TILESANDSTONEDIRECT Limited

TILESANDSTONEDIRECT Limited
Contents Page
For the year ended 31 October 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

TILESANDSTONEDIRECT Limited Accountants' Report For the year ended 31 October 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts TILESANDSTONEDIRECT Limited for the year ended 31 October 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TILESANDSTONEDIRECT Limited for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of TILESANDSTONEDIRECT Limited , as a body, in accordance with the terms of our engagement letter dated 09 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of TILESANDSTONEDIRECT Limited and state those matters that we have agreed to state to the Board of Directors of TILESANDSTONEDIRECT Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TILESANDSTONEDIRECT Limited and its Board of Directors as a body for our work or for this report It is your duty to ensure that TILESANDSTONEDIRECT Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit TILESANDSTONEDIRECT Limited. You consider that TILESANDSTONEDIRECT Limited is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of TILESANDSTONEDIRECT Limited. 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 accounts. .................................................... Rivington Accounts Ltd Bank House 6-8 Church Street Adlington Lancashire PR7 4EX 09 July 2026 1

TILESANDSTONEDIRECT Limited
Accountants' Report
For the year ended 31 October 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts TILESANDSTONEDIRECT Limited for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of TILESANDSTONEDIRECT Limited for the year ended 31 October 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of TILESANDSTONEDIRECT Limited , as a body, in accordance with the terms of our engagement letter dated 09 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of TILESANDSTONEDIRECT Limited and state those matters that we have agreed to state to the Board of Directors of TILESANDSTONEDIRECT Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than TILESANDSTONEDIRECT Limited and its Board of Directors as a body for our work or for this report
It is your duty to ensure that TILESANDSTONEDIRECT Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit TILESANDSTONEDIRECT Limited. You consider that TILESANDSTONEDIRECT Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of TILESANDSTONEDIRECT Limited. 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 accounts.

....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
09 July 2026

1

TILESANDSTONEDIRECT Limited
Statement of Financial Position
As at 31 October 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	18,326	0
Tangible fixed assets	4	70,422	7,238
		88,748	7,238
Current assets
Stocks		25,000	20,000
Debtors		15,318	161,865
Cash at bank and in hand		670,730	325,306
		711,048	507,171
Creditors: amount falling due within one year		(264,059)	(33,410)
Net current assets		446,989	473,761

Total assets less current liabilities		535,737	480,999
Provisions for liabilities		(16,854)	(1,852)
Net assets		518,883	479,147

Capital and reserves
Called up share capital	5	12	12
Profit and loss account		518,871	479,135
Shareholders' funds		518,883	479,147

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

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 director on 09 July 2026 and were signed by:

-------------------------------
Dhanasagren Naidoo
Director

2

TILESANDSTONEDIRECT Limited
Notes to the Abridged Financial Statements
For the year ended 31 October 2025

General Information

TILESANDSTONEDIRECT Limited is a private company, limited by shares, registered in England and Wales, registration number 08064962, registration address Unit 2 Cuton Hall Lane, Springfield Trading Estate, Chelmsford, Essex, CM2 6PB.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

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

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

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
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.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment	25% Reducing Balance
Fixtures and Fittings	25 Reducing Balance
Motor Vehicles	25% Reducing Balance
Plant and Machinery	25% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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 year was 7 (2024 : 6).

3.

Intangible fixed assets

Cost	Goodwill	Other	Total
	£	£	£
At 01 November 2024	140,000	-	140,000
Additions	10,780	10,780	21,560
Disposals	-	-	-
At 31 October 2025	150,780	10,780	161,560
Amortisation
At 01 November 2024	140,000	-	140,000
Charge for year	1,078	2,156	3,234
On disposals	-	-	-
At 31 October 2025	141,078	2,156	143,234
Net book values
At 31 October 2025	9,702	8,624	18,326
At 31 October 2024	-	-	-

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 November 2024	3,001	8,855	6,627	13,377	31,860
Additions	36,820	-	49,840	-	86,660
Disposals	-	-	-	-	-
At 31 October 2025	39,821	8,855	56,467	13,377	118,520
Depreciation
At 01 November 2024	2,906	7,673	1,752	12,291	24,622
Charge for year	9,229	296	13,679	272	23,476
On disposals	-	-	-	-	-
At 31 October 2025	12,135	7,969	15,431	12,563	48,098
Net book values
Closing balance as at 31 October 2025	27,686	886	41,036	814	70,422
Opening balance as at 01 November 2024	95	1,182	4,875	1,086	7,238

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
12 Ordinary shares of £1.00 each	12		12
	12		12

3


Registered Number: 08064962
England and Wales
TILESANDSTONEDIRECT LIMITED

Abridged Accounts

Period of accounts Start date: 01 November 2024 End date: 31 October 2025