| REGISTERED NUMBER: |
| West Derby Carpets Online Ltd |
| Unaudited Financial Statements |
| for the Year Ended 29 August 2025 |
| REGISTERED NUMBER: |
| West Derby Carpets Online Ltd |
| Unaudited Financial Statements |
| for the Year Ended 29 August 2025 |
| West Derby Carpets Online Ltd (Registered number: 08872054) |
| Contents of the Financial Statements |
| for the year ended 29 August 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| West Derby Carpets Online Ltd |
| Company Information |
| for the year ended 29 August 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 13a Duke Street |
| Southport |
| Merseyside |
| PR8 1LS |
| West Derby Carpets Online Ltd (Registered number: 08872054) |
| Balance Sheet |
| 29 August 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 8 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | 10 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 11 |
| Fair value reserve | 12 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the director and authorised for issue on |
| West Derby Carpets Online Ltd (Registered number: 08872054) |
| Notes to the Financial Statements |
| for the year ended 29 August 2025 |
| 1. | STATUTORY INFORMATION |
| West Derby Carpets Online Ltd is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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. |
| Tangible fixed assets |
| Freehold property | - |
| Fixtures and fittings | - |
| Computer equipment | - |
| 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| West Derby Carpets Online Ltd (Registered number: 08872054) |
| Notes to the Financial Statements - continued |
| for the year ended 29 August 2025 |
| 4. | INTANGIBLE FIXED ASSETS |
| Other |
| intangible |
| assets |
| £ |
| COST |
| At 30 August 2024 |
| Additions |
| At 29 August 2025 |
| AMORTISATION |
| At 30 August 2024 |
| Charge for year |
| At 29 August 2025 |
| NET BOOK VALUE |
| At 29 August 2025 |
| At 29 August 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures |
| Freehold | to | and | Computer |
| property | property | fittings | equipment | Totals |
| £ | £ | £ | £ | £ |
| COST OR VALUATION |
| At 30 August 2024 |
| and 29 August 2025 |
| DEPRECIATION |
| At 30 August 2024 |
| Charge for year |
| At 29 August 2025 |
| NET BOOK VALUE |
| At 29 August 2025 |
| At 29 August 2024 |
| Cost or valuation at 29 August 2025 is represented by: |
| Improvements | Fixtures |
| Freehold | to | and | Computer |
| property | property | fittings | equipment | Totals |
| £ | £ | £ | £ | £ |
| Valuation in 2017 | 36,600 | - | - | - | 36,600 |
| Valuation in 2019 | 75,000 | - | - | - | 75,000 |
| Cost | 288,400 | 5,900 | 9,578 | 4,968 | 308,846 |
| 400,000 | 5,900 | 9,578 | 4,968 | 420,446 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| West Derby Carpets Online Ltd (Registered number: 08872054) |
| Notes to the Financial Statements - continued |
| for the year ended 29 August 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| 9. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank overdrafts |
| Bank loans |
| The Company's bankers hold a debenture over the Freehold Land & Buildings. |
| 10. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 32,832 | 33,428 |
| Deferred |
| tax |
| £ |
| Balance at 30 August 2024 |
| Provided during year | ( |
) |
| Balance at 29 August 2025 |
| 11. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| 12. | RESERVES |
| Fair |
| value |
| reserve |
| £ |
| At 30 August 2024 |
| and 29 August 2025 |