IRIS Accounts Production v26.1.0.640 02952286 Board of Directors 1.4.25 31.3.26 31.3.26 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02952286 2025-03-31 02952286 2026-03-31 02952286 2025-04-01 2026-03-31 02952286 2024-03-31 02952286 2024-04-01 2025-03-31 02952286 2025-03-31 02952286 ns15:EnglandWales 2025-04-01 2026-03-31 02952286 ns14:PoundSterling 2025-04-01 2026-03-31 02952286 ns10:Director1 2025-04-01 2026-03-31 02952286 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 02952286 ns10:SmallEntities 2025-04-01 2026-03-31 02952286 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 02952286 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 02952286 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 02952286 ns10:FullAccounts 2025-04-01 2026-03-31 02952286 ns10:Director2 2025-04-01 2026-03-31 02952286 ns10:CompanySecretary1 2025-04-01 2026-03-31 02952286 ns10:RegisteredOffice 2025-04-01 2026-03-31 02952286 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 02952286 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 02952286 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 02952286 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 02952286 ns5:CurrentFinancialInstruments 2026-03-31 02952286 ns5:CurrentFinancialInstruments 2025-03-31 02952286 ns5:Non-currentFinancialInstruments 2026-03-31 02952286 ns5:Non-currentFinancialInstruments 2025-03-31 02952286 ns5:ShareCapital 2026-03-31 02952286 ns5:ShareCapital 2025-03-31 02952286 ns5:FurnitureFittings 2025-04-01 2026-03-31 02952286 ns5:MotorVehicles 2025-04-01 2026-03-31 02952286 ns5:ComputerEquipment 2025-04-01 2026-03-31 02952286 ns5:OwnedAssets 2025-04-01 2026-03-31 02952286 ns5:OwnedAssets 2024-04-01 2025-03-31 02952286 ns5:FurnitureFittings 2025-03-31 02952286 ns5:MotorVehicles 2025-03-31 02952286 ns5:ComputerEquipment 2025-03-31 02952286 ns5:FurnitureFittings 2026-03-31 02952286 ns5:MotorVehicles 2026-03-31 02952286 ns5:ComputerEquipment 2026-03-31 02952286 ns5:FurnitureFittings 2025-03-31 02952286 ns5:MotorVehicles 2025-03-31 02952286 ns5:ComputerEquipment 2025-03-31 02952286 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-03-31 02952286 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-04-01 2026-03-31 02952286 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2026-03-31 02952286 ns5:LeasedAssetsHeldAsLessee ns5:MotorVehicles 2025-03-31 02952286 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 02952286 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31

REGISTERED NUMBER: 02952286 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| CENTRAL BATHROOMS LTD |

| CENTRAL BATHROOMS LTD (REGISTERED NUMBER: 02952286) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Statement of Income and Retained Earnings | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| CENTRAL BATHROOMS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | B F Currier

| L B Currier

| SECRETARY: | Mrs B J Currier

| REGISTERED OFFICE: | 1 Castle Street

| Evesham

| United Kingdom

| Worcestershire

| WR11 3AA

| REGISTERED NUMBER: | 02952286 (England and Wales)

| ACCOUNTANTS: | G C Accountancy Limited

| 43 Merstow Green

| Evesham

| Worcestershire

| WR11 4BB

| CENTRAL BATHROOMS LTD (REGISTERED NUMBER: 02952286) |

STATEMENT OF INCOME AND

RETAINED EARNINGS

FOR THE YEAR ENDED 31 MARCH 2026

| 2026 |  | 2025

| Notes | £ | £ |

TURNOVER | 233,988 |  | 280,904 |  |

Cost of sales | 132,841 |  | 187,515 |  |

GROSS PROFIT | 101,147 |  | 93,389 |  |

Administrative expenses | 98,940 |  | 101,667 |  |

2,207 |  | (8,278 | ) |

Other operating income | 3 | 7,046 |  | 11 |  |

OPERATING PROFIT/(LOSS) | 5 | 9,253 |  | (8,267 | ) |

Interest receivable and similar income | - |  | 1 |  |

9,253 |  | (8,266 | ) |

Interest payable and similar expenses | 1,025 |  | 1,346 |  |

PROFIT/(LOSS) BEFORE TAXATION | 8,228 |  | (9,612 | ) |

Tax on profit/(loss) | - |  | - |  |

PROFIT/(LOSS) FOR THE FINANCIAL YEAR | 8,228 |  | (9,612 | ) |

Retained earnings at beginning of year | (9,561 | ) | 51 |  |

RETAINED EARNINGS AT END OF YEAR | (1,333 | ) | (9,561 | ) |

| CENTRAL BATHROOMS LTD (REGISTERED NUMBER: 02952286) |

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 6 | 13,182 |  | 17,621 |  |

