REGISTERED NUMBER: 04336357 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

Clitheroe Bathroom Centre Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G I Luker

I Luker

SECRETARY:

G I Luker

REGISTERED OFFICE:

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

REGISTERED NUMBER:

04336357 (England and Wales)

ACCOUNTANTS:

Bennett Kirkhope Smith

Chartered Certified Accountants

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

34,608

45,513

34,608

45,513

CURRENT ASSETS

Stocks

20,000

20,000

Debtors

6

3,211

3,280

Cash at bank and in hand

263,857

250,197

287,068

273,477

CREDITORS

Amounts falling due within one year

7

152,221

133,826

NET CURRENT ASSETS

134,847

139,651

TOTAL ASSETS LESS CURRENT LIABILITIES

169,455

185,164

PROVISIONS FOR LIABILITIES

8

7,268

8,650

NET ASSETS

162,187

176,514

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

162,087

176,414

SHAREHOLDERS' FUNDS

162,187

176,514

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 3 November 2026 and were signed on its behalf by:

G I Luker - Director

I Luker - Director

1.	STATUTORY INFORMATION

Clitheroe Bathroom Centre 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

40% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 6 (2025 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

60,000

AMORTISATION

At 1 April 2025

and 31 March 2026

60,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

12,460

66,915

6,350

85,725

Additions

189

-

345

534

At 31 March 2026

12,649

66,915

6,695

86,259

DEPRECIATION

At 1 April 2025

10,389

24,706

5,117

40,212

Charge for year

312

10,553

574

11,439

At 31 March 2026

10,701

35,259

5,691

51,651

NET BOOK VALUE

At 31 March 2026

1,948

31,656

1,004

34,608

At 31 March 2025

2,071

42,209

1,233

45,513

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

228

1,166

Prepayments

2,983

2,114

3,211

3,280

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

95,116

88,812

Corporation tax

15,001

7,199

Social security and other taxes

4,710

4,171

VAT

19,788

11,112

Other creditors

519

481

Directors' current accounts

6,590

13,919

Accrued expenses

10,497

8,132

152,221

133,826

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

7,268

8,650

Deferred

tax

£

Balance at 1 April 2025

8,650

Credit to Statement of Income and Retained Earnings during year

(1,382

)

Balance at 31 March 2026

7,268

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100

10.	ULTIMATE CONTROLLING PARTY