 2025 £113,000 (2024: £117,000) was due from Nestor Kendrick Properties Limited, a related company.

At 31 December 2025 £20,000 (2024: £20,000) is due to Newline Plumbing & Heating Supplies Limited a company under common control.

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