Abstract: A prefabricated seat and back assembly is provided for a kit of components to be assembled to form an item of furniture. The prefabricated seat and back assembly includes a pair of frame elements and multiple slats each of which is attached at opposite ends to the frame elements so that the slats are interconnected by the frame elements to collectively form an upwardly extending back portion adjoined to a generally horizontal seat portion. Each of the frame elements includes at least two components connected to each other by a hinge that is located at the base of the back portion, so that the seat and back portions may be folded over each other for compact packing. The remainder of the kit includes at least a pair of end frames adapted to be attached to the frame elements of the prefabricated seat and back assembly, and multiple fastening elements to attach the end frames to the frame elements of the seat and back assembly.