CEDARGREEN KITCHENS & BEDROOMS LIMITED


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)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		276,041		233,406
			276,041		233,406
Current assets
Stocks		40,527		35,525
Debtors	4	145,334		55,826
Cash at bank and on hand		45,636		74,090
		231,497		165,441
Creditors amounts falling due within one year	5	(234,527)		(115,079)
Net current assets (liabilities)			(3,030)		50,362
Total assets less current liabilities			273,011		283,768
Creditors amounts falling due after one year	6		(56,702)		(38,891)
Provisions for liabilities			(42,164)		(42,206)
Net assets			174,145		202,671
Capital and reserves
Called up share capital			102		102
Profit and loss account			174,043		202,569
Shareholders' funds			174,145		202,671

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 29 October 2025, 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 2025

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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	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.

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)
Land and buildings	-	33
Plant and machinery	15	-
Fixtures and fittings	-	3
Vehicles	15	-
Office Equipment	15	-

	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.

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


		2025		2024
	Average number of employees during the year	13		12

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 February 24	334,751
	Additions	149,037
	Disposals	(83,239)
	At 31 January 25	400,549
	Depreciation and impairment
	At 01 February 24	101,345
	Charge for year	44,260
	On disposals	(21,097)
	At 31 January 25	124,507
	Net book value
	At 31 January 25	276,041
	At 31 January 24	233,406


	Included in the net book value of £276,041 is £50,487 (2024 - £64,987) relating to assets held under finance agreements. The depreciation charged to the financial statements in the year in respect of such assets amounted to £14,500 (2024 - £14,643).

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	101,988	12,481
Other debtors	43,346	43,345
Total	145,334	55,826

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	132,537	47,277
Bank borrowings and overdrafts	10,000	10,000
Taxation and social security	51,334	27,206
Finance lease and HP contracts	37,685	26,713
Other creditors	2,971	3,883
Total	234,527	115,079

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	3,333	13,333
Other creditors	53,369	25,558
Total	56,702	38,891


	Other creditors are hire purchase contracts due after more than one year.

7.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	91,054		52,271