IRIS Accounts Production v26.1.10.61 08272654 Board of Directors Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08272654 2024-12-31 08272654 2025-12-31 08272654 2025-01-01 2025-12-31 08272654 2023-12-31 08272654 2024-01-01 2024-12-31 08272654 2024-12-31 08272654 ns15:EnglandWales 2025-01-01 2025-12-31 08272654 ns14:PoundSterling 2025-01-01 2025-12-31 08272654 ns10:Director1 2025-01-01 2025-12-31 08272654 ns10:Director2 2025-01-01 2025-12-31 08272654 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08272654 ns10:SmallEntities 2025-01-01 2025-12-31 08272654 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08272654 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 08272654 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08272654 ns10:FullAccounts 2025-01-01 2025-12-31 08272654 ns10:RegisteredOffice 2025-01-01 2025-12-31 08272654 ns5:CurrentFinancialInstruments 2025-12-31 08272654 ns5:CurrentFinancialInstruments 2024-12-31 08272654 ns5:Non-currentFinancialInstruments 2025-12-31 08272654 ns5:Non-currentFinancialInstruments 2024-12-31 08272654 ns5:ShareCapital 2025-12-31 08272654 ns5:ShareCapital 2024-12-31 08272654 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-12-31 08272654 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-12-31 08272654 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 08272654 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 08272654 ns5:PlantMachinery 2025-01-01 2025-12-31 08272654 ns5:FurnitureFittings 2025-01-01 2025-12-31 08272654 ns5:MotorVehicles 2025-01-01 2025-12-31 08272654 ns5:ComputerEquipment 2025-01-01 2025-12-31 08272654 ns5:PlantMachinery 2024-12-31 08272654 ns5:PlantMachinery 2025-12-31 08272654 ns5:PlantMachinery 2024-12-31 08272654 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-01-01 2025-12-31 08272654 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-12-31 08272654 ns5:CostValuation 2024-12-31 08272654 ns5:AdditionsToInvestments 2025-12-31 08272654 ns5:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 08272654 ns5:CostValuation 2025-12-31 08272654 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 08272654 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 08272654 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-12-31 08272654 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-12-31 08272654 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-12-31 08272654 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-12-31 08272654 ns5:HirePurchaseContracts 2025-12-31 08272654 ns5:HirePurchaseContracts 2024-12-31 08272654 ns5:BetweenOneFiveYears 2025-12-31 08272654 ns5:BetweenOneFiveYears 2024-12-31 08272654 ns5:MoreThanFiveYears 2025-12-31 08272654 ns5:MoreThanFiveYears 2024-12-31 08272654 ns5:AllPeriods 2025-12-31 08272654 ns5:AllPeriods 2024-12-31 08272654 ns5:Secured 2025-12-31 08272654 ns5:Secured 2024-12-31 08272654 ns5:DeferredTaxation 2024-12-31 08272654 ns5:DeferredTaxation 2025-01-01 2025-12-31 08272654 ns5:DeferredTaxation 2025-12-31 08272654 ns5:FurtherSpecificReserve3ComponentTotalEquity 2024-12-31

REGISTERED NUMBER: 08272654 (England and Wales)

CARPET & SLUMBER MILL LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

CARPET & SLUMBER MILL LIMITED (REGISTERED NUMBER: 08272654)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

CARPET & SLUMBER MILL LIMITED

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTORS: | G A Toomes

| K B Gillespie

| REGISTERED OFFICE: | 637 Bradford Road

| Brighouse

| West Yorkshire

| HD6 4DY

| REGISTERED NUMBER: | 08272654 (England and Wales)

| ACCOUNTANTS: | SMH Sheards

| Vernon House

| 40 New North Road

| Huddersfield

| West Yorkshire

| HD1 5LS

CARPET & SLUMBER MILL LIMITED (REGISTERED NUMBER: 08272654)

BALANCE SHEET

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 121,487 |  | 104,202 |  |

Investments | 5 | 41,374 |  | 46,710 |  |

162,861 |  | 150,912 |  |

CURRENT ASSETS

Stocks | 62,926 |  | 101,934 |  |

Debtors | 6 | 115,742 |  | 2,668 |  |

Cash at bank and in hand | 143,175 |  | 58,017 |  |

321,843 |  | 162,619 |  |

CREDITORS

Amounts falling due within one year | 7 | (271,056 | ) | (194,494 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 50,787 |  | (31,875 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 213,648 |  | 119,037 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (24,961 | ) | (4,409 | ) |

