2023-04-012024-03-312024-03-31false07178569COSTANTINO 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 2024

COSTANTINO FURNITURE IMPORTS LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

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 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets322,75231,845
22,75231,845
Current assets
Stocks861,988952,236
Debtors462,965127,931
Cash at bank and on hand34-
924,9871,080,167
Creditors amounts falling due within one year5(364,584)(200,021)
Net current assets (liabilities)560,403880,146
Total assets less current liabilities583,155911,991
Creditors amounts falling due after one year6(364,946)(773,588)
Provisions for liabilities(3,187)(4,717)
Net assets215,022133,686
Capital and reserves
Called up share capital22
Profit and loss account215,020133,684
Shareholders' funds215,022133,686
The financial statements were approved and authorised for issue by the Board of Directors on 27 July 2024, 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 2024

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
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 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
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.
Tangible fixed assets and depreciation
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 and work in progress
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.
Financial instruments
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.
2.Average number of employees

20242023
Average number of employees during the year910
3.Tangible fixed assets

Land & buildings

Plant & machinery

Fixtures & fittings

Total

££££
Cost or valuation
At 01 April 2310,3984,30066,16380,861
At 31 March 2410,3984,30066,16380,861
Depreciation and impairment
At 01 April 233,3802,56243,07449,016
Charge for year1,0404347,6199,093
At 31 March 244,4202,99650,69358,109
Net book value
At 31 March 245,9781,30415,47022,752
At 31 March 237,0181,73823,08931,845
4.Debtors: amounts due within one year

2024

2023

££
Prepayments and accrued income62,965127,931
Total62,965127,931
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables133,15618,722
Bank borrowings and overdrafts107,11463,711
Taxation and social security122,077115,131
Accrued liabilities and deferred income2,2372,457
Total364,584200,021
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts280,000650,229
Other creditors84,946123,359
Total364,946773,588