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Registered number: 04410537
Cardiff Office Furniture Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Linghams Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04410537
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 112,098 112,617
112,098 112,617
CURRENT ASSETS
Stocks 6 96,634 80,790
Debtors 7 380,853 542,756
Cash at bank and in hand 719,454 677,966
1,196,941 1,301,512
Creditors: Amounts Falling Due Within One Year 8 (668,565 ) (773,583 )
NET CURRENT ASSETS (LIABILITIES) 528,376 527,929
TOTAL ASSETS LESS CURRENT LIABILITIES 640,474 640,546
Creditors: Amounts Falling Due After More Than One Year 9 (10,542 ) (18,037 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (14,587 ) (7,606 )
NET ASSETS 615,345 614,903
CAPITAL AND RESERVES
Called up share capital 11 400 400
Profit and Loss Account 614,945 614,503
SHAREHOLDERS' FUNDS 615,345 614,903
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Colin Rossiter
Director
29/04/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cardiff Office Furniture Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04410537 . The registered office is Unit 1 Charnwood Park, Clos Marion, Cardiff, CF10 4LJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes. 
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised
evenly over its estimated useful life of ten years. 
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less
any accumulated amortisation and any accumulated impairment losses. 
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life
or, if held under a finance lease, over the lease term, whichever is the shorter. 
Improvements to property 25% reducing balance
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Leasing 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. 
2.6. Stocks and Work in Progress
Work in progress is valued at the lower of cost and net realisable value. 
Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in
bringing stocks to their present location and condition.
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Page 4
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the
extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
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.
2.8. Pensions
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 13)
13 13
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 29,990
As at 30 April 2024 29,990
Amortisation
As at 1 May 2023 29,990
As at 30 April 2024 29,990
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 -
5. Tangible Assets
Land & Property
Improvements to property Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 May 2023 46,304 18,344 166,050 44,140
Additions - - 35,465 5,441
Disposals - - (29,338 ) -
As at 30 April 2024 46,304 18,344 172,177 49,581
...CONTINUED
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Page 5
Depreciation
As at 1 May 2023 46,304 6,381 84,021 31,083
Provided during the period - 2,991 26,053 3,249
Disposals - - (21,598 ) -
As at 30 April 2024 46,304 9,372 88,476 34,332
Net Book Value
As at 30 April 2024 - 8,972 83,701 15,249
As at 1 May 2023 - 11,963 82,029 13,057
Computer Equipment Total
£ £
Cost
As at 1 May 2023 42,072 316,910
Additions - 40,906
Disposals - (29,338 )
As at 30 April 2024 42,072 328,478
Depreciation
As at 1 May 2023 36,504 204,293
Provided during the period 1,392 33,685
Disposals - (21,598 )
As at 30 April 2024 37,896 216,380
Net Book Value
As at 30 April 2024 4,176 112,098
As at 1 May 2023 5,568 112,617
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 15,453 30,516
6. Stocks
2024 2023
£ £
Stock 3,000 -
Work in progress 93,634 80,790
96,634 80,790
Page 5
Page 6
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 290,853 448,679
Other debtors 90,000 94,077
380,853 542,756
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 284,379 290,997
Bank loans and overdrafts 7,782 4,629
Other creditors 101,577 229,792
Taxation and social security 274,827 248,165
668,565 773,583
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 10,542 18,037
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 10,542 18,037
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 400 400
Page 6