Central Bathrooms Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 02952286 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CENTRAL BATHROOMS LTD

Page

Company Information

1

Statement of Income and Retained Earnings

2

Balance Sheet

3

Notes to the Financial Statements

5

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

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

)

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

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.

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

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

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

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

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

Hire purchase contracts

6,882

16,882

25,614