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Company No: 14842706 (England and Wales)

# ARCHWAY INTERIORS (UK) LTD

### Unaudited Financial Statements
For the financial year ended 31 May 2026
Pages for filing with the registrar

ARCHWAY INTERIORS (UK) LTD

## Unaudited Financial Statements

For the financial year ended 31 May 2026

Contents

ARCHWAY INTERIORS (UK) LTD

## BALANCE SHEET

As at 31 May 2026
ARCHWAY INTERIORS (UK) LTD

## BALANCE SHEET (continued)

As at 31 May 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 193,556 |  | 82,060
|  | 193,556 |  | 82,060
Current assets |  |  |  |
Stocks |  | 692,425 |  | 326,890
Debtors | 5 | 734,286 |  | 263,678
Cash at bank and in hand | 6 | 225,594 |  | 238,514
|  | 1,652,305 |  | 829,082
Creditors: amounts falling due within one year | 7 | ( 1,215,487) |  | ( 685,491)
Net current assets |  | 436,818 |  | 143,591
Total assets less current liabilities |  | 630,374 |  | 225,651
Creditors: amounts falling due after more than one year | 8 | ( 368,213) |  | ( 50,122)
Provision for liabilities | 9 | ( 38,899) |  | ( 1,709)
Net assets |  | 223,262 |  | 173,820
Capital and reserves |  |  |  |
Called-up share capital |  | 1 |  | 1
Profit and loss account |  | 223,261 |  | 173,819
Total shareholder's funds |  | 223,262 |  | 173,820

For the financial year ending 31 May 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Archway Interiors (UK) Ltd (registered number: 14842706) were approved and authorised for issue by the Director on 06 August 2026. They were signed on its behalf by:

Mr L Simpson Director |

ARCHWAY INTERIORS (UK) LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2026
ARCHWAY INTERIORS (UK) LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Archway Interiors (UK) Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Unit 103b Phoenix Park Industrial Estate, Phoenix Close, Heywood, OL10 2JG, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Construction contracts

Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the Balance Sheet date. This is normally measured by the proportion that contract costs incurred for work performed to date bear to the estimated total contract costs, except where this would not be representative of the stage of completion. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.
Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs if the contract is obtained in a subsequent period.
When it is probable that total contract costs will exceed total contract revenue, the expected loss is recognised as an expense immediately.

##### Employee benefits

Short term benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised as an expense when the Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 25 % reducing balance
Vehicles | 4 years straight line
| 25 % reducing balance
Fixtures and fittings | 25 % reducing balance
Office equipment | 33 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
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.

##### Leases

The Company as lessor
Amounts due from lessees under finance leases are recognised as receivables at the amount of the Company's net investment in the leases. Finance lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the Company's net investment outstanding in respect of leases.
Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks 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.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

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.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

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 payments 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. Amounts 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.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the director is required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the director has made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

#### 3. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 15 |  | 5

#### 4. Tangible assets

| Plant and machinery |  | Vehicles |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 June 2025 | 350 |  | 56,100 |  | 25,103 |  | 3,833 |  | 85,386
Additions | 5,404 |  | 108,599 |  | 24,401 |  | 7,056 |  | 145,460
Disposals | 0 |  | 0 |  | 0 |  | ( 749) |  | ( 749)
At 31 May 2026 | 5,754 |  | 164,699 |  | 49,504 |  | 10,140 |  | 230,097
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 June 2025 | 22 |  | 0 |  | 2,615 |  | 689 |  | 3,326
Charge for the financial year | 1,208 |  | 20,706 |  | 8,928 |  | 2,558 |  | 33,400
Disposals | 0 |  | 0 |  | 0 |  | ( 185) |  | ( 185)
At 31 May 2026 | 1,230 |  | 20,706 |  | 11,543 |  | 3,062 |  | 36,541
Net book value |  |  |  |  |  |  |  |  |
At 31 May 2026 | 4,524 |  | 143,993 |  | 37,961 |  | 7,078 |  | 193,556
At 31 May 2025 | 328 |  | 56,100 |  | 22,488 |  | 3,144 |  | 82,060

#### 5. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 200,525 |  | 154,887
Amounts owed by Group undertakings | 196,447 |  | 879
Other taxation and social security | 0 |  | 1,053
Other debtors | 337,314 |  | 106,859
| 734,286 |  | 263,678

#### 6. Cash and cash equivalents

| 2026 |  | 2025
| £ |  | £
Cash at bank and in hand | 225,594 |  | 238,514

#### 7. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Bank loans | 75,006 |  | 0
Trade creditors | 746,472 |  | 168,190
Amounts owed to Group undertakings | 0 |  | 171,303
Taxation and social security | 83,381 |  | 87,155
Obligations under finance leases and hire purchase contracts | 215,002 |  | 5,268
Other creditors | 95,626 |  | 253,575
| 1,215,487 |  | 685,491

#### 8. Creditors: amounts falling due after more than one year

| 2026 |  | 2025
| £ |  | £
Bank loans | 248,425 |  | 0
Obligations under finance leases and hire purchase contracts | 119,788 |  | 50,122
| 368,213 |  | 50,122

There are no amounts included above in respect of which any security has been given by the small entity.

#### 9. Provision for liabilities

| 2026 |  | 2025
| £ |  | £
Deferred tax | 38,899 |  | 1,709

#### 10. Related party transactions

Transactions with the entity's director

At 31 May 2026 the director owed the company £50,352 (2025: £61,869) which is repayable on demand. No interest has been charged on this loan.

#### 11. Ultimate controlling party

Parent Company:

Archway Group Holdings Ltd
Unit 1 Guest House Farm Runshaw Lane Euxton Chorley