Company registration number 04751544 (England and Wales)
THE CARPET GALLERY WESTBOURNE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
THE CARPET GALLERY WESTBOURNE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
THE CARPET GALLERY WESTBOURNE LIMITED
BALANCE SHEET
AS AT 30 APRIL 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
397,990
399,769
Current assets
Stocks
6,172
6,422
Debtors
5
3,850
5,141
Cash at bank and in hand
1,622
27,916
11,644
39,479
Creditors: amounts falling due within one year
6
(50,206)
(79,661)
Net current liabilities
(38,562)
(40,182)
Total assets less current liabilities
359,428
359,587
Provisions for liabilities
(61,446)
(61,891)
Net assets
297,982
297,696
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
297,882
297,596
Total equity
297,982
297,696

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year 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 financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 July 2026 and are signed on its behalf by:
Mrs K L Baker
Director
Company registration number 04751544 (England and Wales)
THE CARPET GALLERY WESTBOURNE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 2 -
1
Accounting policies
Company information

The Carpet Gallery Westbourne Limited is a private company limited by shares incorporated in England and Wales. The registered office is 49 Poole Road, Westbourne, Bournemouth, England, BH4 9BA.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover represents amounts received for the supply and fitting of carpets net of VAT.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
not provided for
Plant and equipment
15% on reducing balance
Fixtures and fittings
15% on reducing balance
Motor vehicles
25% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

Stock is measured at cost.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

THE CARPET GALLERY WESTBOURNE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
4
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 May 2025 and 30 April 2026
391,226
7,232
22,437
48,505
469,400
Depreciation and impairment
At 1 May 2025
-
0
6,515
19,559
43,557
69,631
Depreciation charged in the year
-
0
108
433
1,238
1,779
At 30 April 2026
-
0
6,623
19,992
44,795
71,410
THE CARPET GALLERY WESTBOURNE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
4
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
(Continued)
- 4 -
Carrying amount
At 30 April 2026
391,226
609
2,445
3,710
397,990
At 30 April 2025
391,226
717
2,878
4,948
399,769
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
1,315
2,659
Other debtors
2,535
2,482
3,850
5,141
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
7,660
12,726
Corporation tax
7,845
21,531
Other taxation and social security
4,438
9,625
Other creditors
30,263
35,779
50,206
79,661
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