Registration number: 08437246

CNR Interiors Ltd

(Registration number: 08437246)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	26,148	22,226
Current assets
Debtors	5	25,496	25,098
Cash at bank and in hand		372	183
		25,868	25,281
Creditors: Amounts falling due within one year	6	(16,623)	(12,657)
Net current assets		9,245	12,624
Total assets less current liabilities		35,393	34,850
Creditors: Amounts falling due after more than one year	6	(7,045)	(13,809)
Provisions for liabilities		(4,968)	(4,223)
Net assets		23,380	16,818
Capital and reserves
Called up share capital	8	2	2
Retained earnings		23,378	16,816
Shareholders' funds		23,380	16,818

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 28 July 2026
 

......................................... Clint M Fowles Director

CNR Interiors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Wharf Bungalow
Mansfield Road
Tibshelf
DE55 5NG

These financial statements were authorised for issue by the director on 28 July 2026.

2	Accounting policies

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.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

CNR Interiors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	20% reducing balance
Plant and machinery	20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

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.

Leases

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 balance sheet 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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3 (2025 - 3).

CNR Interiors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	33,948	16,537	50,485
Additions	10,459	-	10,459
At 31 March 2026	44,407	16,537	60,944
Depreciation
At 1 April 2025	24,259	4,000	28,259
Charge for the year	4,030	2,507	6,537
At 31 March 2026	28,289	6,507	34,796
Carrying amount
At 31 March 2026	16,118	10,030	26,148
At 31 March 2025	9,689	12,537	22,226

5

Debtors

Current	2026 £	2025 £
Trade debtors	6,191	3,885
Other debtors	19,305	21,213
	25,496	25,098

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	5,005	6,809
Taxation and social security		8,728	5,434
Other creditors		2,890	414
		16,623	12,657

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	7	7,045	13,809

CNR Interiors Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	3,220
Hire purchase contracts	7,045	10,589
	7,045	13,809

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	2,344	4,148
Hire purchase contracts	2,661	2,661
	5,005	6,809

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	2	2	2	2