REGISTERED NUMBER: 06899454 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BEST4FLOORING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P Humphries

REGISTERED OFFICE:

26 Berrycroft Lane

Romiley

Stockport

Cheshire

SK6 3AU

REGISTERED NUMBER:

06899454 (England and Wales)

ACCOUNTANTS:

Anthony Wych & Co

26 Berrycroft Lane

Romiley

Stockport

Cheshire

SK6 3AU

FIXED ASSETS

Intangible assets

4

74,371

28,830

Tangible assets

5

168,619

177,979

242,990

206,809

CURRENT ASSETS

Stocks

509,555

505,212

Debtors

6

48,863

56,054

Cash at bank

113,971

169,145

672,389

730,411

CREDITORS

Amounts falling due within one year

7

355,599

422,257

NET CURRENT ASSETS

316,790

308,154

TOTAL ASSETS LESS CURRENT LIABILITIES

559,780

514,963

CREDITORS

Amounts falling due after more than one year

8

(82,533

)

(102,863

)

PROVISIONS FOR LIABILITIES

(57,405

)

(49,055

)

NET ASSETS

419,842

363,045

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

419,840

363,043

SHAREHOLDERS' FUNDS

419,842

363,045

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 21 July 2026 and were signed by:

Mr P Humphries - Director

1.	STATUTORY INFORMATION

Best4Flooring 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 April 2025

90,156

Additions

62,154

At 31 March 2026

152,310

AMORTISATION

At 1 April 2025

61,326

Amortisation for year

16,613

At 31 March 2026

77,939

NET BOOK VALUE

At 31 March 2026

74,371

At 31 March 2025

28,830

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

210,508

224,456

22,501

457,465

Additions

-

-

8,859

8,859

At 31 March 2026

210,508

224,456

31,360

466,324

DEPRECIATION

At 1 April 2025

181,286

76,245

21,955

279,486

Charge for year

7,211

9,562

1,446

18,219

At 31 March 2026

188,497

85,807

23,401

297,705

NET BOOK VALUE

At 31 March 2026

22,011

138,649

7,959

168,619

At 31 March 2025

29,222

148,211

546

177,979

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,777

1,777

Other debtors

1,032

-

Directors' current accounts

1,836

9,874

Prepayments

44,218

44,403

48,863

56,054

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

40,266

10,000

Hire purchase contracts

22,195

22,195

Trade creditors

195,642

341,146

Corporation tax

22,642

-

Social security and other taxes

7,035

5,596

VAT

62,483

36,446

Other creditors

2,319

3,857

Accruals and deferred income

3,017

3,017

355,599

422,257

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

7,562

5,697

Hire purchase contracts

74,971

97,166

82,533

102,863