04902633falsethe manufacture of fitted kitchen and bedroom furniture2024-07-012025-06-30http://www.companieshouse.gov.uk/2024-06-30http://www.companieshouse.gov.uk/cd:CompanySecretary12024-07-012025-06-30http://www.companieshouse.gov.uk/pt:PlantMachinery2024-06-30http://www.companieshouse.gov.uk/pt:ShareCapital2024-06-30http://www.companieshouse.gov.uk/cd:Director12024-07-012025-06-30http://www.companieshouse.gov.uk/pt:PlantMachinery2025-06-30http://www.companieshouse.gov.uk/pt:ShareCapital2025-06-30http://www.companieshouse.gov.uk/cd:Director22024-07-012025-06-30http://www.companieshouse.gov.uk/cd:Director32024-07-012025-06-30http://www.companieshouse.gov.uk/cd:Director42024-07-012025-06-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-07-012025-06-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-07-012025-06-30http://www.companieshouse.gov.uk/pt:NetGoodwill2024-06-30http://www.companieshouse.gov.uk/pt:NetGoodwill2025-06-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-07-012025-06-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-06-30http://www.companieshouse.gov.uk/pt:NetGoodwill2024-07-012025-06-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-06-30http://www.companieshouse.gov.uk/2024-07-012025-06-30http://www.companieshouse.gov.uk/2024-06-30http://www.companieshouse.gov.uk/cd:FRS1022024-07-012025-06-30http://www.companieshouse.gov.uk/2025-06-30http://www.companieshouse.gov.uk/pt:LandBuildings2024-06-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-07-012025-06-30http://www.companieshouse.gov.uk/cd:FilletedAccounts2024-07-012025-06-30http://www.companieshouse.gov.uk/pt:LandBuildings2025-06-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 04902633
The Cupboard Door Company Ltd
ACCOUNTS
FOR THE YEAR ENDED 30/06/2025
Prepared By:
The Cupboard Door Company Ltd
ACCOUNTS
FOR THE YEAR ENDED 30/06/2025
DIRECTORS
Mr C G Warren
Mr C Warren
Mrs J Warren
Mrs J D Lovis
SECRETARY
Mrs J Warren
REGISTERED OFFICE
Unit 12
Cradle Hill Industrial Estate
Seaford
East Sussex
BN25 3JE
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 04902633
ACCOUNTANTS
The Cupboard Door Company Ltd
ACCOUNTS
FOR THEYEARENDED30/06/2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
The Cupboard Door Company Ltd
BALANCE SHEET AT 30/06/2025
20252024
Notes££
FIXED ASSETS
Intangible assets211
Tangible assets3144,452154,902
144,453154,903
CURRENT ASSETS
Stock20,00020,000
Debtors514,63326,154
Cash at bank and in hand18,90610,493
53,53956,647
CREDITORS: Amounts falling due within one year6320,382338,584
NET CURRENT LIABILITIES(266,843)(281,937)
TOTAL ASSETS LESS CURRENT LIABILITIES(122,390)(127,034)
CREDITORS: Amounts falling due after more than one year72,0337,001
NET LIABILITIES(124,423)(134,035)
CAPITAL AND RESERVES
Called up share capital10100100
Profit and loss account(124,523)(134,135)
SHAREHOLDERS' FUNDS(124,423)(134,035)
For the year ending 30/06/2025 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 15/07/2026 and signed on their behalf by
.............................
Mr C G Warren
Director
The Cupboard Door Company Ltd
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30/06/2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildingsstraight line 2.5%
Plant and Machineryreducing balance 25%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.
The Cupboard Door Company Ltd
2. INTANGIBLE FIXED ASSETS
Purchased
GoodwillTotal
££
Cost
At 01/07/202430,00030,000
At 30/06/202530,00030,000
Depreciation
At 01/07/202429,99929,999
At 30/06/202529,99929,999
Net Book Amounts
At 30/06/202511
At 30/06/202411
3. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachineryTotal
£££
Cost
At 01/07/2024143,534615,209758,743
Disposals-(5,973)(5,973)
At 30/06/2025143,534609,236752,770
Depreciation
At 01/07/202444,787559,054603,841
Disposals-(5,664)(5,664)
For the year4,4785,66310,141
At 30/06/202549,265559,053608,318
Net Book Amounts
At 30/06/202594,26950,183144,452
At 30/06/202498,74756,155154,902
The net book value of other tangible fixed assets includes £18,480(2024 -£24,640) in respect of assets held under finance leases or hire purchase contracts. The depreciation charge in respect of such assets amounted to £6,160 (2024 - £10,402) for the year.
4. STOCK 20252024
££
Stock comprises:
Stock10,00010,000
Work in progress10,00010,000
20,00020,000
The Cupboard Door Company Ltd
5. DEBTORS 20252024
££
Amounts falling due within one year
Trade debtors8,88221,356
Other debtors3,7812,828
Deferred taxation1,9701,970
14,63326,154
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
VAT86,87243,820
PAYE control10,68135,917
Salaries and wages control545545
Directors current account12,88939,342
Directors current account718718
Bank loans and overdrafts36-
Bank Loan42,77252,230
Loans5962,396
Bounceback Loan13,09323,275
Hire purchase4,9679,016
Trade creditors124,807114,688
Other creditors9,6238,769
Pension schemes6,5834,668
Accruals6,2003,200
320,382338,584
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20252024
££
Hire purchase >1yr2,0337,001
2,0337,001
The bank loans and overdrafts, included within creditors falling due within one year of £55,864 (June 2024 - £42,561), are sercured by way of a fixed and floating charge over the assets of the company, infavour of Nat West Bank Plc, the company's bankers. Hire Purchase liabilities as at 30th June 2025 of £7,000 (June 2024 - £16,016) are secured over the individual assets to which the contracts relate.
The Cupboard Door Company Ltd
8. EMPLOYEES
20252024
No.No.
Average number of employees1010
9. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation(1,970)(1,970)
10. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
100 Ordinary shares of £1 each100100
100100
11. CONTROLLING PARTY
The Directors, Mr C Warren and Mrs J Warren, have a controlling interest in the share capital of the company.