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frs-countries:EnglandWales 2021-06-01 2022-05-31
Registered number: 07532698
The Headboard Workshop Ltd
Financial Statements
For The Year Ended 31 May 2023
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07532698
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 190,149 121,944
190,149 121,944
CURRENT ASSETS
Stocks 5 81,685 69,124
Debtors 6 37,459 44,556
Cash at bank and in hand 297,767 373,090
416,911 486,770
Creditors: Amounts Falling Due Within One Year 7 (342,325 ) (365,170 )
NET CURRENT ASSETS (LIABILITIES) 74,586 121,600
TOTAL ASSETS LESS CURRENT LIABILITIES 264,735 243,544
Creditors: Amounts Falling Due After More Than One Year 8 (62,127 ) (40,910 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (36,128 ) (23,169 )
NET ASSETS 166,480 179,465
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 166,478 179,463
SHAREHOLDERS' FUNDS 166,480 179,465
Page 1
Page 2
For the year ending 31 May 2023 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
Mr Euan Kelway-Bamber
Director
23 February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Headboard Workshop Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07532698 . The registered office is Unit 10-11, St David's Industrial Estate, Pengam, Blackwood, NP12 3SW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all years presented unless otherwise specified.
2.2. Turnover
Turnover represents the value, net of Value Added Tax and discounts, of goods supplied to customers and work carried out in respect of services provided to customers. 
Turnover from the sale of goods and services is recognised when the significant risks and rewards arising from the ownership of the finished goods have been transferred to the buyer. 
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:
Plant & Machinery 20% Straight line
Motor Vehicles 25% Reducing balance
Office equipment 20% Straight line
Website 20% Straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 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. 
2.6. Taxation
Tax on profit represents the sum of tax currently payable and tax deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have orignated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. 
Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse based on tax rates and the law enacted or substantively enacted at the balance sheet date. 
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 3
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3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 3 3
Sales, marketing and distribution 6 6
Manufacturing 10 11
19 20
4. Tangible Assets
Plant & Machinery Motor Vehicles Office equipment Website Total
£ £ £ £ £
Cost
As at 1 June 2022 72,927 30,020 35,755 81,848 220,550
Additions 52,955 54,434 529 6,660 114,578
Disposals - (30,020 ) - - (30,020 )
As at 31 May 2023 125,882 54,434 36,284 88,508 305,108
Depreciation
As at 1 June 2022 48,780 17,355 32,471 - 98,606
Provided during the period 18,695 13,609 1,404 - 33,708
Disposals - (17,355 ) - - (17,355 )
As at 31 May 2023 67,475 13,609 33,875 - 114,959
Net Book Value
As at 31 May 2023 58,407 40,825 2,409 88,508 190,149
As at 1 June 2022 24,147 12,665 3,284 81,848 121,944
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Motor Vehicles 40,825 -
40,825 -
5. Stocks
2023 2022
£ £
Finished goods 81,685 69,124
81,685 69,124
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 18,814 24,912
Prepayments and accrued income 11,030 8,641
Other debtors 7,615 9,199
37,459 42,752
Due after more than one year
Other debtors - 1,804
- 1,804
37,459 44,556
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 7,605 543
Trade creditors 73,702 40,165
Bank loans and overdrafts 14,880 13,636
Corporation tax 17,547 44,151
Other taxes and social security 9,158 10,058
VAT 42,728 65,648
Other creditors 176,705 190,969
342,325 365,170
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 34,829 -
Bank loans 27,298 40,910
62,127 40,910
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,605 543
Later than one year and not later than five years 34,829 -
42,434 543
42,434 543
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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11. Related Party Transactions
The directors, Mr E Kelway-Bamber and Mrs L Kelway-Bamber, are also directors of and shareholders in Turnkey Trading Limited. 
During the year, the company received loans totalling £82,000 (2022: £137,000) from Turnkey Trading Limited and made repayments totalling £17,000 (2022: £20,000) to Turnkey Trading Limited. The company also supplied materials to Turnkey Trading Limited at an arms length cost of £8,000 (2022: £18,700) and received materials from Turnkey Trading Limited at an arms length cost of £1,000 (2022: £Nil). 
Management charges of £53,350 (2022: £94,250) were charged to Turnkey Trading Limited during the year ended 31 May 2023. 
At the balance sheet date, the company owed £116,410 (2022: £111,760) to Turnkey Trading Limited, and this is shown in other creditors. 
12. Ultimate Controlling Party
The company is controlled by Mr E Kelway-Bamber and Mrs L Kelway-Bamber.
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