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Registered Number: 08704420
England & Northern Ireland

 

 

 

CARL FINNELL FIREPLACES LTD


Financial Statements
 


Period of accounts

Start date: 01 October 2022

End date: 30 September 2023
Director Carl Finnell
Registered Number 08704420
Registered Office 31 Somerville Green
Seacroft
Leeds
West Yorkshire
LS14 6AY
Accountants UWM Accountants
UWM House
6 Fusion Court
Leeds
West Yorkshire
LS25 2GH
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 3,967    5,289 
3,967    5,289 
Current assets      
Cash at bank and in hand 118,421    104,069 
Creditors: amount falling due within one year 4 (91,930)   (79,478)
Net current assets 26,491    24,591 
 
Total assets less current liabilities 30,458    29,880 
Provisions for liabilities 5 (754)   (1,005)
Net assets 29,704    28,875 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 29,703    28,874 
Shareholder's funds 29,704    28,875 
 


For the year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 12 March 2024 and were signed by:


-------------------------------
Carl Finnell
Director
2
General Information
Carl Finnell Fireplaces Ltd is a private company, limited by shares, registered in England & Northern Ireland, registration number 08704420, registration address 31 Somerville Green, Seacroft, Leeds, West Yorkshire, LS14 6AY.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery etc 25%
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 October 2022 26,600    26,600 
Additions 517    517 
Disposals  
At 30 September 2023 27,117    27,117 
Depreciation
At 01 October 2022 21,828    21,828 
Charge for year 1,322    1,322 
On disposals  
At 30 September 2023 23,150    23,150 
Net book values
Closing balance as at 30 September 2023 3,967    3,967 
Opening balance as at 01 October 2022 5,289    5,289 


4.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 570    3,686 
Taxation and Social Security 7,920    6,498 
Other Creditors 83,440    69,294 
91,930    79,478 

5.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 754    1,005 
754    1,005 

3