2022-04-012023-03-312023-03-31false07178569COSTANTINO FURNITURE IMPORTS 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COSTANTINO FURNITURE IMPORTS LIMITED

Registered Number
07178569
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

COSTANTINO FURNITURE IMPORTS LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

A D Briant
A J Chavez-Munoz

Registered Address

Unit 5 Cobham Road
Wimborne
BH21 7PN

Registered Number

07178569 (England and Wales)
COSTANTINO FURNITURE IMPORTS LIMITED
Balance Sheet as at
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets631,84544,105
31,84544,105
Current assets
Stocks952,236682,359
Debtors7127,931126,524
1,080,167808,883
Creditors amounts falling due within one year8(200,021)(148,470)
Net current assets (liabilities)880,146660,413
Total assets less current liabilities911,991704,518
Creditors amounts falling due after one year9(773,588)(588,880)
Provisions for liabilities(4,717)(6,849)
Net assets133,686108,789
Capital and reserves
Called up share capital22
Profit and loss account133,684108,787
Shareholders' funds133,686108,789
The financial statements were approved and authorised for issue by the Board of Directors on 21 November 2023, and are signed on its behalf by:
A D Briant
Director
Registered Company No. 07178569
COSTANTINO FURNITURE IMPORTS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
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).
4.Accounting policies
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery25-
Fixtures and fittings33-
Stocks policy
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Taxation policy
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Valuation of financial instruments policy
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
5.Employee information

20232022
Average number of employees during the year107
6.Property, plant and equipment

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
At 01 April 2210,3984,30065,43180,129
Additions--732732
At 31 March 2310,3984,30066,16380,861
Depreciation and impairment
At 01 April 222,3401,98231,70236,024
Charge for year1,04058011,37212,992
At 31 March 233,3802,56243,07449,016
Net book value
At 31 March 237,0181,73823,08931,845
At 31 March 228,0582,31833,72944,105
7.Debtors

2023

2022

££
Prepayments and accrued income127,931126,524
Total127,931126,524
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables18,722-
Bank borrowings and overdrafts40,30353,030
Taxation and social security115,13178,076
Other creditors23,40815,246
Accrued liabilities and deferred income2,4572,118
Total200,021148,470
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts650,229364,000
Other creditors123,359224,880
Total773,588588,880