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Registered number: 05101552
Horizon Tile and Bathroom Centre Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2025
Horizon Tile and Bathroom Centre Limited
Contents
Contents

| Page
--- | ---
Abridged Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—5

Page 1
Horizon Tile and Bathroom Centre Limited
Abridged Balance Sheet
As At 31 December 2025
Abridged Balance Sheet
Registered number: 05101552

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 62,872 |  | 60,759
|  |  | 62,872 |  | 60,759
CURRENT ASSETS
Stocks |  | 160,396 |  | 168,618 |
Debtors |  | 110,083 |  | 106,776 |
Cash at bank and in hand |  | 41,622 |  | 12,612 |
|  | 312,101 |  | 288,006 |
Creditors: Amounts Falling Due Within One Year |  | (317,720 ) |  | (411,742 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (5,619 ) |  | (123,736 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 57,253 |  | (62,977 )
Creditors: Amounts Falling Due After More Than One Year |  |  | - |  | (10,000 )
NET ASSETS/(LIABILITIES) |  |  | 57,253 |  | (72,977 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 104 |  | 104
Profit and Loss Account |  |  | 57,149 |  | (73,081 )
SHAREHOLDERS' FUNDS |  |  | 57,253 |  | (72,977)

Page 1
Page 2
Horizon Tile and Bathroom Centre Limited
Abridged Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

P Lister Director
06/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Horizon Tile and Bathroom Centre Limited
Notes to the Abridged Financial Statements
For The Year Ended 31 December 2025
Notes to the Abridged Financial Statements
1. General Information
Horizon Tile and Bathroom Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05101552 . The registered office is Unit 2 Snape Road, Clay Flatts Trading Estate, Workington, Cumbria, CA14 2TQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 20 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 2% Straight line
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 15% Reducing balance

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Horizon Tile and Bathroom Centre Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax is recognised in the profit or loss for the year, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
4. Intangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2025 | 300,000
As at 31 December 2025 | 300,000
Amortisation
As at 1 January 2025 | 300,000
As at 31 December 2025 | 300,000
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 January 2025 | 173,680
Additions | 8,444
Disposals | (3,185 )
As at 31 December 2025 | 178,939
Depreciation
As at 1 January 2025 | 112,921
Provided during the period | 5,184
Disposals | (2,038 )
As at 31 December 2025 | 116,067
Net Book Value
As at 31 December 2025 | 62,872
As at 1 January 2025 | 60,759

Page 4
Page 5
Horizon Tile and Bathroom Centre Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 31 December 2025
6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 104 |  | 104

Page 5