REGISTERED NUMBER: 04767551 (England and Wales)

Unaudited Financial Statements for the Year Ended 29 July 2025

for

C.d. Carpets Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C M Darwin

REGISTERED OFFICE:

Unit 1 Glasshouse Street

Rotherham

S60 1LD

REGISTERED NUMBER:

04767551 (England and Wales)

ACCOUNTANTS:

Parkins Accountants Ltd

T/A, Parkins, Chartered Accountants

Moor Park House

Bawtry Rd

Wickersley

Rotherham

South Yorkshire

S66 2BL

FIXED ASSETS

Tangible assets

4

73,483

315,592

CURRENT ASSETS

Stocks

2,382

2,205

Debtors

5

471,858

518,678

Cash at bank and in hand

62,809

28,238

537,049

549,121

CREDITORS

Amounts falling due within one year

6

483,956

437,110

NET CURRENT ASSETS

53,093

112,011

TOTAL ASSETS LESS CURRENT LIABILITIES

126,576

427,603

CREDITORS

Amounts falling due after more than one year

7

(29,538

)

(169,139

)

PROVISIONS FOR LIABILITIES

(18,370

)

(27,532

)

NET ASSETS

78,668

230,932

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

78,568

230,832

78,668

230,932

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 July 2026 and were signed by:

C M Darwin - Director

1.	STATUTORY INFORMATION

C.d. Carpets 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.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 30 July 2024

190,801

16,066

77,755

Additions

-

-

-

Disposals

(190,801

)

(14,711

)

(144

)

At 29 July 2025

-

1,355

77,611

DEPRECIATION

At 30 July 2024

-

7,620

55,413

Charge for year

-

254

5,558

Eliminated on disposal

-

(7,283

)

(36

)

At 29 July 2025

-

591

60,935

NET BOOK VALUE

At 29 July 2025

-

764

16,676

At 29 July 2024

190,801

8,446

22,342

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 30 July 2024

219,590

2,039

506,251

Additions

12,208

1,405

13,613

Disposals

(100,513

)

(2,039

)

(308,208

)

At 29 July 2025

131,285

1,405

211,656

DEPRECIATION

At 30 July 2024

126,614

1,012

190,659

Charge for year

25,202

351

31,365

Eliminated on disposal

(75,519

)

(1,013

)

(83,851

)

At 29 July 2025

76,297

350

138,173

NET BOOK VALUE

At 29 July 2025

54,988

1,055

73,483

At 29 July 2024

92,976

1,027

315,592

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

Motor

vehicles

£

COST

At 30 July 2024

128,985

Disposals

(9,700

)

At 29 July 2025

119,285

DEPRECIATION

At 30 July 2024

63,575

Charge for year

16,352

Eliminated on disposal

(6,630

)

At 29 July 2025

73,297

NET BOOK VALUE

At 29 July 2025

45,988

At 29 July 2024

65,410

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

421,184

401,796

Amounts owed by group undertakings

-

100

Other debtors

50,674

116,782

471,858

518,678

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,119

10,119

Hire purchase contracts

20,538

30,836

Trade creditors

225,312

277,747

Amounts owed to group undertakings

129,816

-

Taxation and social security

88,852

56,658

Other creditors

9,319

61,750

483,956

437,110

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,429

15,660

Hire purchase contracts

23,109

40,103

Other creditors

-

113,376

29,538

169,139