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REGISTERED NUMBER: 12419121 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Oxfordshire Garden Rooms Ltd

Oxfordshire Garden Rooms Ltd (Registered number: 12419121)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Oxfordshire Garden Rooms Ltd

Company Information
for the Year Ended 30 June 2023







DIRECTOR: J H Keeley





REGISTERED OFFICE: The Mill House
29 Mill Lane
Chalgrove
Oxfordshire
OX44 7SL





REGISTERED NUMBER: 12419121 (England and Wales)





ACCOUNTANTS: Philip T. Chave & Co
Belfry House
Bell Lane
Hertford
Hertfordshire
SG14 1BP

Oxfordshire Garden Rooms Ltd (Registered number: 12419121)

Abridged Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 45,563 60,595

CURRENT ASSETS
Stocks 25,437 33,070
Debtors 74,123 108,815
Cash at bank 1,605 11,881
101,165 153,766
CREDITORS
Amounts falling due within one year 85,078 154,514
NET CURRENT ASSETS/(LIABILITIES) 16,087 (748 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

61,650

59,847

CREDITORS
Amounts falling due after more than one
year

(41,759

)

(40,287

)

PROVISIONS FOR LIABILITIES 5 (8,657 ) (11,512 )
NET ASSETS 11,234 8,048

CAPITAL AND RESERVES
Called up share capital 6 101 101
Retained earnings 11,133 7,947
SHAREHOLDERS' FUNDS 11,234 8,048

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 June 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

Oxfordshire Garden Rooms Ltd (Registered number: 12419121)

Abridged Balance Sheet - continued
30 June 2023



The financial statements were approved by the director and authorised for issue on 19 August 2024 and were signed by:





J H Keeley - Director


Oxfordshire Garden Rooms Ltd (Registered number: 12419121)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Oxfordshire Garden Rooms Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Showrooms - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Oxfordshire Garden Rooms Ltd (Registered number: 12419121)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2022
and 30 June 2023 90,709
DEPRECIATION
At 1 July 2022 30,114
Charge for year 15,032
At 30 June 2023 45,146
NET BOOK VALUE
At 30 June 2023 45,563
At 30 June 2022 60,595

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1 July 2022
and 30 June 2023 50,938
DEPRECIATION
At 1 July 2022 18,117
Charge for year 8,205
At 30 June 2023 26,322
NET BOOK VALUE
At 30 June 2023 24,616
At 30 June 2022 32,821

Oxfordshire Garden Rooms Ltd (Registered number: 12419121)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

5. PROVISIONS FOR LIABILITIES
30.6.23 30.6.22
£    £   
Deferred tax
Accelerated capital allowances 8,657 11,512

Deferred
tax
£   
Balance at 1 July 2022 11,512
Provided during year (2,855 )
Balance at 30 June 2023 8,657

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
100 Ordinary £1 100 100
1 A £1 1 1
101 101