IRIS Accounts Production v26.1.0.640 08926184 director 1.10.24 30.9.25 30.9.25 false true false false false true false 'A' Ordinary 1.00000 'B' Ordinary 1.00000 'C' Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08926184 2024-09-30 08926184 2025-09-30 08926184 2024-10-01 2025-09-30 08926184 2023-09-30 08926184 2023-10-01 2024-09-30 08926184 2024-09-30 08926184 ns15:EnglandWales 2024-10-01 2025-09-30 08926184 ns14:PoundSterling 2024-10-01 2025-09-30 08926184 ns10:Director1 2024-10-01 2025-09-30 08926184 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 08926184 ns10:SmallEntities 2024-10-01 2025-09-30 08926184 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 08926184 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 08926184 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 08926184 ns10:FullAccounts 2024-10-01 2025-09-30 08926184 1 2024-10-01 2025-09-30 08926184 ns10:OrdinaryShareClass1 2024-10-01 2025-09-30 08926184 ns10:OrdinaryShareClass2 2024-10-01 2025-09-30 08926184 ns10:OrdinaryShareClass3 2024-10-01 2025-09-30 08926184 ns5:CurrentFinancialInstruments 2025-09-30 08926184 ns5:CurrentFinancialInstruments 2024-09-30 08926184 ns5:ShareCapital 2025-09-30 08926184 ns5:ShareCapital 2024-09-30 08926184 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 08926184 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 08926184 ns5:NetGoodwill 2024-10-01 2025-09-30 08926184 ns5:IntangibleAssetsOtherThanGoodwill 2024-10-01 2025-09-30 08926184 ns5:PlantMachinery 2024-10-01 2025-09-30 08926184 ns5:FurnitureFittings 2024-10-01 2025-09-30 08926184 ns5:MotorVehicles 2024-10-01 2025-09-30 08926184 ns5:NetGoodwill 2024-09-30 08926184 ns5:NetGoodwill 2025-09-30 08926184 ns5:NetGoodwill 2024-09-30 08926184 ns5:PlantMachinery 2024-09-30 08926184 ns5:FurnitureFittings 2024-09-30 08926184 ns5:MotorVehicles 2024-09-30 08926184 ns5:PlantMachinery 2025-09-30 08926184 ns5:FurnitureFittings 2025-09-30 08926184 ns5:MotorVehicles 2025-09-30 08926184 ns5:PlantMachinery 2024-09-30 08926184 ns5:FurnitureFittings 2024-09-30 08926184 ns5:MotorVehicles 2024-09-30 08926184 ns5:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-09-30 08926184 ns5:CostValuation 2025-09-30 08926184 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 08926184 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 08926184 ns5:WithinOneYear 2025-09-30 08926184 ns5:WithinOneYear 2024-09-30 08926184 ns5:BetweenOneFiveYears 2025-09-30 08926184 ns5:BetweenOneFiveYears 2024-09-30 08926184 ns5:AllPeriods 2025-09-30 08926184 ns5:AllPeriods 2024-09-30 08926184 ns5:DeferredTaxation 2024-09-30 08926184 ns5:DeferredTaxation 2024-10-01 2025-09-30 08926184 ns5:DeferredTaxation 2025-09-30 08926184 ns10:OrdinaryShareClass1 2025-09-30 08926184 ns10:OrdinaryShareClass2 2025-09-30 08926184 ns10:OrdinaryShareClass3 2025-09-30

REGISTERED NUMBER: 08926184 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

KINGS OFFICE FURNITURE LIMITED

KINGS OFFICE FURNITURE LIMITED (REGISTERED NUMBER: 08926184)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 3 |

KINGS OFFICE FURNITURE LIMITED (REGISTERED NUMBER: 08926184)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 55,408 |  | 87,523 |  |

Investments | 6 | 22,000 |  | 45,000 |  |

77,408 |  | 132,523 |  |

Current assets

Stocks | 40,000 |  | 40,000 |  |

Debtors | 7 | 235,504 |  | 220,299 |  |

Cash at bank | 2,015,384 |  | 1,545,896 |  |

2,290,888 |  | 1,806,195 |  |

Creditors

Amounts falling due within one year | 8 | 339,160 |  | 325,675 |  |

Net current assets | 1,951,728 |  | 1,480,520 |  |

Total assets less current liabilities | 2,029,136 |  | 1,613,043 |  |

Provisions for liabilities | 10 | 13,852 |  | 20,766 |  |

Net assets | 2,015,284 |  | 1,592,277 |  |

Capital and reserves

Called up share capital | 11 | 120 |  | 120 |  |

Retained earnings | 2,015,164 |  | 1,592,157 |  |

Shareholders' funds | 2,015,284 |  | 1,592,277 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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.

