L D F FLOORING CONTRACTORS LIMITED


Directors	MCDONALD, John Gary
	RISING, Paul Edward


Company Secretary	RISING, Paul Edward


Registered Address	2 Clover Avenue, Winlaton Mill
	Blaydon On Tyne
	Tyne & Wear
	NE21 6RZ


Registered Number	05990616 (England and Wales)

Balance Sheet as at
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		6,459		9,446
			6,459		9,446
Current assets
Stocks	4	4,000		4,500
Debtors		43,887		40,799
Cash at bank and on hand		45,702		48,508
		93,589		93,807
Creditors amounts falling due within one year	5	(45,760)		(46,282)
Net current assets (liabilities)			47,829		47,525
Total assets less current liabilities			54,288		56,971
Creditors amounts falling due after one year	6		(1,024)		(4,885)
Net assets			53,264		52,086
Capital and reserves
Called up share capital			100		100
Profit and loss account			53,164		51,986
Shareholders' funds			53,264		52,086

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 27 August 2026, and are signed on its behalf by:

RISING, Paul Edward
Director
Registered Company No. 05990616

L D F FLOORING CONTRACTORS LIMITED

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	5
	Office Equipment	5

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	5		5

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Total
	£	£	£
Cost or valuation
At 01 May 25	632	33,855	34,487
At 30 April 26	632	33,855	34,487
Depreciation and impairment
At 01 May 25	242	24,799	25,041
Charge for year	125	2,862	2,987
At 30 April 26	367	27,661	28,028
Net book value
At 30 April 26	265	6,194	6,459
At 30 April 25	390	9,056	9,446

4.	Stocks

	2026	2025
	£	£
Raw materials and consumables	4,000	4,500
Total	4,000	4,500

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	20,758	10,149
Amounts owed to related parties	62	562
Taxation and social security	20,268	19,442
Finance lease and HP contracts	3,861	3,513
Other creditors	-	11,806
Accrued liabilities and deferred income	811	810
Total	45,760	46,282

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Other creditors	1,024	4,885
Total	1,024	4,885

7.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	4,885		8,398