1 October 2024 false No description of principal activity Taxfiler 2024.6 SC596206business:PrivateLimitedCompanyLtd2024-10-012025-09-30 SC5962062024-09-30 SC5962062024-10-012025-09-30 SC596206business:AuditExemptWithAccountantsReport2024-10-012025-09-30 SC596206business:FilletedAccounts2024-10-012025-09-30 SC5962062025-09-30 SC596206business:Director12024-10-012025-09-30 SC596206business:Director22024-10-012025-09-30 SC596206business:RegisteredOffice2024-10-012025-09-30 SC5962062024-09-30 SC596206core:WithinOneYear2025-09-30 SC596206core:WithinOneYear2024-09-30 SC596206core:AfterOneYear2025-09-30 SC596206core:AfterOneYear2024-09-30 SC596206core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 SC596206core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC596206core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC596206core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC596206core:PreviouslyStatedAmount2025-09-30 SC596206core:PreviouslyStatedAmount2024-09-30 SC596206business:SmallEntities2024-10-012025-09-30 SC596206countries:Scotland2024-10-012025-09-30 SC596206core:FurnitureFittings2024-10-012025-09-30 SC596206core:FurnitureFittings2024-09-30 SC596206core:FurnitureFittings2025-09-30 SC596206business:OrdinaryShareClass12024-10-012025-09-30 SC596206business:OrdinaryShareClass12023-10-012024-09-30 SC5962062023-10-012024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC596206 (Scotland)
Better Choice Flooring Limited Unaudited accounts for the year ended 30 September 2025
Better Choice Flooring Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Better Choice Flooring Limited Company Information for the year ended 30 September 2025
Directors
Kenneth Madden Craig Douglas
Company Number
SC596206 (Scotland)
Registered Office
Unit 43 Forge Shopping Centre 1221 Gallowgate Glasgow Lanarkshire G31 4EB Scotland
Accountants
Mark Gray Ltd 76 Busby Road Clarkston Glasgow G76 7AU
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Accountants' report to the board of directors on the preparation of the unaudited statutory statements of Better Choice Flooring Limited (The Company) for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 30 September 2025 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the board of directors of the company, as a body, in accordance with the terms of our letter of engagement dated 13 October 2018. Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to the board of directors of the company as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its board of directors as a body for our work or for this report.
It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and financial performance of the company. You consider that the company is exempt from the requirement to have a statutory audit for the year ended 30 September 2025.
We have not been instructed to carry out any assurance service on the financial statements of the company. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Mark Gray Ltd Financial Accountants 76 Busby Road Clarkston Glasgow G76 7AU 13 June 2026
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Better Choice Flooring Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
4,010 
4,497 
Current assets
Inventories
60,000 
60,000 
Debtors
5
10,923 
15,597 
Cash at bank and in hand
9,556 
1,806 
80,479 
77,403 
Creditors: amounts falling due within one year
6
(79,640)
(54,393)
Net current assets
839 
23,010 
Total assets less current liabilities
4,849 
27,507 
Creditors: amounts falling due after more than one year
7
(78,706)
(62,692)
Net liabilities
(73,857)
(35,185)
Capital and reserves
Called up share capital
8
2 
2 
Profit and loss account
(73,859)
(35,187)
Shareholders' funds
(73,857)
(35,185)
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 June 2026 and were signed on its behalf by
Kenneth Madden Director Company Registration No. SC596206
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Better Choice Flooring Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Better Choice Flooring Limited is a private company, limited by shares, registered in Scotland, registration number SC596206. The registered office is Unit 43, Forge Shopping Centre, 1221 Gallowgate, Glasgow, Lanarkshire, G31 4EB, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33.33% on cost thereafter 25% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion. The general supply of stock has become uncertain, due to COVID 19. The company has maintained the level of stock holding, purchasing bulk quantities available. The corporate strategy adopted is aimed at reducing the impact of supply chain issues, by directly increasing stock held, and designed to ensure that the company can continue to trade and fulfil obligations.
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Better Choice Flooring Limited Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2024
6,158 
Additions
850 
At 30 September 2025
7,008 
Depreciation
At 1 October 2024
1,661 
Charge for the year
1,337 
At 30 September 2025
2,998 
Net book value
At 30 September 2025
4,010 
At 30 September 2024
4,497 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,387 
8,061 
Amounts falling due after more than one year
Trade debtors
7,536 
7,536 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
44,258 
25,135 
VAT
2,894 
1,366 
Trade creditors
31,991 
27,780 
Taxes and social security
497 
112 
79,640 
54,393 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
78,706 
62,692 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Average number of employees
During the year the average number of employees was 4 (2024: 2).
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