REGISTERED NUMBER: 08364622 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

CONTRACT FLOORING SYSTEMS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

65

315

Tangible assets

5

89

356

154

671

CURRENT ASSETS

Stocks

2,000

2,000

Debtors

6

12,386

63,924

Cash at bank

13,035

34,258

27,421

100,182

CREDITORS

Amounts falling due within one year

7

53,182

87,314

NET CURRENT (LIABILITIES)/ASSETS

(25,761

)

12,868

TOTAL ASSETS LESS CURRENT LIABILITIES

(25,607

)

13,539

CREDITORS

Amounts falling due after more than one year

8

-

(3,897

)

PROVISIONS FOR LIABILITIES

(22

)

(89

)

NET (LIABILITIES)/ASSETS

(25,629

)

9,553

CAPITAL AND RESERVES

Called up share capital

60

100

Capital redemption reserve

40

-

Retained earnings

(25,729

)

9,453

SHAREHOLDERS' FUNDS

(25,629

)

9,553

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by:

Mr P J Morris - Director

1.	STATUTORY INFORMATION

Contract Flooring Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

08364622

Registered office:

Francis House, Leopold Street

Lamberhead Industrial Estate

Pemberton

Wigan

Greater Manchester

WN5 8DH

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.

The financial statements have been prepared on a going concern basis notwithstanding the deficit in net assets. The main creditor of the company is HMRC to whom are owed £7,973. The directors are prepared to continue to support the development of the company for at least the next year.

Turnover

Turnover represents sales of goods and services, excluding value added tax, and is recognised in the period to which it relates.

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.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Office equipment

-

15% on cost

Computer equipment

-

33.33% 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 Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 February 2025

and 31 January 2026

1,250

AMORTISATION

At 1 February 2025

935

Amortisation for year

250

At 31 January 2026

1,185

NET BOOK VALUE

At 31 January 2026

65

At 31 January 2025

315

5.	TANGIBLE FIXED ASSETS

Office

Computer

equipment

equipment

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

2,866

3,974

6,840

DEPRECIATION

At 1 February 2025

2,510

3,974

6,484

Charge for year

267

-

267

At 31 January 2026

2,777

3,974

6,751

NET BOOK VALUE

At 31 January 2026

89

-

89

At 31 January 2025

356

-

356

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

2,384

60,821

Other debtors

10,002

3,103

12,386

63,924

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

3,897

10,000

Trade creditors

6,781

28,362

Taxation and social security

10,128

19,484

Other creditors

32,376

29,468

53,182

87,314

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

3,897