2023-01-012023-12-312023-12-31false09854486CONCEPT CUBICLE SYSTEMS LTD2024-09-12iso4217:GBPxbrli:pure098544862023-01-01098544862023-12-31098544862023-01-012023-12-31098544862022-01-01098544862022-12-31098544862022-01-012022-12-3109854486bus:SmallEntities2023-01-012023-12-3109854486bus:AuditExempt-NoAccountantsReport2023-01-012023-12-3109854486bus:FullAccounts2023-01-012023-12-3109854486bus:PrivateLimitedCompanyLtd2023-01-012023-12-3109854486core:WithinOneYear2023-12-3109854486core:AfterOneYear2023-12-3109854486core:WithinOneYear2022-12-3109854486core:AfterOneYear2022-12-3109854486core:ShareCapital2023-12-3109854486core:SharePremium2023-12-3109854486core:RevaluationReserve2023-12-3109854486core:OtherReservesSubtotal2023-12-3109854486core:RetainedEarningsAccumulatedLosses2023-12-3109854486core:ShareCapital2022-12-3109854486core:SharePremium2022-12-3109854486core:RevaluationReserve2022-12-3109854486core:OtherReservesSubtotal2022-12-3109854486core:RetainedEarningsAccumulatedLosses2022-12-3109854486core:LandBuildings2023-12-3109854486core:PlantMachinery2023-12-3109854486core:Vehicles2023-12-3109854486core:FurnitureFittings2023-12-3109854486core:OfficeEquipment2023-12-3109854486core:NetGoodwill2023-12-3109854486core:IntangibleAssetsOtherThanGoodwill2023-12-3109854486core:ListedExchangeTraded2023-12-3109854486core:UnlistedNon-exchangeTraded2023-12-3109854486core:LandBuildings2022-12-3109854486core:PlantMachinery2022-12-3109854486core:Vehicles2022-12-3109854486core:FurnitureFittings2022-12-3109854486core:OfficeEquipment2022-12-3109854486core:NetGoodwill2022-12-3109854486core:IntangibleAssetsOtherThanGoodwill2022-12-3109854486core:ListedExchangeTraded2022-12-3109854486core:UnlistedNon-exchangeTraded2022-12-3109854486core:LandBuildings2023-01-012023-12-3109854486core:PlantMachinery2023-01-012023-12-3109854486core:Vehicles2023-01-012023-12-3109854486core:FurnitureFittings2023-01-012023-12-3109854486core:OfficeEquipment2023-01-012023-12-3109854486core:NetGoodwill2023-01-012023-12-3109854486core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3109854486core:ListedExchangeTraded2023-01-012023-12-3109854486core:UnlistedNon-exchangeTraded2023-01-012023-12-3109854486core:MoreThanFiveYears2023-01-012023-12-3109854486core:Non-currentFinancialInstruments2023-12-3109854486core:Non-currentFinancialInstruments2022-12-3109854486dpl:CostSales2023-01-012023-12-3109854486dpl:DistributionCosts2023-01-012023-12-3109854486core:LandBuildings2023-01-012023-12-3109854486core:PlantMachinery2023-01-012023-12-3109854486core:Vehicles2023-01-012023-12-3109854486core:FurnitureFittings2023-01-012023-12-3109854486core:OfficeEquipment2023-01-012023-12-3109854486dpl:AdministrativeExpenses2023-01-012023-12-3109854486core:NetGoodwill2023-01-012023-12-3109854486core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3109854486dpl:GroupUndertakings2023-01-012023-12-3109854486dpl:ParticipatingInterests2023-01-012023-12-3109854486dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-3109854486core:ListedExchangeTraded2023-01-012023-12-3109854486dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-3109854486core:UnlistedNon-exchangeTraded2023-01-012023-12-3109854486dpl:CostSales2022-01-012022-12-3109854486dpl:DistributionCosts2022-01-012022-12-3109854486core:LandBuildings2022-01-012022-12-3109854486core:PlantMachinery2022-01-012022-12-3109854486core:Vehicles2022-01-012022-12-3109854486core:FurnitureFittings2022-01-012022-12-3109854486core:OfficeEquipment2022-01-012022-12-3109854486dpl:AdministrativeExpenses2022-01-012022-12-3109854486core:NetGoodwill2022-01-012022-12-3109854486core:IntangibleAssetsOtherThanGoodwill2022-01-012022-12-3109854486dpl:GroupUndertakings2022-01-012022-12-3109854486dpl:ParticipatingInterests2022-01-012022-12-3109854486dpl:GroupUndertakingscore:ListedExchangeTraded2022-01-012022-12-3109854486core:ListedExchangeTraded2022-01-012022-12-3109854486dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-01-012022-12-3109854486core:UnlistedNon-exchangeTraded2022-01-012022-12-3109854486core:NetGoodwill2023-12-3109854486core:IntangibleAssetsOtherThanGoodwill2023-12-3109854486core:LandBuildings2023-12-3109854486core:PlantMachinery2023-12-3109854486core:Vehicles2023-12-3109854486core:FurnitureFittings2023-12-3109854486core:OfficeEquipment2023-12-3109854486core:AfterOneYear2023-12-3109854486core:WithinOneYear2023-12-3109854486core:ListedExchangeTraded2023-12-3109854486core:UnlistedNon-exchangeTraded2023-12-3109854486core:ShareCapital2023-12-3109854486core:SharePremium2023-12-3109854486core:RevaluationReserve2023-12-3109854486core:OtherReservesSubtotal2023-12-3109854486core:RetainedEarningsAccumulatedLosses2023-12-3109854486core:NetGoodwill2022-12-3109854486core:IntangibleAssetsOtherThanGoodwill2022-12-3109854486core:LandBuildings2022-12-3109854486core:PlantMachinery2022-12-3109854486core:Vehicles2022-12-3109854486core:FurnitureFittings2022-12-3109854486core:OfficeEquipment2022-12-3109854486core:AfterOneYear2022-12-3109854486core:WithinOneYear2022-12-3109854486core:ListedExchange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CONCEPT CUBICLE SYSTEMS LTD

