The Stratford on Avon Bed Company Limited 09253280 false 2024-12-01 2025-11-30 2025-11-30 The principal activity of the company is furniture retail. Digita Accounts Production Advanced 6.30.9574.0 true 09253280 2024-12-01 2025-11-30 09253280 2025-11-30 09253280 bus:OrdinaryShareClass1 2025-11-30 09253280 core:CurrentFinancialInstruments 2025-11-30 09253280 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 09253280 core:MotorVehicles 2025-11-30 09253280 bus:SmallEntities 2024-12-01 2025-11-30 09253280 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 09253280 bus:FilletedAccounts 2024-12-01 2025-11-30 09253280 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 09253280 bus:RegisteredOffice 2024-12-01 2025-11-30 09253280 bus:CompanySecretary1 2024-12-01 2025-11-30 09253280 bus:Director1 2024-12-01 2025-11-30 09253280 bus:Director2 2024-12-01 2025-11-30 09253280 bus:OrdinaryShareClass1 2024-12-01 2025-11-30 09253280 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 09253280 bus:Agent1 2024-12-01 2025-11-30 09253280 core:Goodwill 2024-12-01 2025-11-30 09253280 core:MotorVehicles 2024-12-01 2025-11-30 09253280 core:Vehicles 2024-12-01 2025-11-30 09253280 countries:EnglandWales 2024-12-01 2025-11-30 09253280 2024-11-30 09253280 core:MotorVehicles 2024-11-30 09253280 2023-12-01 2024-11-30 09253280 2024-11-30 09253280 bus:OrdinaryShareClass1 2024-11-30 09253280 core:CurrentFinancialInstruments 2024-11-30 09253280 core:CurrentFinancialInstruments core:WithinOneYear 2024-11-30 09253280 core:MotorVehicles 2024-11-30 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 09253280

The Stratford on Avon Bed Company Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 November 2025

The Stratford on Avon Bed Company Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 8

The Stratford on Avon Bed Company Limited

Company Information

Directors | Mr G M Smout Mr W G Whitney

Company secretary | Mr G M Smout

Registered office | Unit 3 Maybrook Road Stratford upon Avon Warwickshire CV37 0BT

Accountants | Stratford Accounting Limited 57a Henley Street Stratford upon Avon Warwickshire CV37 6PT

The Stratford on Avon Bed Company Limited

(Registration number: 09253280)
Abridged Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 5 | 7,262 | 9,662
Current assets |  |  |
Stocks | 6 | 67,019 | 66,743
Debtors |  | 22,747 | 9,786
Cash at bank and in hand |  | 435,442 | 477,189
|  | 525,208 | 553,718
Prepayments and accrued income |  | 18,988 | 15,079
Creditors: Amounts falling due within one year |  | (68,769) | (69,136)
Net current assets |  | 475,427 | 499,661
Total assets less current liabilities |  | 482,689 | 509,323
Provisions for liabilities |  | (1,380) | (1,836)
Accruals and deferred income |  | (95,735) | (95,741)
Net assets |  | 385,574 | 411,746
Capital and reserves |  |  |
Called up share capital | 7 | 300 | 300
Retained earnings |  | 385,274 | 411,446
Shareholders' funds |  | 385,574 | 411,746

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 August 2026 and signed on its behalf by:

The Stratford on Avon Bed Company Limited

(Registration number: 09253280)
Abridged Balance Sheet as at 30 November 2025

......................................... Mr G M Smout Director
......................................... Mr W G Whitney Director

The Stratford on Avon Bed Company Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 3 Maybrook Road
Stratford upon Avon
Warwickshire
CV37 0BT

These financial statements were authorised for issue by the Board on 5 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

The Stratford on Avon Bed Company Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost, less estimated residual values of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Vehicle | 20% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

The Stratford on Avon Bed Company Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

Stocks

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition.
Inventories held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventories over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 8 (2024 - 8).

The Stratford on Avon Bed Company Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

4 | Intangible assets

| Total £
Cost or valuation
At 1 December 2024 | 50,000
At 30 November 2025 | 50,000
Amortisation
At 1 December 2024 | 50,000
At 30 November 2025 | 50,000
Carrying amount
At 30 November 2025 | -

5 | Tangible assets

| Motor vehicles £ | Total £
Cost or valuation
At 1 December 2024 | 10,995 | 10,995
At 30 November 2025 | 10,995 | 10,995
Depreciation
At 1 December 2024 | 1,333 | 1,333
Charge for the year | 2,400 | 2,400
At 30 November 2025 | 3,733 | 3,733
Carrying amount
At 30 November 2025 | 7,262 | 7,262
At 30 November 2024 | 9,662 | 9,662

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 67,019 | 66,743

The Stratford on Avon Bed Company Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 November 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 300 | 300 | 300 | 300