WOW INTERIORS YORKSHIRE LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08325424

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,424,214		1,618,805

			1,424,214		1,618,805
CURRENT ASSETS
Stocks	5	554,033		527,286
Debtors	6	539,112		508,480
Cash at bank and in hand		-		115,617

		1,093,145		1,151,383
Creditors: Amounts Falling Due Within One Year	7	(1,083,293 )		(1,089,708 )

NET CURRENT ASSETS (LIABILITIES)			9,852		61,675

TOTAL ASSETS LESS CURRENT LIABILITIES			1,434,066		1,680,480

Creditors: Amounts Falling Due After More Than One Year	8		(629,349 )		(948,716 )

NET ASSETS			804,717		731,764

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			804,716		731,763

SHAREHOLDERS' FUNDS			804,717		731,764

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WOW INTERIORS YORKSHIRE LIMITED

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 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 Profit and Loss Account.

On behalf of the board

Mr K P Crouthers

Director

18/09/2026

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

1. General Information

WOW INTERIORS YORKSHIRE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08325424 . The registered office is 34 Birkwood Road, Normanton, WF6 2NL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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.

Rendering of services

Turnover 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.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any 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 & Machinery	12.5% reducing balance
Motor Vehicles	20% reducing balance
Fixtures & Fittings	12.5% reducing balance
Computer Equipment	25% straight line

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 profit and loss account 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 profit and loss account 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.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 33 (2024: 38)

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WOW INTERIORS YORKSHIRE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	1,623,495	511,133	203,092	27,049	2,364,769
Additions	79,110	27,917	-	-	107,027
Disposals	(4,293 )	(95,202 )	-	-	(99,495 )

As at 31 December 2025	1,698,312	443,848	203,092	27,049	2,372,301

Depreciation
As at 1 January 2025	471,670	116,265	139,013	19,016	745,964
Provided during the period	148,426	63,443	8,010	797	220,676
Disposals	(1,006 )	(17,547 )	-	-	(18,553 )

As at 31 December 2025	619,090	162,161	147,023	19,813	948,087

Net Book Value
As at 31 December 2025	1,079,222	281,687	56,069	7,236	1,424,214

As at 1 January 2025	1,151,825	394,868	64,079	8,033	1,618,805

5. Stocks

	2025	2024
	£	£
Stock	554,033	527,286

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,853	6,548
Amounts owed by group undertakings	496,459	444,385
Other debtors	38,800	57,547

	539,112	508,480

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	243,414	256,738
Trade creditors	493,845	508,171
Bank loans and overdrafts	64,790	44,218
Other creditors	131,985	138,973
Taxation and social security	149,259	141,608

	1,083,293	1,089,708

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WOW INTERIORS YORKSHIRE LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	550,019	835,687
Bank loans	79,330	113,029

	629,349	948,716

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	243,414	256,738
Later than one year and not later than five years	550,019	835,687

	793,433	1,092,425

	793,433	1,092,425

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

11. Related Party Transactions

The company has purchased equipment and items on behalf of Worktops at Trade Limited, a company under common control. As at 31 December the balance owed to the company was £496,459 (2024 £444,385)

At the balance sheet date the company owed Mr Crouthers (director and sharhodler) £128,420 (2024 £128,420)

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