REGISTERED NUMBER: 03364738 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

C. M. Tiling Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

I C Mawbey

Mrs J C Mawbey

SECRETARY:

I C Mawbey

REGISTERED OFFICE:

49 Heather Lea Avenue

Sheffield

S17 3DL

REGISTERED NUMBER:

03364738 (England and Wales)

ACCOUNTANTS:

Heather Lea Business Services

49 Heather Lea Avenue

Sheffield

S17 3DL

FIXED ASSETS

Tangible assets

4

19,712

26,283

CURRENT ASSETS

Debtors

5

69,361

74,208

Cash at bank

1,031

5,374

70,392

79,582

CREDITORS

Amounts falling due within one year

6

59,318

72,737

NET CURRENT ASSETS

11,074

6,845

TOTAL ASSETS LESS CURRENT LIABILITIES

30,786

33,128

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

7

30,686

33,028

SHAREHOLDERS' FUNDS

30,786

33,128

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by:

I C Mawbey - Director

Mrs J C Mawbey - Director

1.	STATUTORY INFORMATION

C. M. Tiling Company 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 etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2025

and 28 February 2026

70,809

487

71,296

DEPRECIATION

At 1 March 2025

44,613

400

45,013

Charge for year

6,549

22

6,571

At 28 February 2026

51,162

422

51,584

NET BOOK VALUE

At 28 February 2026

19,647

65

19,712

At 28 February 2025

26,196

87

26,283

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

12,594

2,592

Other debtors

56,767

71,616

69,361

74,208

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

8,208

18,315

Trade creditors

5,859

7,574

Taxation and social security

37,933

39,577

Other creditors

7,318

7,271

59,318

72,737

7.

RESERVES

Retained

earnings

£

At 1 March 2025

33,028

Deficit for the year

(2,342

)

At 28 February 2026

30,686

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025:

28.2.26

28.2.25

£

£

I C Mawbey and Mrs J C Mawbey

Balance outstanding at start of year

44,195

49,412

Amounts advanced

8,279

324

Amounts repaid

(23,127

)

(5,541

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

29,347

44,195

9.	ULTIMATE CONTROLLING PARTY

The controlling party is I C Mawbey.

The ultimate controlling party is I C Mawbey.

The following reproduces the text of the report prepared for the directors 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 Directors 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 C. M. Tiling Company Limited for the year ended 28 February 2026 which comprise the Statement of Income and Retained Earnings, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of C. M. Tiling Company Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C. M. Tiling Company Limited and state those matters that we have agreed to state to the Board of Directors of C. M. Tiling Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C. M. Tiling Company Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C. M. Tiling Company 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 loss of C. M. Tiling Company Limited. You consider that C. M. Tiling Company 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 C. M. Tiling Company 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.

Heather Lea Business Services

49 Heather Lea Avenue

Sheffield

S17 3DL

15 October 2026