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REGISTERED NUMBER: 04114977 (England and Wales)












Unaudited Financial Statements

for the Period 1 December 2022 to 31 March 2024

for

Cubicle Centre Limited

Cubicle Centre Limited (Registered number: 04114977)






Contents of the Financial Statements
for the period 1 December 2022 to 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Accountants' Report 7

Cubicle Centre Limited

Company Information
for the period 1 December 2022 to 31 March 2024







DIRECTOR: A Thorpe





SECRETARY: A Thorpe





REGISTERED OFFICE: Unit 33
Calder Vale Business Park
Huddersfield Road,Ravensthorpe
Dewsbury
West Yorkshire





REGISTERED NUMBER: 04114977 (England and Wales)





ACCOUNTANTS: Beaumonts Partnership Limited
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ

Cubicle Centre Limited (Registered number: 04114977)

Balance Sheet
31 March 2024

31.3.24 30.11.22
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 33,991 119,651
Investments 5 460,043 460,043
494,034 579,694

CURRENT ASSETS
Debtors 6 234,946 194,721
Cash at bank 26 617
234,972 195,338
CREDITORS
Amounts falling due within one year 7 274,036 205,070
NET CURRENT LIABILITIES (39,064 ) (9,732 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

454,970

569,962

CREDITORS
Amounts falling due after more than one year 8 (12,666 ) (23,333 )

PROVISIONS FOR LIABILITIES - (3,664 )
NET ASSETS 442,304 542,965

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 442,294 542,955
SHAREHOLDERS' FUNDS 442,304 542,965

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Cubicle Centre Limited (Registered number: 04114977)

Balance Sheet - continued
31 March 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 May 2025 and were signed by:





A Thorpe - Director


Cubicle Centre Limited (Registered number: 04114977)

Notes to the Financial Statements
for the period 1 December 2022 to 31 March 2024

1. STATUTORY INFORMATION

Cubicle Centre Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going Concern
The directors are of the opinion, taking into account all the information that could reasonably be expected to be available to them, that it is appropriate to prepare the financial statements on a going concern basis, on the assumption of the continued support of the company's bankers, suppliers and directors. Should this not be the case, adjustments would have to be made to reduce the values of net assets to their recoverable amount, to provide for any further liabilities which may arise and to reclassify fixed assets as current assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 15% on reducing balance
Plant and machinery - 15% on reducing balance and 5% on cost
Fixtures and fittings - 25% on reducing balance and 15% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the period 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 period 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.

Investments
Investments are stated at cost less any provision for permanent diminution in value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

Cubicle Centre Limited (Registered number: 04114977)

Notes to the Financial Statements - continued
for the period 1 December 2022 to 31 March 2024

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 December 2022 120,670 307,300 82,649 5,249 515,868
Disposals (77,637 ) (186,883 ) (5,481 ) - (270,001 )
At 31 March 2024 43,033 120,417 77,168 5,249 245,867
DEPRECIATION
At 1 December 2022 83,502 238,118 69,507 5,090 396,217
Charge for period 7,434 9,876 2,677 53 20,040
Eliminated on disposal (59,372 ) (140,671 ) (4,338 ) - (204,381 )
At 31 March 2024 31,564 107,323 67,846 5,143 211,876
NET BOOK VALUE
At 31 March 2024 11,469 13,094 9,322 106 33,991
At 30 November 2022 37,168 69,182 13,142 159 119,651

5. FIXED ASSET INVESTMENTS

The company has an investment in Dart Cubicles LLP.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 30.11.22
£    £   
Other debtors 234,946 194,721

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 30.11.22
£    £   
Bank loans and overdrafts 92,492 28,507
Trade creditors 1 1
Taxation and social security 63,031 58,668
Other creditors 118,512 117,894
274,036 205,070

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24 30.11.22
£    £   
Bank loans 12,666 23,333

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.24 30.11.22
£    £   
Bank overdrafts 8,507 20,507
Other loans 75,985 -
84,492 20,507

Cubicle Centre Limited (Registered number: 04114977)

Notes to the Financial Statements - continued
for the period 1 December 2022 to 31 March 2024

10. OTHER FINANCIAL COMMITMENTS

The total aggregate amounts payable under non-cancellable operating leases is £37,425 (2022 - £87,325).

Accountants' Report to the Director
on the Unaudited Financial Statements of
Cubicle Centre Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cubicle Centre Limited for the period ended 31 March 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Cubicle Centre Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cubicle Centre Limited and state those matters that we have agreed to state to the director of Cubicle Centre Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cubicle Centre Limited and its director for our work or for this report.

It is your duty to ensure that Cubicle Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Cubicle Centre Limited. You consider that Cubicle Centre Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Cubicle Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Beaumonts Partnership Limited
8 Navigation Court
Calder Park
Wakefield
West Yorkshire
WF2 7BJ


8 May 2025