REGISTERED NUMBER: 13808802 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

AFFORDABLE FLOORS 2 YOU LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C J Lambe

REGISTERED OFFICE:

Unit 12 Chamberlayne Road

Bury St Edmunds

Suffolk

IP32 7EY

REGISTERED NUMBER:

13808802 (England and Wales)

ACCOUNTANTS:

Twinn Accountants Limited

Suite 4, East Barton Barns

East Barton Road

Great Barton

Bury St. Edmunds

Suffolk

IP31 2QY

FIXED ASSETS

Intangible assets

4

4,170

4,170

Tangible assets

5

67,854

65,305

72,024

69,475

CURRENT ASSETS

Stocks

6

24,056

40,000

Debtors

7

14,144

37,973

Cash at bank and in hand

31,507

3,730

69,707

81,703

CREDITORS

Amounts falling due within one year

8

41,380

42,372

NET CURRENT ASSETS

28,327

39,331

TOTAL ASSETS LESS CURRENT LIABILITIES

100,351

108,806

CREDITORS

Amounts falling due after more than one year

9

(46,079

)

(46,291

)

PROVISIONS FOR LIABILITIES

(11,736

)

(10,939

)

NET ASSETS

42,536

51,576

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

42,436

51,476

42,536

51,576

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 22 September 2026 and were signed by:

Mr C J Lambe - Director

1.	STATUTORY INFORMATION

Affordable Floors 2 You Ltd 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, they are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intangible assets with finite useful economic lives are amortised on a straight-line basis over their estimated useful economic lives.

The directors consider the company's trade marks and number plates to have indefinite useful economic lives and, accordingly, these assets are not amortised. These assets are reviewed for impairment where there is an indication that they may be impaired.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant & machinery

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Motor vehicles

-

33% on cost and 25% on reducing balance

Computer equipment

-

25% 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

4,170

NET BOOK VALUE

At 31 December 2025

4,170

At 31 December 2024

4,170

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant &

Office

property

machinery

equipment

£

£

£

COST

At 1 January 2025

4,553

7,207

3,729

Additions

1,200

17,698

-

At 31 December 2025

5,753

24,905

3,729

DEPRECIATION

At 1 January 2025

591

3,586

2,054

Charge for year

756

2,123

419

At 31 December 2025

1,347

5,709

2,473

NET BOOK VALUE

At 31 December 2025

4,406

19,196

1,256

At 31 December 2024

3,962

3,621

1,675

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

76,433

3,855

95,777

Additions

-

2,292

21,190

At 31 December 2025

76,433

6,147

116,967

DEPRECIATION

At 1 January 2025

22,635

1,606

30,472

Charge for year

14,506

837

18,641

At 31 December 2025

37,141

2,443

49,113

NET BOOK VALUE

At 31 December 2025

39,292

3,704

67,854

At 31 December 2024

53,798

2,249

65,305

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant &

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

-

76,433

76,433

Additions

13,000

-

13,000

At 31 December 2025

13,000

76,433

89,433

DEPRECIATION

At 1 January 2025

-

22,635

22,635

Charge for year

542

14,506

15,048

At 31 December 2025

542

37,141

37,683

NET BOOK VALUE

At 31 December 2025

12,458

39,292

51,750

At 31 December 2024

-

53,798

53,798

6.

STOCKS

2025

2024

£

£

Stocks

24,056

40,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,827

3,600

Other debtors

-

32,150

Prepayments

10,317

2,223

14,144

37,973

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 10)

12,717

10,857

Trade creditors

14,305

14,714

Corporation tax

4,611

5,860

Social security and other taxes

4,472

4,456

Other creditors

1,990

1,967

Director's current account

131

3,313

Accrued expenses

3,154

1,205

41,380

42,372

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts (see note 10)

46,079

46,291

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

12,717

10,857

Between one and five years

46,079

46,291

58,796

57,148

Non-cancellable

operating leases

2025

2024

£

£

Within one year

25,080

25,080

Between one and five years

25,080

50,160

50,160

75,240