Company registration number SC283339 (Scotland)
BATHROOMS CONTINENTAL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
TC Group
Business Advisors & Accountants
180 St Vincent Street
Glasgow
G2 5SG
BATHROOMS CONTINENTAL LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
BATHROOMS CONTINENTAL LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
5
46,974
62,773
Current assets
Stocks
156,598
234,414
Debtors
6
17,385
11,277
Cash at bank and in hand
-
0
19,748
173,983
265,439
Creditors: amounts falling due within one year
7
(132,199)
(172,429)
Net current assets
41,784
93,010
Total assets less current liabilities
88,758
155,783
Creditors: amounts falling due after more than one year
8
(8,313)
(26,665)
Net assets
80,445
129,118
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
80,345
129,018
Total equity
80,445
129,118

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 13 July 2026
Mr R Bennett
Director
Company registration number SC283339 (Scotland)
BATHROOMS CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Bathrooms Continental Limited is a private company limited by shares incorporated in Scotland. The registered office is 411 Hillington Road, Hillington Industrial Estate, Glasgow, G52 4BL.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

BATHROOMS CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
20% Straight line
Plant and equipment
25% Reducing balance
Fixtures and fittings
25% Reducing balance
Computers
33.33% Reducing balance
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks 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 stocks to their present location and condition.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

BATHROOMS CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

BATHROOMS CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 5 -
1.12
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
11
12
4
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025 and 31 March 2026
150,000
Amortisation and impairment
At 1 April 2025 and 31 March 2026
150,000
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
-
0
BATHROOMS CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
5
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 April 2025
41,750
54,622
155,576
13,739
41,054
306,741
Additions
-
0
-
0
637
-
0
-
0
637
Disposals
-
0
-
0
-
0
(749)
-
0
(749)
At 31 March 2026
41,750
54,622
156,213
12,990
41,054
306,629
Depreciation and impairment
At 1 April 2025
41,750
42,166
115,583
10,722
33,747
243,968
Depreciation charged in the year
-
0
3,114
10,157
1,338
1,827
16,436
Eliminated in respect of disposals
-
0
-
0
-
0
(749)
-
0
(749)
At 31 March 2026
41,750
45,280
125,740
11,311
35,574
259,655
Carrying amount
At 31 March 2026
-
0
9,342
30,473
1,679
5,480
46,974
At 31 March 2025
-
0
12,456
39,993
3,017
7,307
62,773
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Corporation tax recoverable
9,302
-
0
Other debtors
8,083
11,277
17,385
11,277
7
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
31,331
20,000
Trade creditors
38,413
60,633
Corporation tax
-
0
14,385
Other taxation and social security
45,327
41,112
Other creditors
17,128
36,299
132,199
172,429
BATHROOMS CONTINENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
-
0
18,333
Other creditors
8,313
8,332
8,313
26,665
9
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Total commitments
3,800
3,800
10
Directors' transactions

Included within other creditors is a loan due to the director of £6,619 (2025: £3,250). Th is is a non-interest bearing loan and there are no fixed repayment terms.

2026-03-31 2025-04-01 false false false 13 July 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Roy Bennett SC283339 2025-04-01 2026-03-31 SC283339 2026-03-31 SC283339 2025-03-31 SC283339 core:LandBuildings 2026-03-31 SC283339 core:PlantMachinery 2026-03-31 SC283339 core:FurnitureFittings 2026-03-31 SC283339 core:ComputerEquipment 2026-03-31 SC283339 core:MotorVehicles 2026-03-31 SC283339 core:LandBuildings 2025-03-31 SC283339 core:PlantMachinery 2025-03-31 SC283339 core:FurnitureFittings 2025-03-31 SC283339 core:ComputerEquipment 2025-03-31 SC283339 core:MotorVehicles 2025-03-31 SC283339 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 SC283339 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 SC283339 core:Non-currentFinancialInstruments core:AfterOneYear 2026-03-31 SC283339 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 SC283339 core:CurrentFinancialInstruments core:AfterOneYear 2026-03-31 SC283339 core:CurrentFinancialInstruments core:AfterOneYear 2025-03-31 SC283339 core:ShareCapital 2026-03-31 SC283339 core:ShareCapital 2025-03-31 SC283339 core:RetainedEarningsAccumulatedLosses 2026-03-31 SC283339 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC283339 bus:Director1 2025-04-01 2026-03-31 SC283339 core:Goodwill 2025-04-01 2026-03-31 SC283339 core:LandBuildings core:LongLeaseholdAssets 2025-04-01 2026-03-31 SC283339 core:PlantMachinery 2025-04-01 2026-03-31 SC283339 core:FurnitureFittings 2025-04-01 2026-03-31 SC283339 core:ComputerEquipment 2025-04-01 2026-03-31 SC283339 core:MotorVehicles 2025-04-01 2026-03-31 SC283339 2024-04-01 2025-03-31 SC283339 core:NetGoodwill 2025-03-31 SC283339 core:NetGoodwill 2026-03-31 SC283339 core:NetGoodwill 2025-03-31 SC283339 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-03-31 SC283339 core:PlantMachinery 2025-03-31 SC283339 core:FurnitureFittings 2025-03-31 SC283339 core:ComputerEquipment 2025-03-31 SC283339 core:MotorVehicles 2025-03-31 SC283339 2025-03-31 SC283339 core:LandBuildings core:LeasedAssetsHeldAsLessee 2026-03-31 SC283339 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-04-01 2026-03-31 SC283339 core:CurrentFinancialInstruments 2026-03-31 SC283339 core:CurrentFinancialInstruments 2025-03-31 SC283339 core:Non-currentFinancialInstruments 2026-03-31 SC283339 core:Non-currentFinancialInstruments 2025-03-31 SC283339 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC283339 bus:FRS102 2025-04-01 2026-03-31 SC283339 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC283339 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC283339 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP