Company registration number 02757006 (England and Wales)
MINERVA FURNITURE GROUP LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
PAGES FOR FILING WITH REGISTRAR
MINERVA FURNITURE GROUP LIMITED
COMPANY INFORMATION
Directors
M G Lukehurst
C J Southon
H D Wood
C M Charlton
P Pattison
Secretary
H D Wood
Company number
02757006
Registered office
3 Pickwick Park
Park Lane
Corsham
Wiltshire
SN13 0HN
Auditors
Pearson May
37 Great Pulteney Street
Bath
BA2 4DA
Bankers
Lloyds Bank plc
47 Milsom Street
Bath
BA1 1DX
HSBC Bank plc
65 Cornmarket Street
Oxford
OX1 3HY
Solicitors
RWK Goodman LLP
Midland Bridge House
Midland Bridge Road
Bath
BA2 3FP
MINERVA FURNITURE GROUP LIMITED
CONTENTS
Page
Directors' report
1 - 2
Independent auditors' report
3 - 5
Income and expenditure account and members' funds
6
Balance sheet
7
Notes to the financial statements
8 - 13
MINERVA FURNITURE GROUP LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 JULY 2024
- 1 -
The directors present their report and financial statements for the year ended 31 July 2024.
Principal activities

The principal activity of the company continued to be that of a retail furniture buying group.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

M G Lukehurst
C J Southon
H D Wood
C M Charlton
P Pattison
Auditors

In accordance with the company's articles, a resolution proposing that Pearson May be reappointed as auditors of the company will be put at a General Meeting.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

 

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial statements, the directors are required to:

 

 

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditors

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditors are unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditors are aware of that information.

Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

MINERVA FURNITURE GROUP LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 2 -
By order of the board
H D Wood
Secretary
10 September 2024
MINERVA FURNITURE GROUP LIMITED
INDEPENDENT AUDITORS' REPORT
TO THE MEMBERS OF MINERVA FURNITURE GROUP LIMITED
- 3 -
Qualified opinion

We have audited the financial statements of Minerva Furniture Group Limited (the 'company') for the year ended 31 July 2024 set out on pages 6 to 13. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, except for the possible effects of the matters described in the Basis for qualified opinion paragraph, the financial statements:

Basis for qualified opinion

With respect to the company's turnover, the evidence available to us was limited because £1,495,651 of the company's recorded turnover comprises levy income receivable from furniture manufacturers, who self account for the levy income due to the company. Without having access to the manufacturers' accounting records, there is no practical independent method which can be adopted to ensure that the levy income as recorded in the company's financial statements is all that it is entitled to. On the basis that any future distribution of levy income to members is determined in line with current practice, which is that levy income is distributed to members only once the amount is known and has been received, our qualification is not material in determining whether or not a distribution may be lawfully made.

 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditors' report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

MINERVA FURNITURE GROUP LIMITED
INDEPENDENT AUDITORS' REPORT (CONTINUED)
TO THE MEMBERS OF MINERVA FURNITURE GROUP LIMITED
- 4 -

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

 

Responsibilities of directors

As explained more fully in the directors' responsibilities statement set out on page 1, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

 

In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities, including fraud

We considered the nature of the company's industry to identify the principal risks of non-compliance with laws and regulations. We discussed among the audit engagement team regarding the opportunities and incentives that may exist within the organisation for fraud and we enquired of management about their own identification and assessment of the risks of irregularities. We considered the extent to which non-compliance might have a material effect on the financial statements of the company. The key laws and regulations that had a direct effect on the amounts and disclosures in the accounts include the UK Companies Act, employment legislation and tax legislation. We determined that the principal risks were related to posting of inappropriate journal entries to increase revenue or reduce expenditure, and management bias in accounting estimates and judgemental areas of the financial statements.

MINERVA FURNITURE GROUP LIMITED
INDEPENDENT AUDITORS' REPORT (CONTINUED)
TO THE MEMBERS OF MINERVA FURNITURE GROUP LIMITED
- 5 -

In common with all audits under ISAs (UK), or in response to specific risks identified, our procedures included the following:

- Enquiry of management around actual and potential litigation and claims

- Enquiry of management to identify any instances of non-compliance with laws and regulations

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations

- Auditing the risk of management override of controls, including through testing the appropriateness of journal entries and other adjustments, and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business

- Assessing whether the judgements made in making accounting estimates are indicative of a potential bias

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors' report.