PROVISIONS FOR LIABILITIES | 11 | (34,656 | ) | (30,655 | ) |

NET ASSETS | 154,031 |  | 83,973 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Fair value reserve | 12 | 15,205 |  | 27,083 |  |

Retained earnings | 138,824 |  | 56,888 |  |

SHAREHOLDERS' FUNDS | 154,031 |  | 83,973 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

CARPET & SLUMBER MILL LIMITED (REGISTERED NUMBER: 08272654)

BALANCE SHEET - continued

31 December 2025

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 Board of Directors and authorised for issue on 3 August 2026 and were signed on its behalf by:

G A Toomes - Director

K B Gillespie - Director

CARPET & SLUMBER MILL LIMITED (REGISTERED NUMBER: 08272654)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Carpet & Slumber Mill 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is represented by the invoiced sales of products and/or services, excluding VAT, which are recognised when the products and/or services are provided.

| 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 | - | 20% on cost

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

| Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss.

| Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

| Basic financial liabilities, including trade creditors, bank loans, finance leases and accruals, are initially recognised at transaction price.

| Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

CARPET & SLUMBER MILL LIMITED (REGISTERED NUMBER: 08272654)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Investments

| Investments are initially recorded at transaction price, and at each year end they are valued at their fair value as represented by market value, through the income statement.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 17 (2024 - 20 ) .

CARPET & SLUMBER MILL LIMITED (REGISTERED NUMBER: 08272654)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 272,894 |  |

| Additions | 37,929 |  |

| Disposals | (2,500 | ) |

| At 31 December 2025 | 308,323 |  |

| DEPRECIATION

| At 1 January 2025 | 168,692 |  |

| Charge for year | 20,149 |  |

| Eliminated on disposal | (2,005 | ) |

| At 31 December 2025 | 186,836 |  |

| NET BOOK VALUE

| At 31 December 2025 | 121,487 |  |

| At 31 December 2024 | 104,202 |  |

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

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 35,745 |  |

| At 31 December 2025 | 35,745 |  |

| DEPRECIATION

| Charge for year | 343 |  |

| At 31 December 2025 | 343 |  |

| NET BOOK VALUE

| At 31 December 2025 | 35,402 |  |

CARPET & SLUMBER MILL LIMITED (REGISTERED NUMBER: 08272654)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 January 2025 | 46,710 |  |

| Additions | 9,499 |  |

| Revaluations | (14,835 | ) |

| At 31 December 2025 | 41,374 |  |

| NET BOOK VALUE

| At 31 December 2025 | 41,374 |  |

| At 31 December 2024 | 46,710 |  |

| Cost or valuation at 31 December 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2025 | 41,374 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 110,999 |  | 249 |  |

| Other debtors | 4,743 |  | 2,419 |  |

115,742 |  | 2,668 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 4,409 |  | 10,397 |  |

| Hire purchase contracts (see note 9) | 7,049 |  | - |  |

| Trade creditors | 82,190 |  | 94,185 |  |

| Taxation and social security | 72,479 |  | 39,436 |  |

| Other creditors | 104,929 |  | 50,476 |  |

271,056 |  | 194,494 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 4,409 |  |

| Hire purchase contracts (see note 9) | 24,961 |  | - |  |

24,961 |  | 4,409 |  |

CARPET & SLUMBER MILL LIMITED (REGISTERED NUMBER: 08272654)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 7,049 |  | - |  |

| Between one and five years | 24,961 |  | - |  |

32,010 |  | - |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Between one and five years | - |  | 97,375 |  |

| In more than five years | 256,250 |  | 281,250 |  |

256,250 |  | 378,625 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 4,409 |  | 14,806 |  |

| Hire purchase contracts | 32,010 |  | - |  |

36,419 |  | 14,806 |  |

| The bank loan is secured by a guarantee from the Directors.

| BBLS loans are secured under government backed initiatives.

| Hire purchase liabilities are secured over the asset to which the agreement relates.

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 34,656 |  | 30,655 |  |

CARPET & SLUMBER MILL LIMITED (REGISTERED NUMBER: 08272654)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

11. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 30,655 |  |

| Charge to Income Statement during year | 4,001 |  |

| Balance at 31 December 2025 | 34,656 |  |

12. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 January 2025 | 27,083 |  |

| Revaluation in year | (14,836 | ) |

| Deferred tax adjustment | 2,958 |  |

| At 31 December 2025 | 15,205 |  |

13. | RELATED PARTY DISCLOSURES

| Creditors includes loans due to directors totalling £49,803 (2024: £42,928). The loans are interest free and payable when funds permit.