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Registered Number: 09384323
England and Wales

 

 

 

CUSHION MANUFACTURING SUPPLIES LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 February 2025

End date: 31 January 2026

Cushion Manufacturing Supplies Limited
Contents Page
For the year ended 31 January 2026
 
 		 Notes
 		 2026
£		   2025
£
Fixed assets      
Intangible fixed assets 3 7,000    10,500 
Tangible fixed assets 4 332,662    268,241 
339,662    278,741 
Current assets      
Stocks 188,596    194,300 
Debtors 341,660    314,356 
Cash at bank and in hand 355,642    282,074 
885,898    790,730 
Creditors: amount falling due within one year (485,615)   (440,751)
Net current assets 400,283    349,979 
 
Total assets less current liabilities 739,945    628,720 
Creditors: amount falling due after more than one year -    (4,409)
Provisions for liabilities (66,442)   (53,885)
Net assets 673,503    570,426 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 673,403    570,326 
Shareholders' funds 673,503    570,426 
 


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

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 15 October 2026 and were signed on its behalf by:


-------------------------------
Kurtis John Lefevre
Director
1
General Information
Cushion Manufacturing Supplies Limited is a private company, limited by shares, registered in England and Wales, registration number 09384323, registration address Linix House, Stephenson Way, Norfolk, IP24 3RE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 13 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Plant and Machinery 20% Reducing Balance
Leasehold Improvements 10% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 11 (2025 : 10).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 February 2025 45,500    45,500 
Additions -    - 
Disposals -    - 
At 31 January 2026 45,500    45,500 
Amortisation
At 01 February 2025 35,000    35,000 
Charge for year 3,500    3,500 
On disposals -    - 
At 31 January 2026 38,500    38,500 
Net book values
At 31 January 2026 7,000    7,000 
At 31 January 2025 10,500    10,500 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Leasehold Improvements   Total
  £   £   £   £
At 01 February 2025 246,061    234,919    18,429    499,409 
Additions 98,095    45,305    -    143,400 
Disposals (3,158)   (27,748)   -    (30,906)
At 31 January 2026 340,998    252,476    18,429    611,903 
Depreciation
At 01 February 2025 118,769    111,169    1,230    231,168 
Charge for year 32,093    35,352    1,720    69,165 
On disposals (2,123)   (18,969)   -    (21,092)
At 31 January 2026 148,739    127,552    2,950    279,241 
Net book values
Closing balance as at 31 January 2026 192,259    124,924    15,479    332,662 
Opening balance as at 01 February 2025 127,292    123,750    17,199    268,241 

The net book value of Motor Vehicles includes £ 0 (2025 £8,779) in respect of assets leased under finance leases or hire purchase contracts.

2