2023-02-012024-01-312024-01-31false12434854CEDARGREEN KITCHENS & BEDROOMS LIMITED2024-10-2174100iso4217:GBPxbrli:pure124348542023-02-01124348542024-01-31124348542023-02-012024-01-31124348542022-02-01124348542023-01-31124348542022-02-012023-01-3112434854bus:SmallEntities2023-02-012024-01-3112434854bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3112434854bus:AbridgedAccounts2023-02-012024-01-3112434854bus:PrivateLimitedCompanyLtd2023-02-012024-01-3112434854core:WithinOneYear2024-01-3112434854core:AfterOneYear2024-01-3112434854core:WithinOneYear2023-01-3112434854core:AfterOneYear2023-01-3112434854core:ShareCapital2024-01-3112434854core:SharePremium2024-01-3112434854core:RevaluationReserve2024-01-3112434854core:OtherReservesSubtotal2024-01-3112434854core:RetainedEarningsAccumulatedLosses2024-01-3112434854core:ShareCapital2023-01-3112434854core:SharePremium2023-01-3112434854core:RevaluationReserve2023-01-3112434854core:OtherReservesSubtotal2023-01-3112434854core:RetainedEarningsAccumulatedLosses2023-01-3112434854core:LandBuildings2024-01-3112434854core:PlantMachinery2024-01-3112434854core:Vehicles2024-01-3112434854core:FurnitureFittings2024-01-3112434854core:OfficeEquipment2024-01-3112434854core:NetGoodwill2024-01-3112434854core:IntangibleAssetsOtherThanGoodwill2024-01-3112434854core:ListedExchangeTraded2024-01-3112434854core:UnlistedNon-exchangeTraded2024-01-3112434854core:LandBuildings2023-01-3112434854core:PlantMachinery2023-01-3112434854core:Vehicles2023-01-3112434854core:FurnitureFittings2023-01-3112434854core:OfficeEquipment2023-01-3112434854core:NetGoodwill2023-01-3112434854core:IntangibleAssetsOtherThanGoodwill2023-01-3112434854core:ListedExchangeTraded2023-01-3112434854core:UnlistedNon-exchangeTraded2023-01-3112434854core:LandBuildings2023-02-012024-01-3112434854core:PlantMachinery2023-02-012024-01-3112434854core:Vehicles2023-02-012024-01-3112434854core:FurnitureFittings2023-02-012024-01-3112434854core:OfficeEquipment2023-02-012024-01-3112434854core:NetGoodwill2023-02-012024-01-3112434854core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3112434854core:ListedExchangeTraded2023-02-012024-01-3112434854core:UnlistedNon-exchangeTraded2023-02-012024-01-3112434854core:MoreThanFiveYears2023-02-012024-01-3112434854core:Non-currentFinancialInstruments2024-01-3112434854core:Non-currentFinancialInstruments2023-01-3112434854dpl:CostSales2023-02-012024-01-3112434854dpl:DistributionCosts2023-02-012024-01-3112434854core:LandBuildings2023-02-012024-01-3112434854core:PlantMachinery2023-02-012024-01-3112434854core:Vehicles2023-02-012024-01-3112434854core:FurnitureFittings2023-02-012024-01-3112434854core:OfficeEquipment2023-02-012024-01-3112434854dpl:AdministrativeExpenses2023-02-012024-01-3112434854core:NetGoodwill2023-02-012024-01-3112434854core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3112434854dpl:GroupUndertakings2023-02-012024-01-3112434854dpl:ParticipatingInterests2023-02-012024-01-3112434854dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3112434854core:ListedExchangeTraded2023-02-012024-01-3112434854dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3112434854core:UnlistedNon-exchangeTraded2023-02-012024-01-3112434854dpl:CostSales2022-02-012023-01-3112434854dpl:DistributionCosts2022-02-012023-01-3112434854core:LandBuildings2022-02-012023-01-3112434854core:PlantMachinery2022-02-012023-01-3112434854core:Vehicles2022-02-012023-01-3112434854core:FurnitureFittings2022-02-012023-01-3112434854core:OfficeEquipment2022-02-012023-01-3112434854dpl:AdministrativeExpenses2022-02-012023-01-3112434854core:NetGoodwill2022-02-012023-01-3112434854core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3112434854dpl:GroupUndertakings2022-02-012023-01-3112434854dpl:ParticipatingInterests2022-02-012023-01-3112434854dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3112434854core:ListedExchangeTraded2022-02-012023-01-3112434854dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3112434854core:UnlistedNon-exchangeTraded2022-02-012023-01-3112434854core:NetGoodwill2024-01-3112434854core:IntangibleAssetsOtherThanGoodwill2024-01-3112434854core:LandBuildings2024-01-3112434854core:PlantMachinery2024-01-3112434854core:Vehicles2024-01-3112434854core:FurnitureFittings2024-01-3112434854core:OfficeEquipment2024-01-3112434854core:AfterOneYear2024-01-3112434854core:WithinOneYear2024-01-3112434854core:ListedExchangeTraded2024-01-3112434854core:UnlistedNon-exchangeTraded2024-01-3112434854core:ShareCapital2024-01-3112434854core:SharePremium2024-01-3112434854core:RevaluationReserve2024-01-3112434854core:OtherReservesSubtotal2024-01-3112434854core:RetainedEarningsAccumulatedLosses2024-01-3112434854core:NetGoodwill2023-01-3112434854core:IntangibleAssetsOtherThanGoodwill2023-01-3112434854core:LandBuildings2023-01-3112434854core:PlantMachinery2023-01-3112434854core:Vehicles2023-01-3112434854core:FurnitureFittings2023-01-3112434854core:OfficeEquipment2023-01-3112434854core:AfterOneYear2023-01-3112434854core:WithinOneYear2023-01-3112434854core:ListedExchangeTraded2023-01-3112434854core:UnlistedNon-exchangeTraded2023-01-3112434854core:ShareCapital2023-01-3112434854core:SharePremium2023-01-3112434854core:RevaluationReserve2023-01-3112434854core:OtherReservesSubtotal2023-01-3112434854core:RetainedEarningsAccumulatedLosses2023-01-3112434854core:NetGoodwill2022-02-0112434854core:IntangibleAssetsOtherThanGoodwill2022-02-0112434854core:LandBuildings2022-02-0112434854core:PlantMachinery2022-02-0112434854core:Vehicles2022-02-0112434854core:FurnitureFittings2022-02-0112434854core:OfficeEquipment2022-02-0112434854core:AfterOneYear2022-02-0112434854core:WithinOneYear2022-02-0112434854core:ListedExchangeTraded2022-02-0112434854core:UnlistedNon-exchangeTraded2022-02-0112434854core:ShareCapital2022-02-0112434854core:SharePremium2022-02-0112434854core:RevaluationReserve2022-02-0112434854core:OtherReservesSubtotal2022-02-0112434854core:RetainedEarningsAccumulatedLosses2022-02-0112434854core:AfterOneYear2023-02-012024-01-3112434854core:WithinOneYear2023-02-012024-01-3112434854core:Non-currentFinancialInstrumentscore:CostValuation2023-02-012024-01-3112434854core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-02-012024-01-3112434854core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-02-012024-01-3112434854core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-02-012024-01-3112434854core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-02-012024-01-3112434854core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-02-012024-01-3112434854core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3112434854core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3112434854core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-02-012024-01-3112434854core:Non-currentFinancialInstrumentscore:CostValuation2024-01-3112434854core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-3112434854core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-3112434854core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-3112434854core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-3112434854core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-3112434854core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-3112434854core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-3112434854core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-3112434854core:Non-currentFinancialInstrumentscore:CostValuation2023-01-3112434854core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-01-3112434854core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-01-3112434854core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-01-3112434854core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-01-3112434854core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-01-3112434854core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-01-3112434854core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-01-3112434854core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-01-3112434854bus:Director12023-02-012024-01-3112434854bus:Director22023-02-012024-01-3112434854bus:Director32023-02-012024-01-31

