Caseware UK (AP4) 2023.0.135 2023.0.135 trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false22024-02-01falseJoinery and building services3true 07926414 2024-02-01 2025-01-31 07926414 2023-02-01 2024-01-31 07926414 2025-01-31 07926414 2024-01-31 07926414 c:Director1 2024-02-01 2025-01-31 07926414 c:RegisteredOffice 2024-02-01 2025-01-31 07926414 d:PlantMachinery 2024-02-01 2025-01-31 07926414 d:PlantMachinery 2025-01-31 07926414 d:PlantMachinery 2024-01-31 07926414 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 07926414 d:MotorVehicles 2024-02-01 2025-01-31 07926414 d:MotorVehicles 2025-01-31 07926414 d:MotorVehicles 2024-01-31 07926414 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 07926414 d:OfficeEquipment 2024-02-01 2025-01-31 07926414 d:OfficeEquipment 2025-01-31 07926414 d:OfficeEquipment 2024-01-31 07926414 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 07926414 d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 07926414 d:CurrentFinancialInstruments 2025-01-31 07926414 d:CurrentFinancialInstruments 2024-01-31 07926414 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 07926414 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 07926414 d:RetainedEarningsAccumulatedLosses 2025-01-31 07926414 d:RetainedEarningsAccumulatedLosses 2024-01-31 07926414 c:OrdinaryShareClass1 2024-02-01 2025-01-31 07926414 c:OrdinaryShareClass1 2025-01-31 07926414 c:OrdinaryShareClass1 2024-01-31 07926414 c:FRS102 2024-02-01 2025-01-31 07926414 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07926414 c:AbridgedAccounts 2024-02-01 2025-01-31 07926414 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07926414 e:PoundSterling 2024-02-01 2025-01-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 07926414










C.MALLENDER JOINERY LTD

Unaudited
Financial statements
Information for filing with the registrar
For the year ended 31 January 2025

 
C.MALLENDER JOINERY LTD
 

Company Information


Director
C Mallender 




Registered number
07926414



Registered office
21 Ringwood Crescent
Sothall

Sheffield

S20 2DT





 
C.MALLENDER JOINERY LTD
Registered number: 07926414

Balance sheet
As at 31 January 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
16,990
23,131

Investments
  
114,000
-

  
130,990
23,131

Current assets
  

Debtors
  
58,749
77,065

Cash at bank and in hand
  
228,684
354,965

  
287,433
432,030

Creditors: amounts falling due within one year
 7 
(18,947)
(35,711)

Net current assets
  
 
 
268,486
 
 
396,319

Total assets less current liabilities
  
399,476
419,450

Provisions for liabilities
  
(4,248)
(5,783)

Net assets
  
395,228
413,667


Capital and reserves
  

Profit and loss account
  
395,228
413,667

  
395,228
413,667


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 March 2025.




C Mallender
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 1

 
C.MALLENDER JOINERY LTD
Registered number: 07926414

Balance sheet (continued)
As at 31 January 2025


Page 2

 
C.MALLENDER JOINERY LTD
 

 
Notes to the financial statements
For the year ended 31 January 2025

1.


General information

C.Mallender Joinery Limited is a private company limited by shares incorporated in England within the United Kingdom.  The address of the registered office is given in the company information page of these financial statements.
The financial statements are presented in sterling which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates and value added tax.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Current and deferred taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods.  It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods.  It is recognised in respect of all timing differences, with certain exceptions.  Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements.  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 balance sheet date that are expected to apply to the reversal of timing differences.  Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Page 3

 
C.MALLENDER JOINERY LTD
 

 
Notes to the financial statements
For the year ended 31 January 2025

2.Accounting policies (continued)

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Plant and equipment
-
25% straight line
Motor vehicle
-
25% reducing balance
Office equipment
-
20% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2024 -3).

Page 4

 
C.MALLENDER JOINERY LTD
 

 
Notes to the financial statements
For the year ended 31 January 2025

4.


Tangible fixed assets





Plant and equipment
Motor vehicle
Office equipment
Total

£
£
£
£



Cost or valuation


At 1 February 2024
11,352
31,983
2,347
45,682


Additions
325
-
458
783


Disposals
(2,799)
-
-
(2,799)



At 31 January 2025

8,878
31,983
2,805
43,666



Depreciation


At 1 February 2024
10,106
10,494
1,951
22,551


Charge for the year on owned assets
1,148
5,372
404
6,924


Disposals
(2,799)
-
-
(2,799)



At 31 January 2025

8,455
15,866
2,355
26,676



Net book value



At 31 January 2025
423
16,117
450
16,990



At 31 January 2024
1,246
21,489
396
23,131


5.


Fixed asset investments





Unlisted investments

£



Cost or valuation


Additions
114,000



At 31 January 2025
114,000




Page 5

 
C.MALLENDER JOINERY LTD
 

 
Notes to the financial statements
For the year ended 31 January 2025

6.


Debtors

2025
2024
£
£


Trade debtors
26,620
33,946

Other debtors
31,005
41,825

Prepayments and accrued income
1,125
1,294

58,750
77,065



7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
(1,633)
(537)

Taxation and social security
17,865
34,550

Accruals and deferred income
2,715
1,698

18,947
35,711



8.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



10 (2024 -10) Ordinary shares of £0.01 each
0.10
0.10



9.


Related party transactions

Included in other debtors is a loan to the directors in the sum of £14,897 (2024 £12,339). The loan is unsecured, interest free and repayable upon demand.

Page 6