Registration number: 15630819

Just Bedding Solutions Ltd

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Statement of Changes in Equity	4
Notes to the Unaudited Abridged Financial Statements	5 to 8

Just Bedding Solutions Ltd

Company Information

Directors

Vitor Manuel Guimaraes Da Silva Edward Halford

Registered office

Unit 2, A The Warehouse Forge Lane Dewsbury WF12 9EJ

Accountants

McManus Hall Ltd C11 Marquis Court Team Valley Gateshead Tyne and Wear NE11 0RU

Just Bedding Solutions Ltd

(Registration number: 15630819)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	53,180	55,243
Current assets
Stocks		459,782	191,626
Debtors		453,241	105,923
Cash at bank and in hand		45,235	24,616
		958,258	322,165
Prepayments and accrued income		3,000	-
Creditors: Amounts falling due within one year		(941,705)	(398,345)
Net current assets/(liabilities)		19,553	(76,180)
Total assets less current liabilities		72,733	(20,937)
Creditors: Amounts falling due after more than one year		(63,966)	-
Net assets/(liabilities)		8,767	(20,937)
Capital and reserves
Called up share capital		10,004	10,004
Retained earnings		(1,237)	(30,941)
Shareholders' funds/(deficit)		8,767	(20,937)

For the financial 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.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Just Bedding Solutions Ltd

(Registration number: 15630819)
Abridged Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 13 March 2026 and signed on its behalf by:
 

.........................................

Vitor Manuel Guimaraes Da Silva

Director

.........................................

Edward Halford

Director

Just Bedding Solutions Ltd

Statement of Changes in Equity for the Year Ended 31 December 2025

	Share capital £	Retained earnings £	Total £
At 1 January 2025	10,004	(30,941)	(20,937)
Profit for the year	-	29,704	29,704
At 31 December 2025	10,004	(1,237)	8,767

	Share capital £	Retained earnings £	Total £
Loss for the year	-	(30,941)	(30,941)
New share capital subscribed	10,004	-	10,004
At 31 December 2024	10,004	(30,941)	(20,937)

Just Bedding Solutions Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

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:
Unit 2, A The Warehouse
Forge Lane
Dewsbury
WF12 9EJ
England

These financial statements were authorised for issue by the Board on 13 March 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 abridged 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 abridged 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.

Going concern

The financial statements have been prepared on a going concern basis.

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 sales/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.

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.

Just Bedding Solutions Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

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
Plant and machinery	25% straight line
Improvements to leasehold property	Over the lease term

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Just Bedding Solutions Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

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 directors) during the year, was 6 (2024 - 5).

4	Tangible assets

	Land and buildings £	Other tangible assets £	Total £
Cost or valuation
At 1 January 2025	37,095	21,500	58,595
Additions	7,175	-	7,175
At 31 December 2025	44,270	21,500	65,770
Depreciation
At 1 January 2025	2,248	1,104	3,352
Charge for the year	8,134	1,104	9,238
At 31 December 2025	10,382	2,208	12,590
Carrying amount
At 31 December 2025	33,888	19,292	53,180
At 31 December 2024	34,847	20,396	55,243

Included within the net book value of land and buildings above is £33,889 (2024 - £34,847) in respect of short leasehold land and buildings.
 

Just Bedding Solutions Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2025

5	Related party transactions

Transactions with directors

2025	At 1 January 2025 £	Advances to director £	Repayments by director £	At 31 December 2025 £
Edward Halford
Interest free loan, payable by installments	-	13,500	(1,500)	12,000

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	66,360	10,000

Summary of transactions with parent

Justmanteam-Gestao E Investmentos SA. Just Bedding Solutions Ltd has a loan from their parent company of £63,966, (2024: £63,966).
The loan is interest free, with no fixed repayment date.

Summary of transactions with associates

During the period, Just Bedding Solutions Ltd, purchased materials for resale from Duvalli SA totalling £1,117,640, (2024:£237,601).
The transcations were on normal commercial terms.

6	Parent and ultimate parent undertaking

The company's immediate parent is Justmanteam-Gestao E Investimentos, SA, incorporated in Portugal.