CEDARGREEN KITCHENS & BEDROOMS LIMITED

Registered Number
12434854
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

CEDARGREEN KITCHENS & BEDROOMS LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Directors

Mr S Green
Mrs S Robins
Mr D Rock

Registered Address

12 Johnson Street
Woodcross
Coseley
WV14 9RL

Registered Number

12434854 (England and Wales)
CEDARGREEN KITCHENS & BEDROOMS LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3233,406231,915
233,406231,915
Current assets
Stocks35,52534,525
Debtors455,82613,831
Cash at bank and on hand74,090189,490
165,441237,846
Creditors amounts falling due within one year5(115,079)(114,212)
Net current assets (liabilities)50,362123,634
Total assets less current liabilities283,768355,549
Creditors amounts falling due after one year6(38,891)(49,884)
Provisions for liabilities(42,206)(41,786)
Net assets202,671263,879
Capital and reserves
Called up share capital102102
Profit and loss account202,569263,777
Shareholders' funds202,671263,879
The financial statements were approved and authorised for issue by the Board of Directors on 21 October 2024, and are signed on its behalf by:
Mr S Green
Director
Registered Company No. 12434854
CEDARGREEN KITCHENS & BEDROOMS LIMITED
Notes to the Financial Statements
for the year ended 31 January 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.
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
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Current taxation
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
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:

Reducing balance (%)Straight line (years)
Plant and machinery15-
Fixtures and fittings-3
Vehicles15-
Office Equipment15-
Finance leases and hire purchase contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Stocks 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

20242023
Average number of employees during the year1213
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 23292,232
Additions42,519
At 31 January 24334,751
Depreciation and impairment
At 01 February 2360,317
Charge for year41,028
At 31 January 24101,345
Net book value
At 31 January 24233,406
At 31 January 23231,915
Included in the net book value of £233,406 is £64,987 (2023 - £101,288) relating to assets held under finance agreements. The depreciation charged to the financial statements in the year in respect of such assets amounted to £14,643 (2023 - £17,458).
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables12,48110,250
Other debtors43,3453,581
Total55,82613,831
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables47,27735,215
Bank borrowings and overdrafts10,00010,000
Taxation and social security27,20643,977
Finance lease and HP contracts26,71320,690
Other creditors3,8834,330
Total115,079114,212
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts13,33323,333
Other creditors25,55826,551
Total38,89149,884
Other creditors are hire purchase contracts due after more than one year.
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts25,55826,550