Registration number: 09241007

B&L Flooring (UK) Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 7

B&L Flooring (UK) Limited

(Registration number: 09241007)
Balance Sheet as at 30 September 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	4,047	4,701
Current assets
Debtors	6	23,281	25,265
Cash at bank and in hand		32,330	13,587
		55,611	38,852
Creditors: Amounts falling due within one year	7	(50,419)	(42,132)
Net current assets/(liabilities)		5,192	(3,280)
Net assets		9,239	1,421
Capital and reserves
Called up share capital	8	2	2
Retained earnings		9,237	1,419
Shareholders' funds		9,239	1,421

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 1 November 2026 and signed on its behalf by:
 

......................................... Mrs L Wheeler Director

B&L Flooring (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
29 Vicarage Lane
Stubbington
Hampshire
PO14 2LA
England

These financial statements were authorised for issue by the Board on 1 November 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

B&L Flooring (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% straight line
Motor vehicles	25% straight line
Furnitire and fittings	20% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

B&L Flooring (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

B&L Flooring (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 October 2025	22,000	22,000
At 30 September 2026	22,000	22,000
Amortisation
At 1 October 2025	22,000	22,000
At 30 September 2026	22,000	22,000
Carrying amount
At 30 September 2026	-	-

5	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2025	11,316	7,579	33,485	52,380
At 30 September 2026	11,316	7,579	33,485	52,380
Depreciation
At 1 October 2025	9,256	7,095	31,328	47,679
Charge for the year	180	474	-	654
At 30 September 2026	9,436	7,569	31,328	48,333
Carrying amount
At 30 September 2026	1,880	10	2,157	4,047
At 30 September 2025	2,060	484	2,157	4,701

6

Debtors

Current	2026 £	2025 £
Trade debtors	23,281	8,046
Other debtors	-	17,219
	23,281	25,265

B&L Flooring (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	9	-	7,500
Trade creditors		10,624	-
Taxation and social security		37,870	31,072
Accruals and deferred income		1,925	1,925
Other creditors		-	1,635
		50,419	42,132

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordnary of £1 each	2	2	2	2

9	Loans and borrowings

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	7,500

B&L Flooring (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2026

10	Related party transactions

Transactions with directors

2026	At 1 October 2025 £	Repayments by director £	At 30 September 2026 £
Mr ML Wheeler
Director's loan account (subject to interest at OR and repayable on demand	8,000	(8,000)	-
Mrs L Wheeler
Director's loan account (subject to interest at OR and repayable on demand	8,000	(8,000)	-

2025	At 1 October 2024 £	Advances to director £	Repayments by director £	At 30 September 2025 £
Mr ML Wheeler
Director's loan account (subject to interest at OR and repayable on demand	27,533	8,000	(27,533)	8,000
Mrs L Wheeler
Director's loan account (subject to interest at OR and repayable on demand	-	8,000	-	8,000