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Registered number: 10861723









CENTRAL JOINERY GROUP LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
CENTRAL JOINERY GROUP LTD
REGISTERED NUMBER: 10861723

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investments

 4 

4,228,526
4,698,526

Current assets
  

Cash at bank and in hand
  
71,430
53,930

Creditors: amounts falling due within one year
 5 
(2,210,083)
(2,210,496)

Net current liabilities
  
 
 
(2,138,653)
 
 
(2,156,566)

Total assets less current liabilities
  
2,089,873
2,541,960

Creditors: amounts falling due after more than one year
 6 
(1,030,000)
(1,030,000)

  

Net assets
  
1,059,873
1,511,960


Capital and reserves
  

Called up share capital 
 7 
100,000
100,000

Profit and loss account
  
959,873
1,411,960

  
1,059,873
1,511,960


Page 1

 
CENTRAL JOINERY GROUP LTD
REGISTERED NUMBER: 10861723
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 December 2025.




T Spencer
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
CENTRAL JOINERY GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Central Joinery Group Ltd is a private company limited by shares, incorporated in England and Wales. The registered office is Cadley Hill Industrial Estate, Ryder Close, Swadlincote, Derbyshire, DE11 9EU. The company registration number is 10861723.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in Sterling, which is the functional currency of the Company. Monetary amounts in these financial statements are rounded to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The financial statements have been prepared on a going concern basis. The directors have weighed recent weakness in the house building sector against the subsidiary companies' strong forward order book and customer roster together with its cash flow forecasts, its agreed working capital facilities and the continued and committed support of its investors to underpin the company’s business plans and therefore consider the going concern basis to be appropriate.

 
2.4

Finance costs

Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors and creditors and loans with related parties.

All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised costs.





Page 3

 
CENTRAL JOINERY GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)


2.6
Financial instruments (continued)

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.


3.


Employees

There were no employees other than the directors of the Company.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2024
4,698,526



At 31 March 2025

4,698,526



Impairment


Charge for the period
470,000



At 31 March 2025

470,000



Net book value



At 31 March 2025
4,228,526



At 31 March 2024
4,698,526

Central Joinery Group Limited holds 100% of the Ordinary share capital of Central Joinery Limited. Central Joinery Limited holds 100% of the Ordinary share capital of Central Specialist Joinery Limited. The registered office address for both companies is Central Joinery Group, Ryder Close, Swadlincote, Derbyshire, DE11 9EU.

Page 4

 
CENTRAL JOINERY GROUP LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to group undertakings
2,184,284
2,184,284

Accruals and deferred income
25,799
26,212

2,210,083
2,210,496



6.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Loan notes
1,030,000
1,030,000


The loan notes are unsecured and attract a fixed rate of 5% with no fixed repayment date. The holders have agreed a deferral for at least 12 months from the balance sheet date.


7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



17,000 (2024 - 17,000) A Ordinary shares of £1.00 each
17,000
17,000
17,000 (2024 - 17,000) B Ordinary shares of £1.00 each
17,000
17,000
17,000 (2024 - 17,000) C Ordinary shares of £1.00 each
17,000
17,000
30,000 (2024 - 30,000) D Ordinary shares of £1.00 each
30,000
30,000
19,000 (2024 - 19,000) E Ordinary shares of £1.00 each
19,000
19,000

100,000

100,000

The A Ordinary shares, B Ordinary shares, C Ordinary shares, D Ordinary shares and E Ordinary shares carry full voting and dividend rights.


 
Page 5