Metalfloor UK Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08255239 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

METALFLOOR UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Preston

J Ward

Lord D M Jones

REGISTERED OFFICE:

Abacus House

450 Warrington Road

Culcheth

Warrington

Cheshire

WA3 5QX

REGISTERED NUMBER:

08255239 (England and Wales)

ACCOUNTANTS:

Hunter Healey Limited

Abacus House

450 Warrington Road

Culcheth

Warrington

Cheshire

WA3 5QX

FIXED ASSETS

Tangible assets

4

1,863,441

1,876,401

Investments

5

-

100

1,863,441

1,876,501

CURRENT ASSETS

Stocks

616,846

507,317

Debtors

6

255,702

198,672

Cash at bank

20,996

400,206

893,544

1,106,195

CREDITORS

Amounts falling due within one year

7

701,859

691,236

NET CURRENT ASSETS

191,685

414,959

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,055,126

2,291,460

CREDITORS

Amounts falling due after more than one year

8

(1,161,596

)

(1,241,473

)

PROVISIONS FOR LIABILITIES

(83,701

)

(89,837

)

NET ASSETS

809,829

960,150

CAPITAL AND RESERVES

Called up share capital

111

Share premium

49,984

Revaluation reserve

10

304,601

Retained earnings

455,133

605,454

809,829

960,150

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2nd July 2026 and were signed on its behalf by:

P Preston - Director

1.	STATUTORY INFORMATION

Metalfloor UK Limited 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 as modified by the revaluation of certain assets.

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.

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Freehold property revaluation

The freehold property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to a revaluation reserve inline with an annual impairment review.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

COST OR VALUATION

At 1st November 2024

1,815,000

36,751

86,634

Additions

-

1,855

At 31st October 2025

1,815,000

36,751

88,489

DEPRECIATION

At 1st November 2024

-

25,183

56,160

Charge for year

-

2,893

7,923

At 31st October 2025

-

28,076

64,083

NET BOOK VALUE

At 31st October 2025

1,815,000

8,675

24,406

At 31st October 2024

1,815,000

11,568

30,474

Motor

vehicles

Website

Totals

£

COST OR VALUATION

At 1st November 2024

8,000

31,312

1,977,697

Additions

-

1,855

At 31st October 2025

8,000

31,312

1,979,552

DEPRECIATION

At 1st November 2024

5,469

14,484

101,296

Charge for year

633

3,366

14,815

At 31st October 2025

6,102

17,850

116,111

NET BOOK VALUE

At 31st October 2025

1,898

13,462

1,863,441

At 31st October 2024

2,531

16,828

1,876,401

Cost or valuation at 31st October 2025 is represented by:

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

Valuation in 2022

169,601

-

Valuation in 2023

135,000

-

Cost

1,510,399

36,751

88,489

1,815,000

36,751

88,489

Motor

vehicles

Website

Totals

£

Valuation in 2022

-

169,601

Valuation in 2023

-

135,000

Cost

8,000

31,312

1,674,951

8,000

31,312

1,979,552

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

31.10.25

31.10.24

£

Cost

1,510,399

Value of land in freehold land and buildings

1,510,399

Freehold land and buildings were valued on an open market basis on 31st October 2023 by the directors .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST OR VALUATION

At 1st November 2024

19,000

Reclassification/transfer

(19,000

)

At 31st October 2025

-

DEPRECIATION

At 1st November 2024

12,988

Charge for year

1,503

Reclassification/transfer

(14,491

)

At 31st October 2025

-

NET BOOK VALUE

At 31st October 2025

-

At 31st October 2024

6,012

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st November 2024

100

Disposals

(100

)

At 31st October 2025

-

NET BOOK VALUE

At 31st October 2025

-

At 31st October 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade debtors

217,547

133,138

Other debtors

38,155

65,534

255,702

198,672

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Bank loans and overdrafts

79,385

78,053

Hire purchase contracts

-

2,485

Trade creditors

293,764

312,704

Taxation and social security

221,869

130,003

Other creditors

106,841

167,991

701,859

691,236

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

Bank loans

1,161,596

1,241,473

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

Bank loans

1,237,996

1,317,873

Hire purchase contracts

-

2,485

1,237,996

1,320,358

10.

RESERVES

Revaluation

reserve

£

At 1st November 2024

and 31st October 2025

304,601