ACCOUNTS - Final Accounts preparation

Registered number: 08790738

DELUX BATHROOMS LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 NOVEMBER 2025

DELUX BATHROOMS LTD

REGISTERED NUMBER: 08790738

BALANCE SHEET

AS AT 28 NOVEMBER 2025

		2025		2024
Note		£		£


Current assets
Stocks		45,932		57,895
Debtors: amounts falling due within one year	4	100,000		207,467
Cash at bank and in hand	5	468,044		205,875
		613,976		471,237
Creditors: amounts falling due within one year	6	(440,354)		(38,911)
Net current assets			173,622		432,326
Total assets less current liabilities			173,622		432,326

Net assets			173,622		432,326

Capital and reserves
Called up share capital	100	100
Profit and loss account	173,522	432,226
	173,622	432,326

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 August 2026.

Hanfeng Ma

Director

Page 1

DELUX BATHROOMS LTD

REGISTERED NUMBER: 08790738

BALANCE SHEET (CONTINUED)

AS AT 28 NOVEMBER 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 2

DELUX BATHROOMS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 NOVEMBER 2025

1.	General information

Delux Bathrooms Limited is a company limited by shares incorporated in England within the United Kingdom, having a registration number of 08790738. The address of the registered office is 20 Great King Street North, Birmingham, England, B19 2LF. The principal activity of the company in the year under review was that of other specialised construction activities not elsewhere classified.

The financial statements are presented in sterling which is functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 following principal accounting policies have been applied:

2.2

Going concern

The financial statements has been prepared on a going concern basis which assumes that the company will continue to receive support from creditors and the director as and when required.

Page 3

DELUX BATHROOMS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 NOVEMBER 2025

2.Accounting policies (continued)

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 4

DELUX BATHROOMS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 NOVEMBER 2025

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is 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.

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Debtors

					2025	2024
					£	£


Trade debtors	-	7,467
Other debtors	100,000	200,000

Page 5

DELUX BATHROOMS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 NOVEMBER 2025

4.Debtors (continued)

		100,000	207,467

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	468,044	205,875
	468,044	205,875

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	31,456	20,275
Corporation tax	-	15,078
Other taxation and social security	27,626	406
Other creditors	381,272	3,152
	440,354	38,911

Related party transactions

Sally International (Hong Kong) Co., Limited is the shareholder of the company.

During the period, the company transacted with Sally International (Hong Kong) Co., Limited for goods and services of a net amount of £376,578. At the balance sheet date,the company owed £376,578 (2024: £Nil) to Sally International (Hong Kong) Co., Limited which is shown in Other Creditors due within one year.

Sunny Showers Limited is the related party of the company.

During the period, the company transacted with Sunny Showers Limited for goods and services of a net amount of £1,817,700. At the balance sheet date,Sunny Showers owed £100,000 (2024: £200,000) to the company which is shown in Other Debtors due within one year.

The above balances are payable on demand and therefore there are no significant differences between the value of the original loan amount and the initial carrying value of the loan as shown in the balance sheet.

Page 6

DELUX BATHROOMS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 NOVEMBER 2025

8.	Controlling party

During the year the company was under the control of its director Hanfeng Ma.

Page 7