THE FURNITURE COURIER COMPANY LTD


Directors	A J Brindley
	T A Brindley


Registered Address	3 Ferry Road
	Shoreham By Sea
	BN43 5RA


Registered Number	14093152 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		18,814		23,517
			18,814		23,517
Current assets
Debtors	4	4,608		2,580
Cash at bank and on hand		11,757		10,795
		16,365		13,375
Creditors amounts falling due within one year	5	(9,036)		(9,878)
Net current assets (liabilities)			7,329		3,497
Total assets less current liabilities			26,143		27,014
Net assets			26,143		27,014
Capital and reserves
Called up share capital			2		2
Profit and loss account			26,141		27,012
Shareholders' funds			26,143		27,014

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 financial statements were approved and authorised for issue by the Board of Directors on 21 October 2025, and are signed on its behalf by:

A J Brindley
Director
Registered Company No. 14093152

THE FURNITURE COURIER COMPANY LTD

Notes to the Financial Statements
for the year ended 31 May 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Vehicles	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Vehicles	Total
	£	£
Cost or valuation
At 01 June 24	36,745	36,745
At 31 May 25	36,745	36,745
Depreciation and impairment
At 01 June 24	13,228	13,228
Charge for year	4,703	4,703
At 31 May 25	17,931	17,931
Net book value
At 31 May 25	18,814	18,814
At 31 May 24	23,517	23,517

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	4,608	2,580
Total	4,608	2,580

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	656	2,854
Taxation and social security	7,503	5,200
Other creditors	7	954
Accrued liabilities and deferred income	870	870
Total	9,036	9,878