Acorah Software Products - Accounts Production 19.3.550 false true 30 June 2025 1 July 2024 false 1 July 2025 31 October 2025 31 October 2025 08674419 J M Chatten K Johnston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08674419 2025-06-30 08674419 2025-10-31 08674419 2025-07-01 2025-10-31 08674419 frs-core:CurrentFinancialInstruments 2025-10-31 08674419 frs-core:Non-currentFinancialInstruments 2025-10-31 08674419 frs-core:BetweenOneFiveYears 2025-10-31 08674419 frs-core:ComputerEquipment 2025-10-31 08674419 frs-core:ComputerEquipment 2025-07-01 2025-10-31 08674419 frs-core:ComputerEquipment 2025-06-30 08674419 frs-core:FurnitureFittings 2025-10-31 08674419 frs-core:FurnitureFittings 2025-07-01 2025-10-31 08674419 frs-core:FurnitureFittings 2025-06-30 08674419 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 08674419 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-07-01 2025-10-31 08674419 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-06-30 08674419 frs-core:MoreThanFiveYears 2025-10-31 08674419 frs-core:MotorVehicles 2025-10-31 08674419 frs-core:MotorVehicles 2025-07-01 2025-10-31 08674419 frs-core:MotorVehicles 2025-06-30 08674419 frs-core:PlantMachinery 2025-10-31 08674419 frs-core:PlantMachinery 2025-07-01 2025-10-31 08674419 frs-core:PlantMachinery 2025-06-30 08674419 frs-core:WithinOneYear 2025-10-31 08674419 frs-core:SharePremium 2025-10-31 08674419 frs-core:ShareCapital 2025-10-31 08674419 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08674419 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2025-10-31 08674419 frs-bus:FilletedAccounts 2025-07-01 2025-10-31 08674419 frs-bus:SmallEntities 2025-07-01 2025-10-31 08674419 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2025-10-31 08674419 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2025-10-31 08674419 frs-bus:OrdinaryShareClass1 2025-07-01 2025-10-31 08674419 frs-bus:OrdinaryShareClass1 2025-10-31 08674419 frs-bus:OrdinaryShareClass2 2025-07-01 2025-10-31 08674419 frs-bus:OrdinaryShareClass2 2025-10-31 08674419 frs-bus:OrdinaryShareClass3 2025-07-01 2025-10-31 08674419 frs-bus:OrdinaryShareClass3 2025-10-31 08674419 frs-bus:OrdinaryShareClass4 2025-07-01 2025-10-31 08674419 frs-bus:OrdinaryShareClass4 2025-10-31 08674419 frs-bus:Director1 2025-07-01 2025-10-31 08674419 frs-bus:Director1 2025-06-30 08674419 frs-bus:Director1 2025-10-31 08674419 frs-bus:Director2 2025-07-01 2025-10-31 08674419 frs-bus:Director2 2025-06-30 08674419 frs-bus:Director2 2025-10-31 08674419 frs-core:CurrentFinancialInstruments 1 2025-10-31 08674419 frs-core:Non-currentFinancialInstruments 1 2025-10-31 08674419 frs-countries:EnglandWales 2025-07-01 2025-10-31 08674419 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-06-30 08674419 2024-06-30 08674419 2025-06-30 08674419 2024-07-01 2025-06-30 08674419 frs-core:CurrentFinancialInstruments 2025-06-30 08674419 frs-core:Non-currentFinancialInstruments 2025-06-30 08674419 frs-core:BetweenOneFiveYears 2025-06-30 08674419 frs-core:MoreThanFiveYears 2025-06-30 08674419 frs-core:WithinOneYear 2025-06-30 08674419 frs-core:SharePremium 2025-06-30 08674419 frs-core:ShareCapital 2025-06-30 08674419 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 08674419 frs-bus:OrdinaryShareClass1 2024-07-01 2025-06-30 08674419 frs-bus:OrdinaryShareClass2 2024-07-01 2025-06-30 08674419 frs-bus:OrdinaryShareClass3 2024-07-01 2025-06-30 08674419 frs-bus:OrdinaryShareClass4 2024-07-01 2025-06-30 08674419 frs-core:CurrentFinancialInstruments 1 2025-06-30 08674419 frs-core:Non-currentFinancialInstruments 1 2025-06-30
Registered number: 08674419
Funky Chunky Furniture Ltd
Unaudited Financial Statements
For the Period 1 July 2025 to 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 08674419
31 October 2025 30 June 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 348,383 327,326
348,383 327,326
CURRENT ASSETS
Stocks 5 61,936 126,072
Debtors 6 113,369 72,233
Cash at bank and in hand 115,475 166,203
290,780 364,508
Creditors: Amounts Falling Due Within One Year 7 (420,397 ) (355,411 )
NET CURRENT ASSETS (LIABILITIES) (129,617 ) 9,097
TOTAL ASSETS LESS CURRENT LIABILITIES 218,766 336,423
Creditors: Amounts Falling Due After More Than One Year 8 (80,054 ) (68,325 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (24,959 ) (18,455 )
NET ASSETS 113,753 249,643
CAPITAL AND RESERVES
Called up share capital 11 1,230 1,230
Share premium account 1,610 1,610
Profit and Loss Account 110,913 246,803
SHAREHOLDERS' FUNDS 113,753 249,643
Page 1
Page 2
For the period ending 31 October 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
K Johnston
Director
27/07/2026
The notes on pages 3 to 7 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Funky Chunky Furniture Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08674419 . The registered office is 10 Rolling Mill Road, Jarrow, NE32 3DP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
During the period, the company changed its accounting reference date, resulting in a shortened accounting period of four months ended 31 October 2025 . The comparative figures relate to the twelve months ended 30 June 2025. Consequently, the current period's results and balances are not directly comparable with those of the comparative period.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Improvements 5% Straight line
Plant & Machinery 20% Straight line
IT Equipment 33% Straight line
Fixtures & Fittings 20% Straight line
Workshop Equipment 3% Straight line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Financial Instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.
