REGISTERED NUMBER: 05762644 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Pan Flooring Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

6

DIRECTOR:

S R Newton

SECRETARY:

REGISTERED OFFICE:

8 Buchanan Units

Stephenson Road

Clacton on Sea

Essex

CO15 4XA

REGISTERED NUMBER:

05762644 (England and Wales)

ACCOUNTANTS:

RBS Accountancy Ltd

Suite 17

Cautrac Serviced Offices

Great Horkesley

Colchester

Essex

CO6 4EJ

FIXED ASSETS

Tangible assets

4

594

699

CURRENT ASSETS

Stocks

48,000

60,000

Debtors

5

5,938

15,560

Cash at bank

8,713

4,847

62,651

80,407

CREDITORS

Amounts falling due within one year

6

25,761

24,962

NET CURRENT ASSETS

36,890

55,445

TOTAL ASSETS LESS CURRENT LIABILITIES

37,484

56,144

CREDITORS

Amounts falling due after more than one year

7

19,661

29,164

NET ASSETS

17,823

26,980

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

17,821

26,978

17,823

26,980

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 17 September 2026 and were signed by:

S R Newton - Director

1.	STATUTORY INFORMATION

Pan Flooring Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 July 2025

and 30 June 2026

3,971

19,160

23,131

DEPRECIATION

At 1 July 2025

3,272

19,160

22,432

Charge for year

105

-

105

At 30 June 2026

3,377

19,160

22,537

NET BOOK VALUE

At 30 June 2026

594

-

594

At 30 June 2025

699

-

699

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

5,302

15,560

Other debtors

636

-

5,938

15,560

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade creditors

11,386

8,540

Taxation and social security

12,787

15,144

Other creditors

1,588

1,278

25,761

24,962

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.26

30.6.25

£

£

Bank loans

19,661

29,164

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pan Flooring Limited for the year ended 30 June 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Pan Flooring Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pan Flooring Limited and state those matters that we have agreed to state to the director of Pan Flooring Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Pan Flooring Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pan Flooring Limited. You consider that Pan Flooring Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pan Flooring Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

RBS Accountancy Ltd

Suite 17

Cautrac Serviced Offices

Great Horkesley

Colchester

Essex

CO6 4EJ

17 September 2026