KINGS OFFICE FURNITURE LIMITED (REGISTERED NUMBER: 08926184)

BALANCE SHEET - continued

30 SEPTEMBER 2025

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 April 2026 and were signed by:

Mr A Mayer - Director

KINGS OFFICE FURNITURE LIMITED (REGISTERED NUMBER: 08926184)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | Statutory information

| Kings Office Furniture Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08926184. The registered office address is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and the business address is Unit 6 Northbrook Industrial Estate, Vincent Avenue, Hollybrook, Southampton, Hampshire, SO16 6PB.

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents the fair value of the consideration receivable, excluding discounts, rebates, VAT and other sales taxes for goods and services provided.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2020, has been amortised over its expected useful economic life.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Investments in associates

| Investments in associate undertakings are included at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stock and Work In Progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

KINGS OFFICE FURNITURE LIMITED (REGISTERED NUMBER: 08926184)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | Accounting policies - continued

| Pension costs and other post-retirement 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.

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. | Employees and directors

| The average number of employees during the year was 10 (2024 - 11 ) .

4. | Intangible fixed assets

| Goodwill

£ |

| Cost

| At 1 October 2024

| and 30 September 2025 | 25,000 |  |

| Amortisation

| At 1 October 2024

| and 30 September 2025 | 25,000 |  |

| Net book value

| At 30 September 2025 | - |  |

| At 30 September 2024 | - |  |

5. | Tangible fixed assets

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| Cost

| At 1 October 2024 | 13,187 |  | 45,786 |  | 121,970 |  | 180,943 |  |

| Disposals | - |  | - |  | (28,879 | ) | (28,879 | ) |

| At 30 September 2025 | 13,187 |  | 45,786 |  | 93,091 |  | 152,064 |  |

| Depreciation

| At 1 October 2024 | 5,164 |  | 34,323 |  | 53,933 |  | 93,420 |  |

| Charge for year | 1,203 |  | 1,720 |  | 12,948 |  | 15,871 |  |

| Eliminated on disposal | - |  | - |  | (12,635 | ) | (12,635 | ) |

| At 30 September 2025 | 6,367 |  | 36,043 |  | 54,246 |  | 96,656 |  |

| Net book value

| At 30 September 2025 | 6,820 |  | 9,743 |  | 38,845 |  | 55,408 |  |

| At 30 September 2024 | 8,023 |  | 11,463 |  | 68,037 |  | 87,523 |  |

KINGS OFFICE FURNITURE LIMITED (REGISTERED NUMBER: 08926184)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

6. | Fixed asset investments

| Interest

| in

| associate

£ |

| Cost or valuation

| At 1 October 2024 | 45,000 |  |

| Impairments | (23,000 | ) |

| At 30 September 2025 | 22,000 |  |

| Net book value

| At 30 September 2025 | 22,000 |  |

| At 30 September 2024 | 45,000 |  |

| Cost or valuation at 30 September 2025 is represented by:

| Interest

| in

| associate

£ |

| Valuation in 2023 | 2,000 |  |

| Valuation in 2024 | 21,000 |  |

| Valuation in 2025 | (23,000 | ) |

| Cost | 22,000 |  |

22,000 |  |

7. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 212,184 |  | 176,880 |  |

| Amounts owed by associates | 9,726 |  | 37,795 |  |

| Prepayments & accrued income | 13,594 |  | 5,624 |  |

235,504 |  | 220,299 |  |

8. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 76,295 |  | 52,355 |  |

| Tax | 114,090 |  | 201,337 |  |

| Social security and other taxes | 6,395 |  | 5,664 |  |

| Pensions creditor | 49 |  | 152 |  |

| VAT | 103,798 |  | 58,252 |  |

| Other creditors | 32,750 |  | 2,834 |  |

| Directors' current accounts | 538 |  | 86 |  |

| Accruals and deferred income | 5,245 |  | 4,995 |  |

339,160 |  | 325,675 |  |

KINGS OFFICE FURNITURE LIMITED (REGISTERED NUMBER: 08926184)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. | Leasing agreements

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 3,060 |  | - |  |

| Between one and five years | 4,844 |  | - |  |

7,904 |  | - |  |

10. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax | 13,852 |  | 20,766 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 20,766 |  |

| Provided during year | (6,914 | ) |

| Balance at 30 September 2025 | 13,852 |  |

11. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | 'A' Ordinary | £1 | 100 |  | 100 |  |

| 10 | 'B' Ordinary | £1 | 10 |  | 10 |  |

| 10 | 'C' Ordinary | £1 | 10 |  | 10 |  |

120 |  | 120 |  |

12. | Ultimate controlling party

| The company is controlled by the director, Mr A Mayer, by virtue of his 51% ownership of the issued voting share capital.