Eaton Square Carpets Limited - Filleted accounts

Registered number

06071179

Eaton Square Carpets Limited

Filleted Accounts

31 January 2026

Eaton Square Carpets Limited
Registered number:		06071179
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		15,136			28,708

Current assets
Stocks		132,806			156,548
Debtors	4	215,471			278,399
Cash at bank and in hand		375,800			217,107
		724,077			652,054

Creditors: amounts falling due within one year	5	(521,735)			(478,103)

Net current assets			202,342			173,951

Total assets less current liabilities			217,478			202,659


Provisions for liabilities			(3,784)			(7,082)


Net assets			213,694			195,577

Capital and reserves
Called up share capital			100			100
Profit and loss account			213,594			195,477

Shareholder's funds			213,694			195,577

The directors are 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 directors acknowledge their 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.




J D P Dowling
Director
Approved by the board on 15 May 2026

Eaton Square Carpets Limited
Notes to the Accounts
for the year ended 31 January 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:

	Plant and machinery	18% to 33% reducing balance
	Motor vehicles	18% Reducing balance

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			5		7


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	29,712		34,521		64,233
	Disposals	-		(6,000)		(6,000)
	At 31 January 2026	29,712		28,521		58,233

	Depreciation
	At 1 February 2025	23,097		12,428		35,525
	Charge for the year	3,518		5,134		8,652
	On disposals	-		(1,080)		(1,080)
	At 31 January 2026	26,615		16,482		43,097

	Net book value
	At 31 January 2026	3,097		12,039		15,136
	At 31 January 2025	6,615		22,093		28,708


4	Debtors			2026		2025
£					£

	Trade debtors			63,095		85,875
	Other debtors			152,376		192,524
				215,471		278,399


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			115,326		140,804
	Taxation and social security costs			56,971		17,016
	Other creditors			349,438		320,283
				521,735		478,103


6	Other information

	Eaton Square Carpets Limited is a private company limited by shares and incorporated in England. Its registered office is:
	71-75 Shelton Street
	Covent Garden
	London
	WC2H 9JQ