Rainhill Flooring Warehouse Ltd

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 16232194

		28 February 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		4,792

			4,792
CURRENT ASSETS
Stocks	5	14,487
Debtors	6	86,261
Cash at bank and in hand		4,781

		105,529
Creditors: Amounts Falling Due Within One Year	7	(56,926 )

NET CURRENT ASSETS (LIABILITIES)			48,603

TOTAL ASSETS LESS CURRENT LIABILITIES			53,395

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,198 )

NET ASSETS			52,197

CAPITAL AND RESERVES
Called up share capital	8		100
Income Statement			52,097

SHAREHOLDERS' FUNDS			52,197

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Rainhill Flooring Warehouse Ltd

Statement of Financial Position (continued)

As At 28 February 2026

For the period ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr M A Pearsall

Director

16 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Rainhill Flooring Warehouse Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16232194 . The registered office is Unit B, 456 Warrington Road, Prescot, Merseyside, L35 9JE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and machinery	25% reducing balance
Fixtures and fittings	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Rainhill Flooring Warehouse Ltd

Notes to the Financial Statements (continued)

For the Period 5 February 2025 to 28 February 2026

2.6. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

2.7. Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3

4. Tangible Assets

	Plant and machinery	Fixtures and fittings	Total
	£	£	£
Cost
As at 5 February 2025	-	-	-
Additions	2,917	3,473	6,390

As at 28 February 2026	2,917	3,473	6,390

Depreciation
As at 5 February 2025	-	-	-
Provided during the period	729	869	1,598

As at 28 February 2026	729	869	1,598

Net Book Value
As at 28 February 2026	2,188	2,604	4,792

As at 5 February 2025	-	-	-

5. Stocks

	28 February 2026
	£
Stock	14,487

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Rainhill Flooring Warehouse Ltd

Notes to the Financial Statements (continued)

For the Period 5 February 2025 to 28 February 2026

6. Debtors

	28 February 2026
	£
Due within one year
Trade debtors	24,212
Other debtors	62,049

	86,261

7. Creditors: Amounts Falling Due Within One Year

	28 February 2026
	£
Trade creditors	21,605
Other creditors	1,614
Taxation and social security	33,707

	56,926

8. Share Capital

	28 February 2026
	£
Allotted, Called up and fully paid	100

9. Directors Advances, Credits and Guarantees

No director received advances, credits or guarantees during the current or previous accounting periods.

10. Related Party Transactions

During the period, the director introduced and withdrew funds through the director’s loan account in the ordinary course of business. Dividends of £57,000 were declared and credited to the director’s loan account during the period. Certain personal expenses paid by the company on behalf of the director were also adjusted through the account.

At the period end, the balance due to the director amounted to £218. The balance was unsecured, interest free and repayable on demand.

Key management personnel remuneration amounted to £12,570 during the period.

In the opinion of the director, there were no other related party transactions requiring disclosure under Section 1A of FRS 102.be confirmed

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