Carpet Emporium (Cheltenham) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09901633

Carpet Emporium (Cheltenham) Limited

Filleted Unaudited Financial Statements

31 December 2025

Carpet Emporium (Cheltenham) Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Chartered accountants report to the director on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	4

Carpet Emporium (Cheltenham) Limited

Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Carpet Emporium (Cheltenham) Limited

Year ended 31 December 2025

As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 December 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

HARPER SHELDON LIMITED Chartered Accountants

Midway House Staverton Technology Park Herrick Way, Staverton Cheltenham, Glos. GL51 6TQ

23 September 2026

Carpet Emporium (Cheltenham) Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	30,082	35,043

Current assets

Stocks		20,815	21,347
Debtors	6	44,804	26,891
Cash at bank and in hand		229,111	123,948
		---------	---------
		294,730	172,186

Creditors: amounts falling due within one year	7	( 128,839)	( 107,662)
		---------	---------
Net current assets		165,891	64,524
		---------	--------
Total assets less current liabilities		195,973	99,567

Creditors: amounts falling due after more than one year	8	–	( 4,167)

Provisions

Taxation including deferred tax	( 7,348)	( 8,551)
	---------	--------
Net assets	188,625	86,849
	---------	--------

Carpet Emporium (Cheltenham) Limited

Statement of Financial Position (continued)

31 December 2025

	2025	2024
Note	£	£

Capital and reserves

Called up share capital	2	2
Profit and loss account	188,623	86,847
	---------	--------
Shareholders funds	188,625	86,849
	---------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

These financial statements were approved by the board of directors and authorised for issue on 23 September 2026 , and are signed on behalf of the board by:

D.D. D'AMBROSIO

M.K. D'AMBROSIO

Directors

Company registration number: 09901633

Carpet Emporium (Cheltenham) Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Midway House, Staverton Technology Park , Herrick Way, Staverton, Cheltenham, Glos, GL51 6TQ.

2. Statement of compliance

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'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows:

Equipment	-	15% reducing balance
Motor Vehicles	-	25% reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to sell. Cost includes all costs of purchase and other costs incurred in bringing the stock to its present location.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 6 ).

5. Tangible assets

	Equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 January 2025	28,721	35,000	63,721
Additions	1,800	–	1,800
	--------	--------	--------
At 31 December 2025	30,521	35,000	65,521
	--------	--------	--------
Depreciation
At 1 January 2025	14,473	14,205	28,678
Charge for the year	1,562	5,199	6,761
	--------	--------	--------
At 31 December 2025	16,035	19,404	35,439
	--------	--------	--------
Carrying amount
At 31 December 2025	14,486	15,596	30,082
	--------	--------	--------
At 31 December 2024	14,248	20,795	35,043
	--------	--------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	38,867	21,036
Other debtors	5,937	5,855
	--------	--------
	44,804	26,891
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loan	4,114	10,000
Trade creditors	43,775	18,952
Corporation tax	49,842	41,934
Social security and other taxes	29,167	31,159
Other creditors	1,941	5,617
	---------	---------
	128,839	107,662
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loan	–	4,167
	----	-------