Company No: 02213467 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	26,401		31,520
		26,401		31,520
Current assets
Debtors	4	469,071		486,102
Cash at bank and in hand		66,776		142,131
		535,847		628,233
Creditors: amounts falling due within one year	5	( 169,803)		( 232,683)
Net current assets		366,044		395,550
Total assets less current liabilities		392,445		427,070
Creditors: amounts falling due after more than one year	6	( 3,980)		( 14,036)
Net assets		388,465		413,034
Capital and reserves
Called-up share capital	7	2		2
Profit and loss account		388,463		413,032
Total shareholder's funds		388,465		413,034

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Nicola O'Mara Interior Design Limited (registered number: 02213467) were approved and authorised for issue by the Board of Directors on 20 July 2026. They were signed on its behalf by:

N J O'Mara Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Nicola O'Mara Interior Design Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Office equipment	25 % reducing balance
Computer equipment	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Tangible assets

	Plant and machinery		Vehicles		Office equipment		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 September 2024	3,238		40,781		5,059		8,752		57,830
Additions	1,250		0		1,981		270		3,501
At 31 August 2025	4,488		40,781		7,040		9,022		61,331
Accumulated depreciation
At 01 September 2024	712		18,488		3,953		3,157		26,310
Charge for the financial year	892		5,574		716		1,438		8,620
At 31 August 2025	1,604		24,062		4,669		4,595		34,930
Net book value
At 31 August 2025	2,884		16,719		2,371		4,427		26,401
At 31 August 2024	2,526		22,293		1,106		5,595		31,520

4. Debtors

	2025		2024
	£		£
Trade debtors	9,148		24,569
Amounts owed by related parties	46,633		394,400
Other debtors	413,290		67,133
	469,071		486,102

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	10,147		10,108
Trade creditors	8,066		58,679
Taxation and social security	26,041		39,057
Obligations under finance leases and hire purchase contracts	0		3,000
Other creditors	125,549		121,839
	169,803		232,683

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	3,980		14,036

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

8. Related party transactions

Transactions with owners holding a participating interest in the entity

	2025		2024
	£		£
Key management	391,321		0

Interest has been charged on this using HMRC official rates

9. Ultimate controlling party

Parent Company:

Carrek Holdings Ltd

Towngate House, 2-8 Parkstone Road, Poole, Dorset, England, BH15 2PW