Coalville Decorator Centre Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 05263742

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		107,366		107,999

			107,366		107,999
CURRENT ASSETS
Stocks		50,810		53,761
Debtors	6	76,077		63,562
Cash at bank and in hand		41,549		24,958

		168,436		142,281
Creditors: Amounts Falling Due Within One Year	7	(59,394 )		(61,102 )

NET CURRENT ASSETS (LIABILITIES)			109,042		81,179

TOTAL ASSETS LESS CURRENT LIABILITIES			216,408		189,178

PROVISIONS FOR LIABILITIES
Deferred Taxation			(571 )		(730 )

NET ASSETS			215,837		188,448

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			215,737		188,348

SHAREHOLDERS' FUNDS			215,837		188,448

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Coalville Decorator Centre Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr S A Winfield

Director

16 June 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Coalville Decorator Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05263742 . The registered office is 80 Waterworks Road, Coalville, Leicestershire, LE67 4HZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied, net of returns, discounts, valued added tax and other sales taxes.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Goodwill - 33% on cost

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets 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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

Freehold	0% Straight line
Plant & Machinery	15% on reducing balance
Fixtures & Fittings	15% on cost

There is no depreciation charged on freehold property.

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.

2.5. Stocks and Work in Progress

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

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

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Coalville Decorator Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet

date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in

which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been

enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be

recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.7. 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.

2.8. 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.

2.9. 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.

3. Average Number of Employees

Average number of employees during the year was: 4 (2024: 4)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	200,000

As at 31 December 2025	200,000

Amortisation
As at 1 January 2025	200,000

As at 31 December 2025	200,000

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

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Coalville Decorator Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 January 2025	105,083	7,033	10,524	122,640
Additions	-	850	-	850

As at 31 December 2025	105,083	7,883	10,524	123,490

Depreciation
As at 1 January 2025	-	5,889	8,752	14,641
Provided during the period	-	299	1,184	1,483

As at 31 December 2025	-	6,188	9,936	16,124

Net Book Value
As at 31 December 2025	105,083	1,695	588	107,366

As at 1 January 2025	105,083	1,144	1,772	107,999

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	22,617	25,927
Prepayments and accrued income	1,377	1,152
Other debtors	52,083	36,483

	76,077	63,562

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	43,084	46,881
Other creditors	2,338	1,871
Taxation and social security	13,972	12,350

	59,394	61,102

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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Coalville Decorator Centre Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

10. Ultimate Controlling Party

The company's ultimate controlling party is Ashby Decorator Centre Limited.

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