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UPDATE
Before the above ufw rules, iptables only have these rules that "deny/block" something (besides the general blocking in case of not explicitly granting access):

Chain ufw-logging-deny (2 references)
target     prot opt source               destination         
RETURN     all  --  anywhere             anywhere             ctstate INVALID limit: avg 3/min burst 10
LOG        all  --  anywhere             anywhere             limit: avg 3/min burst 10 LOG level warning prefix "[UFW BLOCK] "

Chain ufw-not-local (1 references)
target     prot opt source               destination         
RETURN     all  --  anywhere             anywhere             ADDRTYPE match dst-type LOCAL
RETURN     all  --  anywhere             anywhere             ADDRTYPE match dst-type MULTICAST
RETURN     all  --  anywhere             anywhere             ADDRTYPE match dst-type BROADCAST
ufw-logging-deny  all  --  anywhere             anywhere             limit: avg 3/min burst 10
DROP       all  --  anywhere             anywhere

        

$ufw status numbered
Status: active

 To                         Action      From
 --                         ------      ----
[ 7] Anywhere                   ALLOW IN    192.168.0.0/16             # allow all from LAN
[ 8] Anywhere                   ALLOW IN    192.168.1.148              # allow all from Samsung TV
[10] Anywhere on enp1s0         ALLOW IN    Anywhere                   # allow all from LAN (enp1s0)

Why ufw blocks 192.168.1.31 access from 192.168.1.148? all above ufw rules should facilitate that access but why they don't?

$ufwl | grep '192.168'
... [UFW BLOCK] IN=enp1s0 OUT= MAC=68:05:ca:24:83:6c:00:12:fb:74:36:26:08:00 SRC=192.168.1.148 DST=192.168.1.31 LEN=40 TOS=0x00 PREC=0x00 TTL=64 ID=0 DF PROTO=TCP SPT=52235 DPT=25930 WINDOW=0 RES=0x00 RST URGP=0 MARK=0x1

$lsb_release -a
No LSB modules are available.
Distributor ID: Ubuntu
Description:    Ubuntu 21.10
Release:        21.10
Codename:       impish

$ufw status numbered
Status: active

 To                         Action      From
 --                         ------      ----
[ 7] Anywhere                   ALLOW IN    192.168.0.0/24             # allow all from LAN
[ 8] Anywhere                   ALLOW IN    192.168.1.0/24             # allow all from LAN
[ 9] OpenSSH                    LIMIT IN    Anywhere                   # allow ssh (limited)
[10] xxxxx                      ALLOW IN    Anywhere                   # allow transmission access
[11] Anywhere                   ALLOW IN    192.168.1.148              # allow all from Samsung TV
[12] Anywhere                   ALLOW IN    192.168.1.252              # allow all from KEF LSX speakers

Why ufw blocks 192.168.1.31 access from 192.168.1.148? all above ufw rules should facilitate that access but why they don't?

$ufwl | grep '192.168'
... [UFW BLOCK] IN=enp1s0 OUT= MAC=68:05:ca:24:83:6c:00:12:fb:74:36:26:08:00 SRC=192.168.1.148 DST=192.168.1.31 LEN=40 TOS=0x00 PREC=0x00 TTL=64 ID=0 DF PROTO=TCP SPT=52235 DPT=25930 WINDOW=0 RES=0x00 RST URGP=0 MARK=0x1
... [UFW BLOCK] IN=enp1s0 OUT= MAC=68:05:ca:24:83:6c:84:17:15:02:86:9f:08:00 SRC=192.168.1.252 DST=192.168.1.31 LEN=40 TOS=0x00 PREC=0x00 TTL=128 ID=52973 PROTO=TCP SPT=8080 DPT=33658 WINDOW=65535 RES=0x00 RST URGP=0 MARK=0x1

$lsb_release -a
No LSB modules are available.
Distributor ID: Ubuntu
Description:    Ubuntu 21.10
Release:        21.10
Codename:       impish

$ufw status numbered Status: active

 To                         Action      From
 --                         ------      ----
[ 7] Anywhere                   ALLOW IN    192.168.0.0/16             # allow all from LAN
[ 8] Anywhere                   ALLOW IN    192.168.1.148              # allow all from Samsung TV
[10] Anywhere on enp1s0         ALLOW IN    Anywhere                   # allow all from LAN (enp1s0)

Why ufw blocks 192.168.1.31 access from 192.168.1.148? all above ufw rules should facilitate that access but why they don't?

$ufwl | grep '192.168'
... [UFW BLOCK] IN=enp1s0 OUT= MAC=68:05:ca:24:83:6c:00:12:fb:74:36:26:08:00 SRC=192.168.1.148 DST=192.168.1.31 LEN=40 TOS=0x00 PREC=0x00 TTL=64 ID=0 DF PROTO=TCP SPT=52235 DPT=25930 WINDOW=0 RES=0x00 RST URGP=0 MARK=0x1

$lsb_release -a
No LSB modules are available.
Distributor ID: Ubuntu
Description:    Ubuntu 21.10
Release:        21.10
Codename:       impish

$ufw status numbered
Status: active

 To                         Action      From
 --                         ------      ----
[ 7] Anywhere                   ALLOW IN    192.168.0.0/16             # allow all from LAN
[ 8] Anywhere                   ALLOW IN    192.168.1.148              # allow all from Samsung TV
[10] Anywhere on enp1s0         ALLOW IN    Anywhere                   # allow all from LAN (enp1s0)

Why ufw blocks 192.168.1.31 access from 192.168.1.148? all above ufw rules should facilitate that access but why they don't?

$ufwl | grep '192.168'
... [UFW BLOCK] IN=enp1s0 OUT= MAC=68:05:ca:24:83:6c:00:12:fb:74:36:26:08:00 SRC=192.168.1.148 DST=192.168.1.31 LEN=40 TOS=0x00 PREC=0x00 TTL=64 ID=0 DF PROTO=TCP SPT=52235 DPT=25930 WINDOW=0 RES=0x00 RST URGP=0 MARK=0x1

$lsb_release -a
No LSB modules are available.
Distributor ID: Ubuntu
Description:    Ubuntu 21.10
Release:        21.10
Codename:       impish