Caseware UK (AP4) 2024.0.164 2024.0.164 2025-08-31 2025-08-31 2026-05-11 true false 2024-09-01 false the supply of furntiure and fittings to the leisure and catering industry 18 19 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05532305 2024-09-01 2025-08-31 05532305 2023-09-01 2024-08-31 05532305 2025-08-31 05532305 2024-08-31 05532305 c:Director2 2024-09-01 2025-08-31 05532305 d:PlantMachinery 2024-09-01 2025-08-31 05532305 d:PlantMachinery 2025-08-31 05532305 d:PlantMachinery 2024-08-31 05532305 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 05532305 d:MotorVehicles 2024-09-01 2025-08-31 05532305 d:MotorVehicles 2025-08-31 05532305 d:MotorVehicles 2024-08-31 05532305 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 05532305 d:FurnitureFittings 2024-09-01 2025-08-31 05532305 d:FurnitureFittings 2025-08-31 05532305 d:FurnitureFittings 2024-08-31 05532305 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 05532305 d:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 05532305 d:CurrentFinancialInstruments 2025-08-31 05532305 d:CurrentFinancialInstruments 2024-08-31 05532305 d:Non-currentFinancialInstruments 2025-08-31 05532305 d:Non-currentFinancialInstruments 2024-08-31 05532305 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 05532305 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 05532305 d:Non-currentFinancialInstruments d:AfterOneYear 2025-08-31 05532305 d:Non-currentFinancialInstruments d:AfterOneYear 2024-08-31 05532305 d:ShareCapital 2025-08-31 05532305 d:ShareCapital 2024-08-31 05532305 d:RetainedEarningsAccumulatedLosses 2025-08-31 05532305 d:RetainedEarningsAccumulatedLosses 2024-08-31 05532305 d:AcceleratedTaxDepreciationDeferredTax 2025-08-31 05532305 d:AcceleratedTaxDepreciationDeferredTax 2024-08-31 05532305 d:TaxLossesCarry-forwardsDeferredTax 2025-08-31 05532305 d:TaxLossesCarry-forwardsDeferredTax 2024-08-31 05532305 d:OtherDeferredTax 2025-08-31 05532305 d:OtherDeferredTax 2024-08-31 05532305 c:FRS102 2024-09-01 2025-08-31 05532305 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05532305 c:FullAccounts 2024-09-01 2025-08-31 05532305 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05532305 2 2024-09-01 2025-08-31 05532305 e:PoundSterling 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Registered number: 05532305
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 AUGUST 2025
| SITRABEN CONTRACT FURNITURE LTD
SITRABEN CONTRACT FURNITURE LTD REGISTERED NUMBER:05532305 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 167,573 |  | 166,282
|  |  | 167,573 |  | 166,282
Current assets |  |  |  |  |
Stocks |  | 58,032 |  | 15,940 |
Debtors: amounts falling due within one year | 5 | 77,365 |  | 102,412 |
Cash at bank and in hand | 6 | 484,447 |  | 333,840 |
|  | 619,844 |  | 452,192 |
Creditors: amounts falling due within one year | 7 | (319,560) |  | (194,314) |
Net current assets |  |  | 300,284 |  | 257,878
Total assets less current liabilities |  |  | 467,857 |  | 424,160
Creditors: amounts falling due after more than one year |  |  | (47,551) |  | (56,476)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (33,986) |  | (32,690) |
|  |  | (33,986) |  | (32,690)
Net assets |  |  | 386,320 |  | 334,994
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 386,220 |  | 334,894
|  |  | 386,320 |  | 334,994
Page 1
SITRABEN CONTRACT FURNITURE LTD REGISTERED NUMBER:05532305 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 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 income and retained earnings 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 11 May 2026.
Mrs T Marples
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
SITRABEN CONTRACT FURNITURE LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
The company is a private company limited by share capital, incorporated in England and Wales. The address of its registered office is: 3-5 Finlan Road Stakehill Industrial Estate Middleton Manchester M24 2RW 2.Accounting policies
| 2.1 | Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
| 2.2 | 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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.
| 2.3 | Going concern
The financial statements have been prepared on a going concern basis.
| 2.4 | Revenue
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax,returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
| 2.5 | Operating leases: the Company as lessee
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease. Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position as a finance lease obligation. Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability. Page 3
SITRABEN CONTRACT FURNITURE LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.6 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.7 | Finance costs
Finance costs are charged to profit or loss 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. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
| 2.9 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 4
SITRABEN CONTRACT FURNITURE LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.10 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.11 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 15% | reducing balance
|  |  |  | Motor vehicles | - | 25% | straight line
|  |  |  | Fixtures and fittings | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 5
SITRABEN CONTRACT FURNITURE LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.12 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.13 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.14 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.15 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.16 | Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
| 2.17 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 18 (2024 - 19).
Page 6
SITRABEN CONTRACT FURNITURE LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 September 2024 | 239,247 | 202,652 | 30,988 | 472,887
| Additions | 7,872 | 64,503 | - | 72,375
| Disposals | - | (36,000) | - | (36,000)
| At 31 August 2025 | 247,119 | 231,155 | 30,988 | 509,262
| Depreciation |  |  |  |
| At 1 September 2024 | 177,770 | 98,863 | 29,972 | 306,605
| Charge for the year on owned assets | 10,402 | 46,928 | 254 | 57,584
| Disposals | - | (22,500) | - | (22,500)
| At 31 August 2025 | 188,172 | 123,291 | 30,226 | 341,689
| Net book value |  |  |  |
| At 31 August 2025 | 58,947 | 107,864 | 762 | 167,573
| At 31 August 2024 | 61,477 | 103,789 | 1,016 | 166,282
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 77,365 | 91,477
| Other debtors | - | 10,935
|  | 77,365 | 102,412
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 484,447 | 333,840
|  | 484,447 | 333,840
Page 7
SITRABEN CONTRACT FURNITURE LTD |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 7,995 | 18,442
| Trade creditors | 195,703 | 113,333
| Other taxation and social security | 53,535 | 46,181
| Obligations under finance lease and hire purchase contracts | 8,925 | 8,925
| Other creditors | 3,369 | 7,433
| Accruals and deferred income | 50,033 | -
|  | 319,560 | 194,314
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 47,551 | 56,476
|  | 47,551 | 56,476
9. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | (32,690)
| Charged to profit or loss | (1,296)
| At end of year | (33,986)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | (34,188) | (33,373)
| Tax losses carried forward | - | 489
| Other timing differences | 202 | 194
|  | (33,986) | (32,690)
Page 8