CURRENT ASSETS

Stocks | 63,500 |  | 62,500 |  |

Debtors | 7 | 19,247 |  | 8,169 |  |

Cash at bank and in hand | 2,396 |  | 8,109 |  |

85,143 |  | 78,778 |  |

CREDITORS

Amounts falling due within one year | 8 | 82,674 |  | 80,244 |  |

NET CURRENT ASSETS/(LIABILITIES) | 2,469 |  | (1,466 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 15,651 |  | 16,155 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 16,882 |  | 25,614 |  |

NET LIABILITIES | (1,231 | ) | (9,459 | ) |

CAPITAL AND RESERVES

Called up share capital | 102 |  | 102 |  |

Retained earnings | (1,333 | ) | (9,561 | ) |

SHAREHOLDERS' FUNDS | (1,231 | ) | (9,459 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| CENTRAL BATHROOMS LTD (REGISTERED NUMBER: 02952286) |

BALANCE SHEET - continued

31 MARCH 2026

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

The financial statements were approved by the Board of Directors and authorised for issue on 9 June 2026 and were signed on its behalf by:

L B Currier - Director

| CENTRAL BATHROOMS LTD (REGISTERED NUMBER: 02952286) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Central Bathrooms Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

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

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Pension costs and other post-retirement benefits

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

3. | OTHER OPERATING INCOME

| 2026 |  | 2025

£ | £ |

| Government grants | 7,046 |  | 11 |  |

| CENTRAL BATHROOMS LTD (REGISTERED NUMBER: 02952286) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - 2 ).

5. | OPERATING PROFIT/(LOSS)

| The operating profit (2025 - operating loss) is stated after charging:

| 2026 |  | 2025

£ | £ |

| Depreciation - owned assets | 529 |  | 763 |  |

6. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 April 2025

| and 31 March 2026 | 5,969 |  | 64,749 |  | 5,263 |  | 75,981 |  |

| DEPRECIATION

| At 1 April 2025 | 5,308 |  | 47,810 |  | 5,242 |  | 58,360 |  |

| Charge for year | 99 |  | 4,335 |  | 5 |  | 4,439 |  |

| At 31 March 2026 | 5,407 |  | 52,145 |  | 5,247 |  | 62,799 |  |

| NET BOOK VALUE

| At 31 March 2026 | 562 |  | 12,604 |  | 16 |  | 13,182 |  |

| At 31 March 2025 | 661 |  | 16,939 |  | 21 |  | 17,621 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 41,279 |  |

| DEPRECIATION

| At 1 April 2025 | 26,041 |  |

| Charge for year | 3,910 |  |

| At 31 March 2026 | 29,951 |  |

| NET BOOK VALUE

| At 31 March 2026 | 11,328 |  |

| At 31 March 2025 | 15,238 |  |

| CENTRAL BATHROOMS LTD (REGISTERED NUMBER: 02952286) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 18,367 |  | 6,015 |  |

| Other debtors | 880 |  | 2,154 |  |

19,247 |  | 8,169 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| BBL | 9,167 |  | 9,167 |  |

| Hire purchase contracts | 4,886 |  | 8,920 |  |

| Trade creditors | 30,671 |  | 44,701 |  |

| Social security and other taxes | 2,346 |  | 1,023 |  |

| VAT | 6,883 |  | 4,082 |  |

| Pension creditor | 124 |  | - |  |

| Directors' current accounts | 28,147 |  | 11,936 |  |

| Accrued expenses | 450 |  | 415 |  |

82,674 |  | 80,244 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Barclays loan | - |  | 8,732 |  |

| BB loans - 1-2 years | 10,000 |  | 10,000 |  |

| Hire purchase contracts | 6,882 |  | 6,882 |  |

16,882 |  | 25,614 |  |