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frs-countries:EnglandWales 2021-07-01 2022-06-30
Registered number: 04227926
Central Furniture Manufacturing Limited
ABRIDGED Financial Statements
For The Year Ended 30 June 2023
Kensington Mills & Clark Darby
Chartered Certified Accountants
520-522 Moseley Road
Birmingham
West Midlands
B12 9AE
Financial Statements
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Abridged Financial Statements 4—7
Page 1
Balance Sheet
Registered number: 04227926
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 78,126 92,837
78,126 92,837
CURRENT ASSETS
Stocks 5 598,530 597,802
Debtors 6 121,346 142,169
Cash at bank and in hand 20,681 54,902
740,557 794,873
Creditors: Amounts Falling Due Within One Year 7 (470,805 ) (534,644 )
NET CURRENT ASSETS (LIABILITIES) 269,752 260,229
TOTAL ASSETS LESS CURRENT LIABILITIES 347,878 353,066
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (6,808 ) (7,839 )
NET ASSETS 341,070 345,227
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 340,970 345,127
SHAREHOLDERS' FUNDS 341,070 345,227
Page 1
Page 2
For the year ending 30 June 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 30 June 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Aman Khan
Director
Mr Shoketh Khan
Director
14th March 2024
The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 July 2021 100 272,577 272,677
Profit for the year and total comprehensive income - 72,550 72,550
As at 30 June 2022 and 1 July 2022 100 345,127 345,227
Loss for the year and total comprehensive income - (4,157 ) (4,157)
As at 30 June 2023 100 340,970 341,070
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Central Furniture Manufacturing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04227926 . The registered office is Unit 12 Mulliner Works Bordesley Green Road, Bordesley Green, Birmingham, West Midlands, B8 1BY.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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 Written Down Value method @ 15%
Motor Vehicles Written Down Value method @ 20%
Fixtures & Fittings Written Down Value method @ 15%
Computer Equipment Written Down Value method @ 15%
2.5. Leasing and Hire Purchase Contracts
Assets obtained under 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.
Page 4
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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.
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 year 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.
2.9. Pensions
The company operates a defined pension contribution scheme through third party. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2022: 20)
20 20
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2022 628,856 79,958 94,459 32,151 835,424
Additions - - - 498 498
As at 30 June 2023 628,856 79,958 94,459 32,649 835,922
...CONTINUED
Page 5
Page 6
Depreciation
As at 1 July 2022 576,090 55,777 84,551 26,169 742,587
Provided during the period 7,915 4,836 1,486 972 15,209
As at 30 June 2023 584,005 60,613 86,037 27,141 757,796
Net Book Value
As at 30 June 2023 44,851 19,345 8,422 5,508 78,126
As at 1 July 2022 52,766 24,181 9,908 5,982 92,837
5. Stocks
2023 2022
£ £
Finished goods 598,530 597,802
598,530 597,802
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 102,404 131,725
Prepayments and accrued income 18,942 10,444
121,346 142,169
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 204,570 147,622
Other taxes and social security 9,713 2,628
VAT 12,215 22,768
Net wages 4,513 -
Other creditors 3,043 2,375
Accruals and deferred income 8,400 45,900
Directors' loan accounts 228,351 313,351
470,805 534,644
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 6,808 7,839
Page 6
Page 7
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 July 2022 7,839 7,839
Reversals (1,031 ) (1,031)
Balance at 30 June 2023 6,808 6,808
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Dividends paid to directors for the year was of NIL.
12. Related Party Transactions
The director loan account balance at the year in credit was of £228,351 (£313,351:2022).
Page 7