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Registered number: 06788658
C.W.Jones Carpet & Flooring Limited
Financial Statements
For The Year Ended 28 February 2026
Oakensen (Bristol) Limited
Chartered Accountants
Westbury Court Church Road
Westbury-on-Trym
Bristol
BS9 3EF
C.W.Jones Carpet & Flooring Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
C.W.Jones Carpet & Flooring Limited
Balance Sheet
As At 28 February 2026
Balance Sheet
Registered number: 06788658

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 850,677 |  | 692,159
|  |  | 850,677 |  | 692,159
CURRENT ASSETS
Stocks | 5 | 62,147 |  | 60,250 |
Debtors | 6 | 127,066 |  | 230,479 |
Cash at bank and in hand |  | 306,132 |  | 227,388 |
|  | 495,345 |  | 518,117 |
Creditors: Amounts Falling Due Within One Year | 7 | (444,003 ) |  | (485,168 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 51,342 |  | 32,949
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 902,019 |  | 725,108
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (174,858 ) |  | (223,774 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,169 ) |  | (21,622 )
NET ASSETS |  |  | 711,992 |  | 479,712
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Revaluation reserve | 11 |  | 7,500 |  | -
Profit and Loss Account |  |  | 704,392 |  | 479,612
SHAREHOLDERS' FUNDS |  |  | 711,992 |  | 479,712

Page 1
Page 2
C.W.Jones Carpet & Flooring Limited
Balance Sheet (continued)
As At 28 February 2026
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

A C Jones Director
7 July 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
C.W.Jones Carpet & Flooring Limited
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
C.W.Jones Carpet & Flooring Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06788658 . The registered office is 10 Vale Lane, Bedminster, Bristol, BS3 5RU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Revaluation policy
Leasehold | 10 years straight line
Plant & Machinery | 10 years straight line
Motor Vehicles | 5 years straight line
Fixtures & Fittings | 10 years straight line

Freehold property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the directors based on information from external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in other comprehensive income.
Page 3
Page 4
C.W.Jones Carpet & Flooring Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2025: 29)
21 29
Page 4
Page 5
C.W.Jones Carpet & Flooring Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
Cost or Valuation
As at 1 March 2025 | 790,000 | 33,308 | 18,433 | 173,734
Disposals | - | - | - | (49,880 )
Revaluation | 10,000 | - | - | -
As at 28 February 2026 | 800,000 | 33,308 | 18,433 | 123,854
Depreciation
As at 1 March 2025 | 184,331 | 33,308 | 11,552 | 120,907
Provided during the period | - | - | 1,720 | 12,179
Disposals | - | - | - | (31,591 )
On revaluations | (184,331 ) | - | - | -
As at 28 February 2026 | - | 33,308 | 13,272 | 101,495
Net Book Value
As at 28 February 2026 | 800,000 | - | 5,161 | 22,359
As at 1 March 2025 | 605,669 | - | 6,881 | 52,827

| Fixtures & Fittings | Total
--- | --- | ---
| £ | £
Cost or Valuation
As at 1 March 2025 | 59,502 | 1,074,977
Disposals | - | (49,880 )
Revaluation | - | 10,000
As at 28 February 2026 | 59,502 | 1,035,097
Depreciation
As at 1 March 2025 | 32,720 | 382,818
Provided during the period | 3,625 | 17,524
Disposals | - | (31,591 )
On revaluations | - | (184,331 )
As at 28 February 2026 | 36,345 | 184,420
Net Book Value
As at 28 February 2026 | 23,157 | 850,677
As at 1 March 2025 | 26,782 | 692,159

Page 5
Page 6
C.W.Jones Carpet & Flooring Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 62,147 |  | 60,250

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 91,432 |  | 168,186
Amounts recoverable on contracts | 18,633 |  | 51,303
Other debtors | 17,001 |  | 10,990
| 127,066 |  | 230,479

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,151 |  | 7,919
Trade creditors | 124,648 |  | 151,296
Bank loans and overdrafts | 16,287 |  | 10,199
Amounts owed to participating interests | 104,744 |  | 125,553
Other creditors | 131,037 |  | 133,074
Taxation and social security | 62,136 |  | 57,127
| 444,003 |  | 485,168

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,105 |  | 28,382
Bank loans | 173,753 |  | 195,392
| 174,858 |  | 223,774

Page 6
Page 7
C.W.Jones Carpet & Flooring Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
9. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 5,151 |  | 7,919
Later than one year and not later than five years | 1,105 |  | 28,382
| 6,256 |  | 36,301
| 6,256 |  | 36,301

10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Reserves

| Revaluation Reserve
--- | ---
| £
Surplus on revaluation | 7,500
As at 28 February 2026 | 7,500

12. Related Party Transactions
Included in amounts owed to group undertakings is an amount of £44,899 (2025: £64,542) owed by the company to Fallway Ltd, a company controlled by the directors.
Included in amounts owed to group undertakings is an amount of £59,845 (2025: £61,011) owed by the company to its parent company, C W Jones Holdings Ltf.
13. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is C W Jones Holdings Limited, incorporated in England and Wales.
Its registered office is 10 Vale Lane Bedminster, Bristol, United Kingdom, BS3 5RU.
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