C L S UPHOLSTERY SERVICES LIMITED 29/04/2025 iXBRL

Company registration number: 13352894

C L S UPHOLSTERY SERVICES LIMITED

Unaudited filleted financial statements

29 April 2025

C L S UPHOLSTERY SERVICES LIMITED

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

C L S UPHOLSTERY SERVICES LIMITED

Directors and other information


	Directors	Craig Curtis
		Linda McCormack


	Company number	13352894


	Registered office	51 Cornbrash Rise
		Hilperton
		Trowbridge
		Wiltshire
		BA14 7TS


	Business address	51 Cornbrash Rise
		Hilperton
		Trowbridge
		Wiltshire
		BA14 7TS

C L S UPHOLSTERY SERVICES LIMITED

Statement of financial position

29 April 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	4	3,721		5,022
		_______		_______
			3,721		5,022

Current assets
Debtors	5	5,572		15,046
Cash at bank and in hand		3,428		741
		_______		_______
		9,000		15,787
Creditors: amounts falling due
within one year	6	( 30,440)		( 23,216)
		_______		_______
Net current liabilities			( 21,440)		( 7,429)
			_______		_______
Total assets less current liabilities			( 17,719)		( 2,407)

Creditors: amounts falling due
after more than one year	7		( 6,250)		( 11,400)

Provisions for liabilities			( 707)		( 1,312)

			_______		_______
Net liabilities			( 24,676)		( 15,119)
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			( 24,678)		( 15,121)
			_______		_______
Shareholders deficit			( 24,676)		( 15,119)
			_______		_______

For the year ending 29 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 28 April 2026 , and are signed on behalf of the board by:

Craig Curtis Linda McCormack

Director Director

Company registration number: 13352894

C L S UPHOLSTERY SERVICES LIMITED

Notes to the financial statements

Year ended 29 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 51 Cornbrash Rise, Hilperton, Trowbridge, Wiltshire, BA14 7TS.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	reducing balance
Computer Equipment	-	33.3 %	straight line
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Government grants

Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model and the performance model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable. Grants relating to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset. Under the performance model, where the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Where grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 May 2024 and 29 April 2025	5,660	521	6,300	12,481
	_______	_______	_______	_______
Depreciation
At 1 May 2024	3,301	516	3,642	7,459
Charge for the year	631	5	665	1,301
	_______	_______	_______	_______
At 29 April 2025	3,932	521	4,307	8,760
	_______	_______	_______	_______
Carrying amount
At 29 April 2025	1,728	-	1,993	3,721
	_______	_______	_______	_______
At 29 April 2024	2,359	5	2,658	5,022
	_______	_______	_______	_______

5. Debtors

	2025	2024
	£	£
Trade debtors	4,872	2,286
Other debtors	700	12,760
	_______	_______
	5,572	15,046
	_______	_______

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,000	-
Trade creditors	1,434	13,532
Social security and other taxes	5,866	3,129
Other creditors	20,140	6,555
	_______	_______
	30,440	23,216
	_______	_______

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	6,250	11,400
	_______	_______

8. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note )	707	1,312
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	707	1,312
	_______	_______

9. Government grants

The amounts recognised in the for government grants are as follows:

	2025	2024
	£	£
Recognised in other operating income:
Government grants recognised directly in income	9,336	-
	_______	_______