ACCOUNTS - Final Accounts

Analysis of the maturity of loans is given below:

Registered number: 08275871

BATHROOM & TILE CENTRE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

BATHROOM & TILE CENTRE LIMITED

REGISTERED NUMBER: 08275871

BALANCE SHEET

AS AT 31 OCTOBER 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		2,789		4,267
Current assets
Debtors: amounts falling due within one year	5	183,528		88,931
Cash at bank and in hand		714		821
		184,242		89,752
Creditors: amounts falling due within one year	6	(187,638)		(186,502)
Net current liabilities			(3,396)		(96,750)
Total assets less current liabilities			(607)		(92,483)
Creditors: amounts falling due after more than one year	7		-		(8,058)
Net liabilities			(607)		(100,541)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(707)	(100,641)
	(607)	(100,541)

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BATHROOM & TILE CENTRE LIMITED

REGISTERED NUMBER: 08275871

BALANCE SHEET (CONTINUED)

AS AT 31 OCTOBER 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 July 2026.

................................................

M Yurtseven

Director

The notes on pages 3 to 7 form part of these financial statements.

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BATHROOM & TILE CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1.	General information

Bathroom & Tile Centre Limited ("the Company") is a private Company limited by shares, incorporated in England and Wales. Its registration number is 08275871. Its registered office is 480-482 Ley Street, Ilford, IG2 7BZ.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The accounts have been prepared on a going concern basis.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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BATHROOM & TILE CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.4

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of income and retained earnings on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.5

Finance costs

Finance costs are charged to the Statement of income and retained earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6

Taxation

Tax is recognised in the Statement of income and retained earnings, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis..

Depreciation is provided on the following annual bases:

				Equipment	-	25%	reducing balance
				Fixtures and fittings	-	25%	reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.8

Debtors

Short term debtors are measured at transaction price, less any impairment.

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BATHROOM & TILE CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

2.Accounting policies (continued)

2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.10

Creditors

Short term creditors are measured at the transaction price.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

4.	Tangible fixed assets

	Equipment	Fixtures and fittings	Total
	£	£	£
Cost or valuation
At 1 November 2024	19,606	60,783	80,389
At 31 October 2025	19,606	60,783	80,389
Depreciation
At 1 November 2024	19,025	57,097	76,122
Charge for the year on owned assets	1,079	399	1,478
At 31 October 2025	20,104	57,496	77,600
Net book value
At 31 October 2025	(498)	3,287	2,789
At 31 October 2024	581	3,686	4,267

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BATHROOM & TILE CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Debtors

					2025	2024
					£	£


Amounts owed by connected entities	182,017	88,167
Other debtors	1,511	764
	183,528	88,931

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	7,500	10,000
Trade creditors	49,209	48,621
Corporation tax	2,848	-
Other creditors	123,881	123,881
Accruals	4,200	4,000
	187,638	186,502

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

	Bank loans	-	8,058

Amounts falling due within one year
Bank loans	7,500	10,000
Amounts falling due 1-2 years
Bank loans	-	8,058

	7,500	18,058

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BATHROOM & TILE CENTRE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

9.	Related party transactions
	Included within other creditors are amounts totalling £108,288 (2024 - £108,288) owed to the director.

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