Registration number: 03919725

Surface Solutions (Hygienic Wall Cladding) Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

Surface Solutions (Hygienic Wall Cladding) Limited

(Registration number: 03919725)
Balance Sheet as at 28 February 2026

	Note	2026 £		2025 £
Fixed assets
Tangible assets	4		23,896		31,106
Current assets
Stocks	5	500		500
Debtors	6	119,332		174,767
Cash at bank and in hand		7,514		15,034
		127,346		190,301
Creditors: Amounts falling due within one year		(30,255)		(53,145)
Net current assets			97,091		137,156
Total assets less current liabilities			120,987		168,262
Creditors: Amounts falling due after more than one year			(3,678)		(13,073)
Provisions for liabilities			(4,540)		(5,910)
Net assets			112,769		149,279
Capital and reserves
Called up share capital		110		110
Profit and loss account		112,659		149,169
Total equity			112,769		149,279

For the financial year ending 28 February 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 24 September 2026
 

......................................... Mr S.J. Payne Director

Surface Solutions (Hygienic Wall Cladding) Limited

Notes to the Unaudited Financial Statements For The Year Ended 28 February 2026

1	General information

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

The address of its registered office is:
49 Crossley Lane
Mirfield
WF14 0JW
United Kingdom

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, including Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared using the historical cost convention.

The financial statements are presented in Sterling (£).

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 value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the company.

Tax

The tax expense for the period comprises current and deferred 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Surface Solutions (Hygienic Wall Cladding) Limited

Notes to the Unaudited Financial Statements For The Year Ended 28 February 2026 (continued)

Tangible assets

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

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and equipment	25% Reducing balance basis
Motor vehicles	25% Reducing balance basis
Office equipment	25% Straight line basis

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.

Share capital

Ordinary shares are classified as equity.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

4	Tangible assets

	Office equipment £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 March 2025	5,333	50,490	3,875	59,698
Additions	812	-	-	812
Disposals	(4,270)	-	-	(4,270)
At 28 February 2026	1,875	50,490	3,875	56,240
Depreciation
At 1 March 2025	5,233	20,894	2,465	28,592
Charge for the year	206	7,400	316	7,922
Eliminated on disposal	(4,170)	-	-	(4,170)
At 28 February 2026	1,269	28,294	2,781	32,344
Carrying amount
At 28 February 2026	606	22,196	1,094	23,896
At 28 February 2025	100	29,596	1,410	31,106

Surface Solutions (Hygienic Wall Cladding) Limited

Notes to the Unaudited Financial Statements For The Year Ended 28 February 2026 (continued)

5

Stocks

	2026 £	2025 £
Other inventories	500	500

6

Debtors

Current	2026 £	2025 £
Trade debtors	29,362	64,581
Prepayments	-	4,072
Other debtors	89,970	106,114
	119,332	174,767

Included within Other debtors is an amount due from the director of the Company, Mr S. Payne of £66,014 (2025 £78,533). The loan is interest free and repayable on demand by the Company.

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Loans and borrowings	8	9,413	19,365
Trade creditors		17,796	21,020
Taxation and social security		1,754	11,252
Other creditors		1,292	1,508
		30,255	53,145

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Loans and borrowings	8	3,678	13,073