Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08340249 Mr Thomas Skinner Mr Ryan Murray Mrs Angela Fisken iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08340249 2024-12-31 08340249 2025-12-31 08340249 2025-01-01 2025-12-31 08340249 frs-core:CurrentFinancialInstruments 2025-12-31 08340249 frs-core:Non-currentFinancialInstruments 2025-12-31 08340249 frs-core:ComputerEquipment 2025-12-31 08340249 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08340249 frs-core:ComputerEquipment 2024-12-31 08340249 frs-core:FurnitureFittings 2025-12-31 08340249 frs-core:FurnitureFittings 2025-01-01 2025-12-31 08340249 frs-core:FurnitureFittings 2024-12-31 08340249 frs-core:NetGoodwill 2025-12-31 08340249 frs-core:NetGoodwill 2025-01-01 2025-12-31 08340249 frs-core:NetGoodwill 2024-12-31 08340249 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 08340249 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 08340249 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 08340249 frs-core:MotorVehicles 2025-12-31 08340249 frs-core:MotorVehicles 2025-01-01 2025-12-31 08340249 frs-core:MotorVehicles 2024-12-31 08340249 frs-core:ShareCapital 2025-12-31 08340249 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08340249 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08340249 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08340249 frs-bus:SmallEntities 2025-01-01 2025-12-31 08340249 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08340249 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08340249 frs-bus:Director1 2025-01-01 2025-12-31 08340249 frs-bus:Director1 2024-12-31 08340249 frs-bus:Director1 2025-12-31 08340249 frs-bus:Director2 2025-01-01 2025-12-31 08340249 frs-bus:Director2 2024-12-31 08340249 frs-bus:Director2 2025-12-31 08340249 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 08340249 frs-core:CurrentFinancialInstruments 3 2025-12-31 08340249 frs-core:CurrentFinancialInstruments 4 2025-12-31 08340249 frs-core:CurrentFinancialInstruments 6 2025-12-31 08340249 frs-countries:EnglandWales 2025-01-01 2025-12-31 08340249 2023-12-31 08340249 2024-12-31 08340249 2024-01-01 2024-12-31 08340249 frs-core:CurrentFinancialInstruments 2024-12-31 08340249 frs-core:Non-currentFinancialInstruments 2024-12-31 08340249 frs-core:ShareCapital 2024-12-31 08340249 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08340249 frs-core:CurrentFinancialInstruments 3 2024-12-31 08340249 frs-core:CurrentFinancialInstruments 4 2024-12-31 08340249 frs-core:CurrentFinancialInstruments 6 2024-12-31 08340249 frs-core:CurrentFinancialInstruments 8 2024-12-31
Registered number: 08340249
Finest Flooring of Bushey Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Amber Consultancy
11 Ragged Hall Lane
Chiswell Green
St Albans
Herts
AL2 3LB
Finest Flooring of Bushey Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Finest Flooring of Bushey Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08340249

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 12,000 |  | 12,000
Tangible Assets | 5 |  | 735,093 |  | 736,601
|  |  | 747,093 |  | 748,601
CURRENT ASSETS
Stocks | 6 | 15,678 |  | 13,554 |
Debtors | 7 | 158,049 |  | 155,279 |
Cash at bank and in hand |  | (65,846 ) |  | (5,757 ) |
|  | 107,881 |  | 163,076 |
Creditors: Amounts Falling Due Within One Year | 8 | (465,401 ) |  | (529,288 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (357,520 ) |  | (366,212 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 389,573 |  | 382,389
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,235 ) |  | -
NET ASSETS |  |  | 388,338 |  | 382,389
CAPITAL AND RESERVES
Called up share capital | 10 |  | 50 |  | 50
Profit and Loss Account |  |  | 388,288 |  | 382,339
SHAREHOLDERS' FUNDS |  |  | 388,338 |  | 382,389

Page 1
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Finest Flooring of Bushey Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Thomas Skinner Director
13/07/2026

The notes on pages 3 to 6 form part of these financial statements.
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Finest Flooring of Bushey Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Finest Flooring of Bushey Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08340249 . The registered office is 48 High Street, Bushey, Watford, Herts, WD23 3HE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 0
Motor Vehicles | 25%
Fixtures & Fittings | 25%
Computer Equipment | 25%

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
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Finest Flooring of Bushey Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
Sales, marketing and distribution | 2 |  | 2
| 4 |  | 4

4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 12,000
As at 31 December 2025 | 12,000
Net Book Value
As at 31 December 2025 | 12,000
As at 1 January 2025 | 12,000

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 January 2025 | 732,000 | 44,710 | 1,028 | 5,188 | 782,926
Additions | - | - | - | 882 | 882
As at 31 December 2025 | 732,000 | 44,710 | 1,028 | 6,070 | 783,808
Depreciation
As at 1 January 2025 | - | 41,351 | 1,028 | 3,946 | 46,325
Provided during the period | - | 1,859 | - | 531 | 2,390
As at 31 December 2025 | - | 43,210 | 1,028 | 4,477 | 48,715
Net Book Value
As at 31 December 2025 | 732,000 | 1,500 | - | 1,593 | 735,093
As at 1 January 2025 | 732,000 | 3,359 | - | 1,242 | 736,601

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 15,678 |  | 13,554

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Finest Flooring of Bushey Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 39,243 |  | 34,919
CIS Suffered | 1,200 |  | 1,200
Loan to Finest Renovations Ltd | 122,407 |  | 122,407
Net wages | - |  | 21
Directors' loan accounts | - |  | 6,229
| 162,850 |  | 164,776
Due after more than one year
Corporation tax Prior Year | (4,801 ) |  | (9,497 )
| 158,049 |  | 155,279

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 79,314 |  | 85,474
Bank loans and overdrafts | 6,332 |  | -
Corporation tax | 1,417 |  | 43,986
HMRC - Tax Liability Control | 5,274 |  | 1,081
VAT | 16,366 |  | 20,571
Pension Control A/C | - |  | 479
Barclays BTB Loan (2) | 14,167 |  | 14,167
Allica Bank - Mortgage for Shop | 153,158 |  | 178,201
Birmingham Midshires - Mortgage for Flat | 189,192 |  | 174,660
Partnership BB Loan | - |  | 9,469
Accruals and deferred income | - |  | 1,200
Directors' loan accounts | 181 |  | -
| 465,401 |  | 529,288

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 1,235 |  | -

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 50 |  | 50

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Finest Flooring of Bushey Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 January 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 December 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Thomas Skinner | 2,988 | - | 3,153 | - | (165 )
Mr Ryan Murray | 3,241 | - | 3,257 | - | (16 )

The above loan is unsecured, interest free and repayable on demand.
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