The Student Sofa Company Ltd

The Student Sofa Company Ltd
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £
Current assets
Debtors		10,512
Cash at bank and in hand		(1,154)
		9,358
Creditors: amount falling due within one year		(6,192)
Net current assets		3,166

Total assets less current liabilities		3,166
Net assets		3,166

Capital and reserves
Called up share capital	3	1
Profit and loss account		3,165
Shareholders' funds		3,166

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period 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 accounts.

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 21 June 2026 and were signed on its behalf by:

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Lee Grierson
Director

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Rosemary Grierson
Director

The Student Sofa Company Ltd
Notes to the Abridged Financial Statements
For the Period 26 September 2024 to 30 September 2025

General Information

The Student Sofa Company Ltd is a private company, limited by shares, registered in , registration number 15980843, registration address 12 Sedgley Park Road, Prestwich, Manchester, M25 0AN.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 2.

Share Capital

Allotted, called up and fully paid	2025 £
1 Class A share of £1.00 each	1
	1

Registered Number: 15980843

THE STUDENT SOFA COMPANY LTD

Abridged Accounts

Period of accounts Start date: 26 September 2024 End date: 30 September 2025