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Company Registration No. 11050964 (England and Wales)
A ROOM IN THE GARDEN LTD Unaudited accounts for the year ended 30 November 2024
A ROOM IN THE GARDEN LTD Unaudited accounts Contents
Page
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A ROOM IN THE GARDEN LTD Company Information for the year ended 30 November 2024
Directors
IVANA CAVALLO LUKASZ BRZOZOWSKI
Company Number
11050964 (England and Wales)
Registered Office
66 BOUNDARY ROAD HOVE BN3 5TD ENGLAND
Accountants
SM Accounts Ltd Unit 47H Passfield Business Centre Lynchborough Road Passfield GU30 7SB
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A ROOM IN THE GARDEN LTD Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Called up share capital not paid
- 
(2)
Fixed assets
Tangible assets
65,265 
76,320 
Current assets
Inventories
45,000 
- 
Debtors
109,310 
62,245 
Cash at bank and in hand
71,708 
229,907 
226,018 
292,152 
Creditors: amounts falling due within one year
(116,751)
(144,756)
Net current assets
109,267 
147,396 
Total assets less current liabilities
174,532 
223,714 
Creditors: amounts falling due after more than one year
(4,680)
(40,132)
Net assets
169,852 
183,582 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
169,851 
183,581 
Shareholders' funds
169,852 
183,582 
For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 11 July 2025 and were signed on its behalf by
IVANA CAVALLO Director Company Registration No. 11050964
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A ROOM IN THE GARDEN LTD Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
A ROOM IN THE GARDEN LTD is a private company, limited by shares, registered in England and Wales, registration number 11050964. The registered office is 66 BOUNDARY ROAD, HOVE, BN3 5TD, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 November 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 December 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
7 Years SL
Computer equipment
5 Years RB
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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A ROOM IN THE GARDEN LTD Notes to the Accounts for the year ended 30 November 2024
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2023
25,000 
46,027 
10,635 
81,662 
Additions
- 
23,711 
- 
23,711 
Disposals
- 
(23,523)
- 
(23,523)
At 30 November 2024
25,000 
46,215 
10,635 
81,850 
Depreciation
At 1 December 2023
- 
3,215 
2,127 
5,342 
Charge for the year
- 
9,116 
2,127 
11,243 
At 30 November 2024
- 
12,331 
4,254 
16,585 
Net book value
At 30 November 2024
25,000 
33,884 
6,381 
65,265 
At 30 November 2023
25,000 
42,812 
8,508 
76,320 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
9,153 
Trade debtors
41,633 
21,367 
Deferred tax asset
3,400 
515 
Accrued income and prepayments
14,303 
16,210 
Other debtors
49,974 
15,000 
109,310 
62,245 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
10,320 
10,560 
VAT
13,239 
- 
Obligations under finance leases and hire purchase contracts
9,264 
13,212 
Trade creditors
13,440 
12,650 
Taxes and social security
6,357 
16,434 
Loans from directors
370 
2,302 
Accruals
- 
28,347 
Deferred income
63,761 
61,251 
116,751 
144,756 
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A ROOM IN THE GARDEN LTD Notes to the Accounts for the year ended 30 November 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
4,680 
14,440 
Obligations under finance leases and hire purchase contracts
- 
25,692 
4,680 
40,132 
8
Average number of employees
During the year the average number of employees was 8 (2023: 11).
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