2.6. Foreign Currencies
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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 31 (2025: 28)
31 28
4. Tangible Assets
Land & Property
Leasehold Improvements Plant & Machinery IT Equipment Fixtures & Fittings
£ £ £ £
Cost
As at 1 July 2025 297,589 480,572 13,474 7,770
Additions - 34,760 4,216 -
Disposals - (188,043 ) - (7,770 )
As at 31 October 2025 297,589 327,289 17,690 -
Depreciation
As at 1 July 2025 44,083 459,268 6,411 7,770
Provided during the period 4,959 10,888 1,499 -
Disposals - (188,043 ) - (7,770 )
As at 31 October 2025 49,042 282,113 7,910 -
Net Book Value
As at 31 October 2025 248,547 45,176 9,780 -
As at 1 July 2025 253,506 21,304 7,063 -
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Workshop Equipment Total
£ £
Cost
As at 1 July 2025 57,315 856,720
Additions - 38,976
Disposals - (195,813 )
As at 31 October 2025 57,315 699,883
Depreciation
As at 1 July 2025 11,862 529,394
Provided during the period 573 17,919
Disposals - (195,813 )
As at 31 October 2025 12,435 351,500
Net Book Value
As at 31 October 2025 44,880 348,383
As at 1 July 2025 45,453 327,326
5. Stocks
31 October 2025 30 June 2025
£ £
Stock 61,936 126,072
6. Debtors
31 October 2025 30 June 2025
£ £
Due within one year
Trade debtors 67,183 35,406
Prepayments and accrued income 8,949 2,074
Other debtors 22,616 20,223
Directors' loan accounts 14,621 14,530
113,369 72,233
7. Creditors: Amounts Falling Due Within One Year
31 October 2025 30 June 2025
£ £
Trade creditors 174,384 152,643
Bank loans and overdrafts 33,078 46,989
Corporation tax 23,715 65,797
Other taxes and social security 106,862 61,875
Other creditors 70,189 28,107
Hire purchase < 1 year 12,169 -
420,397 355,411
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8. Creditors: Amounts Falling Due After More Than One Year
31 October 2025 30 June 2025
£ £
Bank loans 53,987 68,325
Hire purchase > 1 year 26,067 -
80,054 68,325
Of the creditors falling due after more than one year the following amounts are due after more than five years.
31 October 2025 30 June 2025
£ £
Bank loans - 19,333
9. Secured Creditors
Of the creditors the following amounts are secured. The bank loans are secured by fixed and floating charges.
31 October 2025 30 June 2025
£ £
Bank loans and overdrafts 87,065 115,314
10. Deferred Taxation
The provision for deferred tax is made up as follows:
31 October 2025 30 June 2025
£ £
Other timing differences 24,959 18,455
11. Share Capital
31 October 2025 30 June 2025
Allotted, called up and fully paid £ £
1,200 Ordinary Shares of £ 1 each 1,200 1,200
1 Ordinary A shares of £ 1 each 1 1
15 Ordinary B shares of £ 1 each 15 15
14 Ordinary C shares of £ 1 each 14 14
1,230 1,230
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12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 October 2025 30 June 2025
£ £
Not later than one year 92,828 92,828
Later than one year and not later than five years 279,262 291,871
Later than five years 96,250 114,584
468,340 499,283
13. Pension Commitments
The company operates a defined contribution pension scheme.  The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £5,599 (2025: £2,903) were due to the fund. They are included in other creditors.
14. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2025 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr Jordan Chatten 10,490 234 124 - 10,600
Mr Kevin Johnston 4,040 85 104 - 4,021
The above loans are unsecured and repayable on demand. Interest is charged at 3.75%.
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