Registered Number
09854486
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

CONCEPT CUBICLE SYSTEMS LTD
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

BEAUMONT, John Anthony
MITTEN, Anthony Paul
MITTEN, Carl David
MITTEN, Samuel Ian
MITTEN, Stephen James

Registered Address

Altrincham Business Park Unit 2a
Stuart Road
Altrincham
WA14 5GJ

Registered Number

09854486 (England and Wales)
CONCEPT CUBICLE SYSTEMS LTD
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets37,09910,303
7,09910,303
Current assets
Stocks418,7539,996
Debtors394,180218,086
Cash at bank and on hand48,00239,042
460,935267,124
Creditors amounts falling due within one year5(338,839)(223,112)
Net current assets (liabilities)122,09644,012
Total assets less current liabilities129,19554,315
Net assets129,19554,315
Capital and reserves
Profit and loss account129,19554,315
Shareholders' funds129,19554,315
The financial statements were approved and authorised for issue by the Board of Directors on 12 September 2024, and are signed on its behalf by:
BEAUMONT, John Anthony
Director
Registered Company No. 09854486
CONCEPT CUBICLE SYSTEMS LTD
Notes to the Financial Statements
for the year ended 31 December 2023

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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
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:
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year66
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 January 233,54416,44019,984
At 31 December 233,54416,44019,984
Depreciation and impairment
At 01 January 232,9556,7269,681
Charge for year1473,0573,204
At 31 December 233,1029,78312,885
Net book value
At 31 December 234426,6577,099
At 31 December 225899,71410,303
4.Stocks

2023

2022

££
Work in progress12,7706,100
Finished goods5,9833,896
Total18,7539,996
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables288,314187,553
Amounts owed to related parties22,79322,793
Taxation and social security24,6049,616
Other creditors3,1283,150
Total338,839223,112
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.