Registration number: 07442238

Tiles Direct (Yorkshire) Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3 to 4
Notes to the Unaudited Financial Statements	5 to 9

Tiles Direct (Yorkshire) Limited

Company Information

Directors

Mrs P Hodgson Mr R C Hodgson

Registered office

Ground Floor, Seneca House Links Point, Amy Johnson Way Blackpool Lancashire England FY4 2FF

Accountants

Xeinadin Blackpool Limited Ground Floor, Seneca House Links Point, Amy Johnson Way Blackpool Lancashire FY4 2FF

Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Tiles Direct (Yorkshire) Limited
for the Year Ended 30 April 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tiles Direct (Yorkshire) Limited for the year ended 30 April 2026 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a firm regulated by the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Tiles Direct (Yorkshire) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Tiles Direct (Yorkshire) Limited and state those matters that we have agreed to state to the Board of Directors of Tiles Direct (Yorkshire) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tiles Direct (Yorkshire) Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Tiles Direct (Yorkshire) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Tiles Direct (Yorkshire) Limited. You consider that Tiles Direct (Yorkshire) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Tiles Direct (Yorkshire) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Xeinadin Blackpool Limited
Ground Floor, Seneca House
Links Point, Amy Johnson Way
Blackpool
Lancashire
FY4 2FF

20 August 2026

Tiles Direct (Yorkshire) Limited

(Registration number: 07442238)
Balance Sheet as at 30 April 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	4,685	6,247
Current assets
Stocks	5	7,688	6,500
Debtors	6	12,535	19,044
Cash at bank and in hand		28,426	23,101
		48,649	48,645
Creditors: Amounts falling due within one year	7	(22,373)	(22,427)
Net current assets		26,276	26,218
Total assets less current liabilities		30,961	32,465
Creditors: Amounts falling due after more than one year	7	-	(2,027)
Provisions for liabilities		(1,186)	(1,186)
Net assets		29,775	29,252
Capital and reserves
Called up share capital	8	10,000	10,000
Retained earnings		19,775	19,252
Shareholders' funds		29,775	29,252

For the financial year ending 30 April 2026 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.

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 20 August 2026 and signed on its behalf by:
 

Tiles Direct (Yorkshire) Limited

(Registration number: 07442238)
Balance Sheet as at 30 April 2026

......................................... Mrs P Hodgson Director

......................................... Mr R C Hodgson Director

Tiles Direct (Yorkshire) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

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:
Ground Floor, Seneca House
Links Point, Amy Johnson Way
Blackpool
Lancashire
FY4 2FF
England

The principal place of business is:
Units 3B, 3C and 3D
Rawcliffe Road Industrial Estate
Goole
East Yorkshire
DN14 6XL
England

These financial statements were authorised for issue by the Board on 20 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 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 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.

Tiles Direct (Yorkshire) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Tax

The tax expense for the period comprises current 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.

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 of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture and fittings	20% straight line

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.

Tiles Direct (Yorkshire) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress 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. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

Tiles Direct (Yorkshire) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 3).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 May 2025	3,715	19,742	23,457
At 30 April 2026	3,715	19,742	23,457
Depreciation
At 1 May 2025	3,715	13,495	17,210
Charge for the year	-	1,562	1,562
At 30 April 2026	3,715	15,057	18,772
Carrying amount
At 30 April 2026	-	4,685	4,685
At 30 April 2025	-	6,247	6,247

5

Stocks

	2026 £	2025 £
Other inventories	7,688	6,500

6

Debtors

Current	Note	2026 £	2025 £
Amounts owed by related parties		12,500	19,000
Prepayments		35	44
		12,535	19,044

Tiles Direct (Yorkshire) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings		1,769	10,204
Trade creditors		7,246	2,304
Taxation and social security		6,553	4,286
Accruals and deferred income		5,985	5,427
Other creditors		820	206
		22,373	22,427

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary share capital of £1 each	10,000	10,000	10,000	10,000

9	Parent and ultimate parent undertaking

The company's immediate parent is Bathrooms Direct Goole Ltd, incorporated in England and Wales.