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REGISTERED NUMBER: 13765134 (England and Wales)

























Unaudited Financial Statements for the Year Ended 30 November 2023

for

Accent Outdoor Living Ltd

Accent Outdoor Living Ltd (Registered number: 13765134)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Accent Outdoor Living Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mrs C Webster
Mr G Webster





REGISTERED OFFICE: 23 Brereton Road
Handforth
Wilmslow
SK9 3AN





REGISTERED NUMBER: 13765134 (England and Wales)





ACCOUNTANTS: IN Accountancy Limited
2 Station View
Bramhall Moor Lane
Hazel Grove
Stockport
Cheshire
SK7 5ER

Accent Outdoor Living Ltd (Registered number: 13765134)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 433,698 233,102

CURRENT ASSETS
Stocks 19,071 8,625
Debtors 5 5,764 37,716
Cash at bank and in hand 14,193 595
39,028 46,936
CREDITORS
Amounts falling due within one year 6 657,985 369,921
NET CURRENT LIABILITIES (618,957 ) (322,985 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(185,259

)

(89,883

)

CREDITORS
Amounts falling due after more than
one year

7

(59,523

)

-

PROVISIONS FOR LIABILITIES - (418 )
NET LIABILITIES (244,782 ) (90,301 )

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (244,784 ) (90,303 )
SHAREHOLDERS' FUNDS (244,782 ) (90,301 )

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

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

The directors acknowledge their 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.

Accent Outdoor Living Ltd (Registered number: 13765134)

Balance Sheet - continued
30 November 2023


The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 August 2024 and were signed on its behalf by:




Mrs C Webster - Director



Mr G Webster - Director


Accent Outdoor Living Ltd (Registered number: 13765134)

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

1. STATUTORY INFORMATION

Accent Outdoor Living 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.

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.

The financial statements are prepared in sterling which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

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.

Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer 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.


Accent Outdoor Living Ltd (Registered number: 13765134)

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

2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The balance sheet is insolvent. The company is reliant upon the continued support of its directors and they have indicated that this support will be forthcoming. As a result of this, the accounts have been prepared on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2022 233,659
Additions 201,283
At 30 November 2023 434,942
DEPRECIATION
At 1 December 2022 557
Charge for year 687
At 30 November 2023 1,244
NET BOOK VALUE
At 30 November 2023 433,698
At 30 November 2022 233,102

Accent Outdoor Living Ltd (Registered number: 13765134)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 5,764 25,886
Other debtors - 11,830
5,764 37,716

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 309,639 59,344
Amounts owed to associates 70,705 84,500
Taxation and social security 14,143 -
Other creditors 263,498 226,077
657,985 369,921

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Other creditors 59,523 -

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.11.23 30.11.22
£    £   
Within one year 34,000 34,000
Between one and five years 17,000 51,000
51,000 85,000

9. RELATED PARTY DISCLOSURES

As at 30 November 2023 the intercompany loan balance owed to Accent Homes Limited, a company under common control was £70,705 (2022:£84,500).

As at 30 November 2023, included within trade creditors is amount owing to Accent Homes Limited, a company under common control of £246,072.

10. ULTIMATE CONTROLLING PARTY

The company is controlled by the two directors.