Controlled Interiors Limited - Filleted accounts

Registered number

02785197

Controlled Interiors Limited

Filleted Accounts

31 March 2025

Controlled Interiors Limited
Registered number:		02785197
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		31,262			39,457

Current assets
Stocks		42,222			116,466
Debtors	4	47,527			88,138
Cash at bank and in hand		539,837			504,240
		629,586			708,844

Creditors: amounts falling due within one year	5	(435,836)			(466,068)

Net current assets			193,750			242,776

Net assets			225,012			282,233

Capital and reserves
Called up share capital			100			100
Profit and loss account			224,912			282,133

Shareholders' funds			225,012			282,233

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Penny Bryant-Searl
Director
Approved by the board on 10 November 2025

Controlled Interiors Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	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
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.


	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% on written down value
	Fixtures, fittings, tools and equipment	15% on written down value
	Motor vehicles	25% on written down value

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			5		5


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	98,347		28,648		126,995
	Additions	5,016		-		5,016
	Disposals	(6,414)		(17,008)		(23,422)
	At 31 March 2025	96,949		11,640		108,589

	Depreciation
	At 1 April 2024	65,644		21,894		87,538
	Charge for the year	6,697		2,252		8,949
	On disposals	(3,855)		(15,305)		(19,160)
	At 31 March 2025	68,486		8,841		77,327

	Net book value
	At 31 March 2025	28,463		2,799		31,262
	At 31 March 2024	32,703		6,754		39,457


4	Debtors			2025		2024
£					£

	Trade debtors			44,674		85,489
	Other debtors			2,853		2,649
				47,527		88,138


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			73,777		52,373
	Taxation and social security costs			59,291		64,162
	Other creditors			302,768		349,533
				435,836		466,068

6	Other information

	Controlled Interiors Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 2 Albany Business Centre
	Wickham Road
	Fareham
	Hampshire
	PO17 5BD