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

David Richards BA ACA
Senior Statutory Auditor
For and on behalf of Pearson May
11 September 2024
Chartered Accountants
Statutory Auditor
37 Great Pulteney Street
Bath
BA2 4DA
MINERVA FURNITURE GROUP LIMITED
INCOME AND EXPENDITURE ACCOUNT AND MEMBERS' FUNDS
FOR THE YEAR ENDED 31 JULY 2024
- 6 -
2024
2023
as restated
Notes
£
£
Income
2,642,828
2,949,278
Cost of sales
(694,304)
(664,707)
Gross surplus
1,948,524
2,284,571
Administrative expenses
(370,830)
(421,036)
Operating surplus
1,577,694
1,863,535
Interest receivable and similar income
47,097
14,507
Surplus before taxation
1,624,791
1,878,042
Taxation
(399)
9,291
Surplus for the financial year
1,624,392
1,887,333
Members' funds at 1 August 2023
2,681,993
2,704,791
Effect of prior period adjustments
(53,433)
(32,764)
As restated
2,628,560
2,672,027
Distributions to members
(1,641,880)
(1,930,800)
Members' funds at 31 July 2024
2,611,072
2,628,560
MINERVA FURNITURE GROUP LIMITED
BALANCE SHEET
AS AT
31 JULY 2024
31 July 2024
- 7 -
2024
2023
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
3
177,355
192,072
Current assets
Stocks
4
173,712
49,357
Debtors
5
706,676
899,131
Cash at bank and in hand
2,109,280
2,185,092
2,989,668
3,133,580
Creditors: amounts falling due within one year
6
(555,951)
(697,092)
Net current assets
2,433,717
2,436,488
Total assets less current liabilities
2,611,072
2,628,560
Reserves
Income and expenditure account
2,611,072
2,628,560

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 10 September 2024 and are signed on its behalf by:
M G Lukehurst
H D Wood
Director
Director
Company Registration No. 02757006
MINERVA FURNITURE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024
- 8 -
1
Accounting policies
Company information

Minerva Furniture Group Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 3 Pickwick Park, Park Lane, Corsham, Wiltshire, SN13 0HN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

 

Income is receivable from levies, subscriptions, exhibitions and goods supplied, all net of value added tax and trade discounts.

 

Levy income comprises levies receivable from furniture manufacturers, who self account for the levy income due to the company. Income from levies is recognised at the expected amount receivable as it becomes due to the company.

 

Subscription income is recognised over the relevant subscription period.

 

Exhibition income is recognised when the exhibition occurs.

 

Income from the sale of goods is recognised when invoiced.

 

Expenses exclude recoverable value added tax where applicable.

MINERVA FURNITURE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
1
Accounting policies
(Continued)
- 9 -
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings leasehold
2% straight line
Office equipment
20% reducing balance
Computer equipment
33% straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

MINERVA FURNITURE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
1
Accounting policies
(Continued)
- 10 -
1.7
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

MINERVA FURNITURE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
1
Accounting policies
(Continued)
- 11 -
1.10
Retirement benefits
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the income and expenditure account in the year they are payable.
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
9
9
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 August 2023
180,592
82,240
262,832
Additions
-
0
1,500
1,500
Disposals
-
0
(2,115)
(2,115)
At 31 July 2024
180,592
81,625
262,217
Depreciation and impairment
At 1 August 2023
36,120
34,640
70,760
Depreciation charged in the year
3,612
12,087
15,699
Eliminated in respect of disposals
-
0
(1,597)
(1,597)
At 31 July 2024
39,732
45,130
84,862
Carrying amount
At 31 July 2024
140,860
36,495
177,355
At 31 July 2023
144,472
47,600
192,072
4
Stocks
2024
2023
as restated
£
£
Stocks
173,712
49,357
MINERVA FURNITURE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 12 -
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
200,143
329,646
Corporation tax recoverable
-
0
8,991
Other debtors
1,684
-
0
Prepayments and accrued income
503,048
559,364
704,875
898,001
Deferred tax asset
1,801
1,130
706,676
899,131
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
163,229
104,341
Corporation tax
1,152
-
0
Other taxation and social security
93,309
154,993
Accruals and deferred income
298,261
437,758
555,951
697,092
7
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

8
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2024
2023
£
£
1,225
-
0
MINERVA FURNITURE GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2024
- 13 -
9
Related party transactions

The related party transactions during the year were as follows:

 

(a) All of the directors are connected with furniture retailing businesses which are members of the company. These businesses receive free membership of the company as partial recognition of the time spent by directors on company matters. In the accounts under review, an accounting adjustment has been made to include the market value of the membership subscription, being £9,000 (2023 - £8,750) in total, in subscription income and also to include the same value within management services costs. In all other respects, the membership terms for these businesses are identical to all other members.

 

(b) Management services were provided to the company by each of the directors' furniture retailing businesses. In addition to the free membership detailed in (a) above, the financial statements reflect a total charge of £30,000 (2023 - £30,000) in respect of these services.

 

(c) Directors are reimbursed for their travel, subsistence, and accommodation expenses incurred in connection with their attendance at board meetings throughout the year.

 

(d) During the year under review, the company purchased services from Marketing Et Al, a business controlled by the wife of one of the directors. The value of the services purchased during the year under review totalled £892 (2023 - £1,108). The transactions were undertaken on an arm's length basis.

10
Prior period adjustment
Changes to the balance sheet
Adjustment at 1 Aug 2022
Adjustment at 31 Jul 2023
£
£
Current assets
Stocks
(32,764)
(20,669)
Capital and reserves
Profit and loss reserves
(32,764)
(20,669)

The changes arise in connection with a non-material correction to the value of stock in transit for the years ended 31 July 2022 and 2023.

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