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dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 03128342 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 03128342 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 03128342 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 03128342 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 03128342 dpl-frs:Item12 2021-04-01 2022-03-31 03128342 dpl-frs:Item12 2021-03-31 03128342 dpl-frs:Item12 2022-03-31 03128342 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 03128342 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 03128342 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 03128342 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 03128342 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 03128342 1 2021-04-01 2022-03-31 03128342 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 03128342
Funky Junk Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03128342
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 17,981 21,834
Tangible Assets 5 129,556 140,764
147,537 162,598
CURRENT ASSETS
Stocks 6 257,818 353,172
Debtors 7 281,583 273,820
Cash at bank and in hand 16,857 49,849
556,258 676,841
Creditors: Amounts Falling Due Within One Year 8 (579,900 ) (680,449 )
NET CURRENT ASSETS (LIABILITIES) (23,642 ) (3,608 )
TOTAL ASSETS LESS CURRENT LIABILITIES 123,895 158,990
Creditors: Amounts Falling Due After More Than One Year 9 (38,546 ) (70,848 )
NET ASSETS 85,349 88,142
CAPITAL AND RESERVES
Called up share capital 10 118 118
Share premium account 39,172 39,172
Capital redemption reserve 20 20
Profit and Loss Account 46,039 48,832
SHAREHOLDERS' FUNDS 85,349 88,142
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Mrs Claire Louise McKone
Director
27/11/2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Funky Junk Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03128342 . The registered office is Unit 10, 407 - 409 Hornsey Road, London, N19 4DX.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is the website development .It is amortised to profit and loss account over 15% using the reducing balance method.
2.5. 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:
Leasehold 10% reducing balance
Plant & Machinery 5% reducing balance
Fixtures & Fittings 20% reducing balance
2.6. 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.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. 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: 6 (2022: 6)
6 6
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 April 2022 4,000 73,738 77,738
As at 31 March 2023 4,000 73,738 77,738
Amortisation
As at 1 April 2022 4,000 51,904 55,904
Provided during the period - 3,853 3,853
As at 31 March 2023 4,000 55,757 59,757
Net Book Value
As at 31 March 2023 - 17,981 17,981
As at 1 April 2022 - 21,834 21,834
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2022 119,430 332,894 39,144 491,468
As at 31 March 2023 119,430 332,894 39,144 491,468
...CONTINUED
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Depreciation
As at 1 April 2022 92,839 237,662 20,203 350,704
Provided during the period 2,659 4,761 3,788 11,208
As at 31 March 2023 95,498 242,423 23,991 361,912
Net Book Value
As at 31 March 2023 23,932 90,471 15,153 129,556
As at 1 April 2022 26,591 95,232 18,941 140,764
6. Stocks
2023 2022
£ £
Finished goods 257,818 353,172
257,818 353,172
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 54,710 88,228
Prepayments and accrued income 63,647 -
Other debtors 163,226 185,592
281,583 273,820
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 217,438 189,885
Bank loans and overdrafts 7,121 1,136
Corporation tax 2,924 2,955
Other taxes and social security 1,413 -
VAT 18,119 18,507
Net wages 5,263 -
Other creditors 18,482 -
Clients Advance payments - 114,554
Accruals and deferred income 19,308 5,200
Amounts owed to group undertakings 289,832 348,212
579,900 680,449
On 19/11/2020 Funky Junk Italy Srl acquire 103 shares of Funky Junk, becoming the major shareholder and contributed £348,212 to the company.
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9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 33,546 45,848
Other creditors 5,000 25,000
38,546 70,848
The other creditors is the amount owned to Eccentric Directions Limited due to the sales of shares and balance from previous years.
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 118 118
11. Related Party Transactions
The major shareholder is Funky Junk Italy Srl, Via Antonio Pollaiuolo 15, 20159, Milano, MI, Italy
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