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Company Registration No. NI681966 (Northern Ireland)
The Little Belfast Furniture Shop Ltd Unaudited accounts for the year ended 31 August 2025
The Little Belfast Furniture Shop Ltd Unaudited accounts Contents
Page
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The Little Belfast Furniture Shop Ltd Company Information for the year ended 31 August 2025
Directors
Conor Daniel Mccomish Clare June Mccomish
Company Number
NI681966 (Northern Ireland)
Registered Office
Unit 8 Stewartstown Road Belfast BT17 0AW United Kingdom
Accountants
RCSB Accountants Ltd Office 5B Townsend Enterprise Park Townsend Street Belfast Antrim BT13 2ES
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The Little Belfast Furniture Shop Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
30,000 
35,000 
Tangible assets
20,992 
26,240 
50,992 
61,240 
Current assets
Inventories
52,057 
72,096 
Debtors
4,802 
6,913 
Cash at bank and in hand
37,916 
19,291 
94,775 
98,300 
Creditors: amounts falling due within one year
(51,687)
(39,783)
Net current assets
43,088 
58,517 
Total assets less current liabilities
94,080 
119,757 
Creditors: amounts falling due after more than one year
(43,961)
(93,961)
Net assets
50,119 
25,796 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
50,117 
25,794 
Shareholders' funds
50,119 
25,796 
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by
Conor Daniel Mccomish Director Company Registration No. NI681966
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The Little Belfast Furniture Shop Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
The Little Belfast Furniture Shop Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI681966. The registered office is Unit 8 Stewartstown Road, , Belfast, BT17 0AW, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation over a 10 year period.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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The Little Belfast Furniture Shop Ltd Notes to the Accounts for the year ended 31 August 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 September 2024
50,000 
At 31 August 2025
50,000 
Amortisation
At 1 September 2024
15,000 
Charge for the year
5,000 
At 31 August 2025
20,000 
Net book value
At 31 August 2025
30,000 
At 31 August 2024
35,000 
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2024
25,000 
20,000 
45,000 
At 31 August 2025
25,000 
20,000 
45,000 
Depreciation
At 1 September 2024
9,000 
9,760 
18,760 
Charge for the year
3,200 
2,048 
5,248 
At 31 August 2025
12,200 
11,808 
24,008 
Net book value
At 31 August 2025
12,800 
8,192 
20,992 
At 31 August 2024
16,000 
10,240 
26,240 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
4,802 
6,913 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
12,023 
10 
Trade creditors
12,630 
9,518 
Taxes and social security
- 
2,631 
Loans from directors
24,058 
21,536 
Accruals
2,976 
6,088 
51,687 
39,783 
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The Little Belfast Furniture Shop Ltd Notes to the Accounts for the year ended 31 August 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
43,961 
93,961 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
10
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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