| T & H CARPETS LTD |
| Registered number: |
09573898 |
| Balance Sheet |
| as at 31 May 2026 |
|
| Notes |
|
|
2026 |
|
|
2025 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
25,066 |
|
|
49,581 |
|
| Current assets |
| Stocks |
|
|
65,200 |
|
|
101,250 |
| Debtors |
4 |
|
397,155 |
|
|
337,848 |
| Cash at bank and in hand |
|
|
13,607 |
|
|
25,181 |
|
|
|
475,962 |
|
|
464,279 |
|
| Creditors: amounts falling due within one year |
5 |
|
(306,025) |
|
|
(301,618) |
|
| Net current assets |
|
|
|
169,937 |
|
|
162,661 |
|
| Total assets less current liabilities |
|
|
|
195,003 |
|
|
212,242 |
|
| Creditors: amounts falling due after more than one year |
6 |
|
|
(1,702) |
|
|
(1,802) |
|
|
|
| Net assets |
|
|
|
193,301 |
|
|
210,440 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100 |
|
|
100 |
| Profit and loss account |
|
|
|
193,201 |
|
|
210,340 |
|
| Shareholder's funds |
|
|
|
193,301 |
|
|
210,440 |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| AISHA PATEL |
| Director |
| Approved by the board on 10 August 2026 |
|
| T & H CARPETS LTD |
| Notes to the Accounts |
| for the year ended 31 May 2026 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. |
|
|
Stocks |
|
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
| 2 |
Employees |
2026 |
|
2025 |
| Number |
Number |
|
|
Average number of persons employed by the company |
4 |
|
6 |
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Plant and machinery etc |
| £ |
|
Cost |
|
At 1 June 2025 |
75,387 |
|
Additions |
2,344 |
|
Disposals |
(27,365) |
|
At 31 May 2026 |
50,366 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 1 June 2025 |
25,806 |
|
Charge for the year |
5,037 |
|
On disposals |
(5,543) |
|
At 31 May 2026 |
25,300 |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 May 2026 |
25,066 |
|
At 31 May 2025 |
49,581 |
|
| 4 |
Debtors |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade debtors |
212,672 |
|
211,848 |
|
Other debtors (Inter company Loans) |
184,483 |
|
126,000 |
|
|
|
|
|
|
397,155 |
|
337,848 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due within one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Trade creditors |
293,679 |
|
228,874 |
|
Corporation tax |
- |
|
6,092 |
|
Other creditors |
12,346 |
|
66,652 |
|
|
|
|
|
|
306,025 |
|
301,618 |
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due after one year |
2026 |
|
2025 |
| £ |
£ |
|
|
Directors Loan |
1,702 |
|
1,802 |
|
| 7 |
Directors Loan Balance |
|
Description and conditions |
B/fwd |
Paid |
Repaid |
C/fwd |
| £ |
£ |
£ |
£ |
|
|
AISHA PATEL |
3,085 |
|
- |
|
(283) |
|
2,802 |
|
|
|
3,085 |
|
- |
|
(283) |
|
2,802 |
|
|
|
|
|
|
|
|
|
| 8 |
Related party transactions |
|
|
The company loaned the following sums to companies under the control of the director and their spouse.
IAP Holdings Ltd - £105,500, ALM Cars Ltd - £500, HT Enterprise £20,000. |
|
| 9 |
Controlling party |
|
|
Aisha Patel retains full control of the company by virtue of her owning the majority of the issued share capital. |
|
| 8 |
Outlets. |
|
|
The company currently operates 1 outlet from Heckmondwike. |
|
|
| 10 |
Other information |
|
|
T & H CARPETS LTD is a private company limited by shares and incorporated in England. Its registered office is: |
|
16 WALKLEY LANE |
|
HECKMONDWIKE |
|
WF16 0NB |