THE BED & MATTRESS CENTRE LIMITED Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05576229

THE BED & MATTRESS CENTRE LIMITED

Filleted Unaudited Financial Statements

30 September 2026

THE BED & MATTRESS CENTRE LIMITED

Statement of Financial Position

30 September 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		6,766	8,395

Current assets

Stocks		41,329	34,340
Debtors	6	28,971	31,775
Cash at bank and in hand		189,753	202,030
		---------	---------
		260,053	268,145

Creditors: amounts falling due within one year	7	130,262		157,529
		---------		---------
Net current assets			129,791	110,616
			---------	---------
Total assets less current liabilities			136,557	119,011
			---------	---------
Net assets			136,557	119,011
			---------	---------

Capital and reserves

Called up share capital	300	300
Profit and loss account	136,257	118,711
	---------	---------
Shareholders funds	136,557	119,011
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2026 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 were approved by the board of directors and authorised for issue on 9 October 2026 , and are signed on behalf of the board by:

D Hodson

Director

THE BED & MATTRESS CENTRE LIMITED

Notes to the Financial Statements

Year ended 30 September 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is A27 West Bound, Chichester Bypass, Stockbridge, Chichester, West Sussex, PO19 8FH.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Lease	-	Over 20 years
Storage Units	-	15% reducing balance
Fixtures & Fittings	-	15% reducing balance
Vans	-	25% reducing balance
Office equipment	-	15% reducing balance

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 stock to its present location and condition.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2025: 6 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£	£
Cost
At 1 Oct 2025 and 30 Sep 2026	8,381	6,170	6,898	21,495	5,576	48,520
	-------	-------	-------	--------	-------	--------
Depreciation
At 1 Oct 2025	8,381	5,890	6,615	14,079	5,160	40,125
Charge for the year	–	42	42	1,483	62	1,629
	-------	-------	-------	--------	-------	--------
At 30 Sep 2026	8,381	5,932	6,657	15,562	5,222	41,754
	-------	-------	-------	--------	-------	--------
Carrying amount
At 30 Sep 2026	–	238	241	5,933	354	6,766
	-------	-------	-------	--------	-------	--------
At 30 Sep 2025	–	280	283	7,416	416	8,395
	-------	-------	-------	--------	-------	--------

6. Debtors

	2026	2025
	£	£
Amounts due from customers	7,493	11,060
Prepayments and accrued income	21,478	20,715
	--------	--------
	28,971	31,775
	--------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	22,043	23,980
Accruals and deferred income	4,550	4,334
Corporation tax	77,986	99,068
Social security and other taxes	25,683	29,670
Director loan accounts	–	477
	---------	---------
	130,262	157,529
	---------	---------

8. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
D Hodson	( 159)	159	–
D Russell	( 159)	159	–
M Broom	( 159)	159	–
	----	----	----
	( 477)	477	–
	----	----	----

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
D Hodson	( 245)	86	( 159)
D Russell	( 245)	86	( 159)
M Broom	( 247)	88	( 159)
	----	----	----
	( 737)	260	( 477)
	----	----	----