REGISTERED NUMBER: 07396804 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

2B Bathrooms Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K J Marcer

M J Marcer

REGISTERED OFFICE:

Lennox House

3 Pierrepont Street

Bath

Somerset

BA1 1LB

REGISTERED NUMBER:

07396804 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

129,088

133,085

129,088

133,085

CURRENT ASSETS

Stocks

40,010

62,010

Debtors

6

413,275

390,198

Cash at bank and in hand

16,027

43,885

469,312

496,093

CREDITORS

Amounts falling due within one year

7

296,462

454,360

NET CURRENT ASSETS

172,850

41,733

TOTAL ASSETS LESS CURRENT LIABILITIES

301,938

174,818

CREDITORS

Amounts falling due after more than one year

8

(103,370

)

(5,833

)

PROVISIONS FOR LIABILITIES

(31,361

)

(32,160

)

NET ASSETS

167,207

136,825

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

64,950

67,911

Retained earnings

102,157

68,814

167,207

136,825

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 July 2026 and were signed on its behalf by:

Mrs K J Marcer - Director

1.	STATUTORY INFORMATION

2B Bathrooms 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.

Fixtures and fittings

-

15% on straight line basis

Office equipment

-

25% on straight line basis

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 Statement of Income and Retained Earnings, 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

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 4 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Franchise

fee

£

COST

At 1 November 2024

and 31 October 2025

40,000

AMORTISATION

At 1 November 2024

and 31 October 2025

40,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Office

Displays

fittings

equipment

Totals

£

£

£

£

COST

At 1 November 2024

130,347

60,141

21,000

211,488

Additions

3,252

7,546

753

11,551

At 31 October 2025

133,599

67,687

21,753

223,039

DEPRECIATION

At 1 November 2024

-

59,453

18,950

78,403

Charge for year

13,374

770

1,404

15,548

At 31 October 2025

13,374

60,223

20,354

93,951

NET BOOK VALUE

At 31 October 2025

120,225

7,464

1,399

129,088

At 31 October 2024

130,347

688

2,050

133,085

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

29,054

17,741

Intercompany loan

134,719

110,214

Rent deposit

7,500

7,500

Other debtors

21,356

19,231

Directors' current accounts

215,646

209,350

Prepayments and accrued income

5,000

26,162

413,275

390,198

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

51,967

10,000

Payments on account

41,449

267,236

Trade creditors

68,317

45,828

Tax

92,195

74,253

PAYE and social security

3,624

3,578

VAT

27,643

46,605

Pensions creditor

384

635

Credit card

6,762

-

Accruals and deferred income

4,121

6,225

296,462

454,360

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

46,134

5,833

Bank loans - 2-5 years

57,236

-

103,370

5,833

9.

RESERVES

Revaluation

reserve

£

At 1 November 2024

67,911

Transfer between reserves

(2,961

)

At 31 October 2025

64,950

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

2025

2024

£

£

Mrs K J Marcer

Balance outstanding at start of year

104,675

99,574

Amounts advanced

62,387

79,339

Amounts repaid

(59,238

)

(74,238

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

107,824

104,675

M J Marcer

Balance outstanding at start of year

104,676

99,574

Amounts advanced

62,387

79,340

Amounts repaid

(59,239

)

(74,238

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

107,824

104,676