REGISTERED NUMBER: 05996018 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

OPTIONS BATH AND TILE STUDIO LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S A Dymond

REGISTERED OFFICE:

15 Crossways

Silwood Road

Sunninghill

Ascot

Berkshire

SL5 0PZ

REGISTERED NUMBER:

05996018 (England and Wales)

ACCOUNTANTS:

John A Hyde & Co

Lyndale House

24A High Street

Addlestone

Surrey

KT15 1TN

FIXED ASSETS

Intangible assets

4

13,000

13,000

Tangible assets

5

29,552

36,941

42,552

49,941

CURRENT ASSETS

Stocks

60,917

64,100

Debtors

62,173

201,053

Cash at bank

168,843

191,917

291,933

457,070

CREDITORS

Amounts falling due within one year

89,504

208,935

NET CURRENT ASSETS

202,429

248,135

TOTAL ASSETS LESS CURRENT LIABILITIES

244,981

298,076

CREDITORS

Amounts falling due after more than one year

-

(4,167

)

PROVISIONS FOR LIABILITIES

6

(7,388

)

(9,235

)

NET ASSETS

237,593

284,674

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

237,589

284,670

SHAREHOLDERS' FUNDS

237,593

284,674

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

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 have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 September 2026 and were signed by:

S A Dymond - Director

1.	STATUTORY INFORMATION

Options Bath and Tile Studio Limited 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.

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.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

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.

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 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

13,000

NET BOOK VALUE

At 31 December 2025

13,000

At 31 December 2024

13,000

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

and 31 December 2025

63,846

DEPRECIATION

At 1 January 2025

26,905

Charge for year

7,389

At 31 December 2025

34,294

NET BOOK VALUE

At 31 December 2025

29,552

At 31 December 2024

36,941

6.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

Accelerated capital allowances

7,388

9,235

Deferred

tax

£

Balance at 1 January 2025

9,235

Accelerated capital allowances

(1,847

)

Balance at 31 December 2025

7,388