1 January 2025 v2026.37.1 limited_company_frs_102_section_1a_v1_1_4 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP136886652025-01-012025-12-31136886652025-12-31136886652024-12-3113688665core:WithinOneYear2025-12-3113688665core:WithinOneYear2024-12-3113688665core:ShareCapital2025-12-3113688665core:ShareCapital2024-12-3113688665core:RetainedEarningsAccumulatedLosses2025-12-3113688665core:RetainedEarningsAccumulatedLosses2024-12-3113688665bus:Director12025-01-012025-12-3113688665bus:RegisteredOffice2025-01-012025-12-3113688665core:NetGoodwill2025-01-012025-12-31136886652024-01-012024-12-3113688665core:NetGoodwill2025-12-3113688665core:NetGoodwill2024-12-3113688665core:PlantMachinery2025-12-3113688665core:PlantMachinery2025-01-0113688665core:PlantMachinery2025-01-012025-12-3113688665core:PlantMachinery2024-12-311368866512025-01-012025-12-3113688665countries:EnglandWales2025-01-012025-12-3113688665bus:AuditExempt-NoAccountantsReport2025-01-012025-12-3113688665bus:PrivateLimitedCompanyLtd2025-01-012025-12-3113688665bus:SmallEntities2025-01-012025-12-3113688665bus:FullAccounts2025-01-012025-12-31
Company registration number:
13688665
HCI FURNITURE & FLOORING LIMITED
Unaudited Filleted Financial Statements for the year ended
31 December 2025
HCI FURNITURE & FLOORING LIMITED
Statement of Financial Position
31 December 2025
20252024
Note££
Fixed assets    
Intangible assets 5
12,000
 
12,000
 
Tangible assets 6
372
 
490
 
12,372
 
12,490
 
Current assets    
Stocks
12,000
 
7,000
 
Debtors 7
161,674
 
112,286
 
Investments 8
25,000
  -  
Cash at bank and in hand
325,128
 
228,430
 
523,802
 
347,716
 
Creditors: amounts falling due within one year 9
(361,722
 )
(216,301
 )
Net current assets
162,080
 
131,415
 
Total assets less current liabilities 174,452   143,905  
Capital and reserves    
Called up share capital
2
 
2
 
Profit and loss account
174,450
 
143,903
 
Shareholders funds
174,452
 
143,905
 
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.
Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
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:
Mr J Eckstein
Director
Company registration number:
13688665
HCI FURNITURE & FLOORING LIMITED
Notes to the Financial Statements
Year ended
31 December 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
349 Bury Old Road
,
Prestwich
,
Manchester
,
M25 1PY
, United Kingdom.

2 Statement of compliance

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

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership 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.

Current tax

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.

Goodwill

Purchased goodwill arises on business acquisitions and represents the difference between the cost of acquisition and the fair values of the identifiable assets and liabilities acquired.
Goodwill is initially recorded at cost, and is subsequently stated at cost less any accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over the useful economic life of the asset. Where a reliable estimate of the useful life of goodwill cannot be made, the life is presumed not to exceed five years.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the year was
7
(2024:
7
).

5 Intangible assets

Goodwill
£
Cost  
At
1 January 2025
and
31 December 2025
12,000
 
Amortisation  
At
1 January 2025
and
31 December 2025
 -  
Carrying amount  
At
31 December 2025
12,000
 
At 31 December 2024
12,000
 

6 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 January 2025
and
31 December 2025
588
 
Depreciation  
At
1 January 2025
98
 
Charge
118
 
At
31 December 2025
216
 
Carrying amount  
At
31 December 2025
372
 
At 31 December 2024
490
 

7 Debtors

20252024
££
Trade debtors
(108,851
 )
(40,493
 )
Amounts owed by group undertakings and undertakings in which the company has a participating interest
33,320
 
50,486
 
Other debtors
237,205
 
102,293
 
161,674
 
112,286
 

8 Investments

20252024
££
Other current asset investments
25,000
  -  

9 Creditors: amounts falling due within one year

20252024
££
Trade creditors
181,500
 
68,004
 
Amounts owed to group undertakings and undertakings in which the company has a participating interest
51,237
 
49,683
 
Taxation and social security
107,699
 
67,183
 
Other creditors
21,286
 
31,431
 
361,722
 
216,301