Statement of compliance
These financial statements have been prepared in accordance with the provisions of Section 1A Small Entities of FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006, including the provisions of Part 15 of the Companies Act 2006 relating to small companies.
Basis of preparation
The financial statements have been prepared under the historical cost convention. The financial statements are presented in sterling (£), which is the functional currency of the company, and are rounded to the nearest pound.
Value added tax
The company has been registered for VAT from 5 July 2026. Turnover and expenses arising from that date are stated net of VAT. Before that date, VAT suffered was not recoverable and is included in the cost of the related expense or asset.
Employee benefits
Short-term employee benefits, including the director's salary and related employer's national insurance contributions, are recognised as an expense in the period in which the related service is received.

The financial statements have been prepared on the going concern basis. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for at least twelve months from the date of approval of these financial statements. Accordingly, the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Turnover represents amounts receivable for the supply and fitting of blinds, curtains and flooring, net of VAT and trade discounts. Turnover is recognised when the goods have been supplied and fitted. Deposits received in advance of the work being completed are included in creditors as payments received on account until the work is completed.

Rentals payable under operating leases are charged to the Income Statement on a straight-line basis over the term of the relevant lease.

Tax is recognised in the Income Statement. Current tax is the amount of corporation tax payable in respect of the taxable profit for the year, calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date, using the tax rates expected to apply when the timing differences reverse. Deferred tax assets are recognised only to the extent that it is probable that they will be recovered. Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of each asset, less its estimated residual value, over its expected useful life. A full year's charge is made in the year of acquisition and none in the year of disposal. The rates and methods used are as follows:

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined on a first-in, first-out basis and includes all costs of purchase.

The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments. Basic financial instruments, comprising trade and other debtors, cash at bank, trade and other creditors and amounts owed to the director, are initially recognised at transaction price and subsequently measured at amortised cost, less any impairment in the case of debtors. Amounts owed to the director are unsecured, interest free and repayable on demand.
Prepayments are not financial instruments and are stated at the amount paid in advance for goods or services to be received after the reporting date.