REGISTERED NUMBER: 03133199 (England and Wales)

FINISH ARCHITECTURAL LTD

Unaudited Financial Statements for the Year Ended 30 November 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S A Espie-Whitburn

Miss L S Espie-Whitburn

T J E Turner

REGISTERED OFFICE:

215 Tame Road Witton

Birmingham

West Midlands

B6 7DQ

REGISTERED NUMBER:

03133199 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

323,199

421,773

CURRENT ASSETS

Stocks

248,346

209,929

Debtors

5

1,258,176

1,691,527

Cash at bank and in hand

102,590

406,804

1,609,112

2,308,260

CREDITORS

Amounts falling due within one year

6

958,737

1,609,797

NET CURRENT ASSETS

650,375

698,463

TOTAL ASSETS LESS CURRENT LIABILITIES

973,574

1,120,236

CREDITORS

Amounts falling due after more than one year

7

(61,672

)

(181,084

)

PROVISIONS FOR LIABILITIES

(59,149

)

(96,840

)

NET ASSETS

852,753

842,312

CAPITAL AND RESERVES

Called up share capital

510

510

Capital redemption reserve

50

50

Retained earnings

852,193

841,752

852,753

842,312

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

S A Espie-Whitburn - Director

1.	STATUTORY INFORMATION

Finish Architectural Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

20% on cost

Plant and machinery

-

25% on cost and 10% on cost

Fixtures and fittings

-

25% on cost and 10% on cost

Motor vehicles

-

25% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 26 (2024 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 December 2024

84,432

1,284,584

82,512

88,952

1,540,480

Additions

-

11,264

3,821

-

15,085

At 30 November 2025

84,432

1,295,848

86,333

88,952

1,555,565

DEPRECIATION

At 1 December 2024

53,137

936,484

68,024

61,062

1,118,707

Charge for year

15,202

82,898

7,811

7,748

113,659

At 30 November 2025

68,339

1,019,382

75,835

68,810

1,232,366

NET BOOK VALUE

At 30 November 2025

16,093

276,466

10,498

20,142

323,199

At 30 November 2024

31,295

348,100

14,488

27,890

421,773

The net book value of tangible fixed assets includes £ 245,946 (2024 - £ 319,791 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

488,675

1,276,349

Amounts owed by group undertakings

557,981

291,250

Staff loans

-

2,890

Other debtors

149,703

28,543

Invoice finance

-

16,083

Prepayments

61,817

76,412

1,258,176

1,691,527

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,152

36,364

Hire purchase contracts (see note 8)

112,817

145,923

Trade creditors

391,452

803,179

Invoice finance

25,374

-

Social security and other taxes

84,262

182,975

Other creditors

104,171

193,391

Pension

5,076

5,439

Accruals and deferred income

220,433

242,526

958,737

1,609,797

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

15,152

Hire purchase contracts (see note 8)

61,672

165,932

61,672

181,084

8.	LEASING AGREEMENTS

Minimum lease payments under hire purchase fall due as follows:

2025

2024

£

£

Net obligations repayable:

Within one year

112,817

145,923

Between one and five years

61,672

165,932

174,489

311,855

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

174,489

311,855

The hire purchase liability is secured on the asset to which the finance relates.

The invoice finance liability is secured against the trade debtors of the company.

10.	OTHER FINANCIAL COMMITMENTS

Total financial commitments in respect of operating leases which are not included in the balance sheet amount to £155,863 (2024 - £209,407)

11.	RELATED PARTY DISCLOSURES

At the year end the company owed £79,023 (2024 £165,097) to Protective Metal Finishing Ltd.

This company has common directors.