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REGISTERED NUMBER: 12606483 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

FOR

GARDEN ROOM SOLUTIONS LTD

GARDEN ROOM SOLUTIONS LTD (REGISTERED NUMBER: 12606483)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025










Page

Balance sheet 1

Notes to the financial statements 2


GARDEN ROOM SOLUTIONS LTD (REGISTERED NUMBER: 12606483)

BALANCE SHEET
31 MAY 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Tangible assets 4 70,070 50,497

Current assets
Stocks 5 52,100 59,830
Debtors 6 24,860 16,407
Cash at bank 94,708 37,613
171,668 113,850
Creditors
Amounts falling due within one year 7 174,284 122,506
Net current liabilities (2,616 ) (8,656 )
Total assets less current liabilities 67,454 41,841

Creditors
Amounts falling due after more than one year 8 (40,343 ) (31,387 )

Provisions for liabilities 10 (12,807 ) (7,281 )
Net assets 14,304 3,173

Capital and reserves
Called up share capital 11 100 100
Retained earnings 14,204 3,073
Shareholders' funds 14,304 3,173

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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.

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 July 2025 and were signed on its behalf by:



Mr T Warner-Sharp - Director


GARDEN ROOM SOLUTIONS LTD (REGISTERED NUMBER: 12606483)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025


1. Statutory information

Garden Room Solutions Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 12606483. The registered office is 7 & 8 Church Street, Wimborne, Dorset, England, BH21 1JH and business address is 39 Hayes Close, Wimborne, BH21 2JJ.

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 represents invoiced sales, services and installations of garden rooms and buildings excluding VAT.

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.
Freehold property - 2% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 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.

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.

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.

GARDEN ROOM SOLUTIONS LTD (REGISTERED NUMBER: 12606483)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2025


2. Accounting policies - continued

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 6 (2024 - 5 ) .

4. Tangible fixed assets
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
Cost
At 1 June 2024 15,000 3,683 - 62,809 81,492
Additions - 7,500 304 41,629 49,433
Disposals - - - (25,367 ) (25,367 )
At 31 May 2025 15,000 11,183 304 79,071 105,558
Depreciation
At 1 June 2024 1,200 2,460 - 27,335 30,995
Charge for year 300 2,181 76 16,601 19,158
Eliminated on disposal - - - (14,665 ) (14,665 )
At 31 May 2025 1,500 4,641 76 29,271 35,488
Net book value
At 31 May 2025 13,500 6,542 228 49,800 70,070
At 31 May 2024 13,800 1,223 - 35,474 50,497

GARDEN ROOM SOLUTIONS LTD (REGISTERED NUMBER: 12606483)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2025


4. Tangible fixed assets - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
Cost
At 1 June 2024 45,159
Additions 37,634
Disposals (25,367 )
At 31 May 2025 57,426
Depreciation
At 1 June 2024 19,613
Charge for year 13,120
Eliminated on disposal (14,665 )
At 31 May 2025 18,068
Net book value
At 31 May 2025 39,358
At 31 May 2024 25,546

5. Stocks
2025 2024
£    £   
Stocks 5,000 5,000
Work-in-progress 47,100 54,830
52,100 59,830

6. Debtors: amounts falling due within one year
2025 2024
£    £   
Trade debtors 24,860 16,407

7. Creditors: amounts falling due within one year
2025 2024
£    £   
Bank loans and overdrafts 3,287 2,915
Hire purchase contracts 8,843 6,759
Trade creditors 90,921 7,515
Tax 21,969 16,251
Social security and other taxes 1,273 16,635
Pension 529 478
VAT 19,121 14,121
Other creditors 17,274 -
Directors' current accounts 8,342 55,237
Accruals and deferred income 2,725 2,595
174,284 122,506

GARDEN ROOM SOLUTIONS LTD (REGISTERED NUMBER: 12606483)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 2025


8. Creditors: amounts falling due after more than one year
2025 2024
£    £   
Bank loans - 1-2 years 2,388 3,277
Bank loans - 2-5 years - 2,386
Hire purchase contracts 37,955 25,724
40,343 31,387

9. Secured debts

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 46,798 32,483

Amounts owing under hire purchase agreements are secured against the assets to which they relate.

10. Provisions for liabilities
2025 2024
£    £   
Deferred tax 12,807 7,281

Deferred
tax
£   
Balance at 1 June 2024 7,281
Provided during year 5,526
Balance at 31 May 2025 12,807

11. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

12. Ultimate controlling party

The Company is under the control of the Directors, by virtue of their combined 100% holding of the issued voting share capital of the Company.