Registration number: 09417482

The Flooring Studio (Evesham) Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

The Flooring Studio (Evesham) Ltd

Company Information

Director

IP Cother

Registered office

111/113 High Street Evesham Worcestershire England WR11 4XP

Accountants

Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

The Flooring Studio (Evesham) Ltd

(Registration number: 09417482)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	5,538	6,228
Current assets
Stocks	5	21,549	5,439
Debtors	6	216,714	218,923
Cash at bank and in hand		93,547	95,833
		331,810	320,195
Creditors: Amounts falling due within one year	7	(63,410)	(76,986)
Net current assets		268,400	243,209
Net assets		273,938	249,437
Capital and reserves
Called up share capital		100	100
Retained earnings		273,838	249,337
Shareholders' funds		273,938	249,437

For the financial year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 4 August 2026
 

......................................... IP Cother Director

The Flooring Studio (Evesham) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
111/113 High Street
Evesham
Worcestershire
WR11 4XP
England

The principal place of business is:
Unit 7
Evesham Trade Centre
Evesham
Worcestershire
WR11 1ZG
United Kingdom

These financial statements were authorised for issue by the director on 4 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

The Flooring Studio (Evesham) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2025 - 4).

The Flooring Studio (Evesham) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

4	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 June 2025	28,051	28,051
Additions	1,156	1,156
At 31 May 2026	29,207	29,207
Depreciation
At 1 June 2025	21,823	21,823
Charge for the year	1,846	1,846
At 31 May 2026	23,669	23,669
Carrying amount
At 31 May 2026	5,538	5,538
At 31 May 2025	6,228	6,228

5

Stocks

	2026 £	2025 £
Other inventories	21,549	5,439

6

Debtors

Current	2026 £	2025 £
Trade debtors	6,242	27,911
Prepayments	1,292	1,832
Other debtors	209,180	189,180
	216,714	218,923

The Flooring Studio (Evesham) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	36,277	31,454
Taxation and social security	15,316	20,923
Accruals and deferred income	11,393	24,140
Other creditors	424	469
	63,410	76,986