2024-04-012025-03-312025-03-31false08272419GAZEBO SPARE PARTS LIMITED2025-07-2947910falseiso4217:GBPxbrli:pure082724192024-03-31082724192025-03-31082724192024-04-012025-03-31082724192023-03-31082724192024-03-31082724192023-04-012024-03-3108272419bus:SmallEntities2024-04-012025-03-3108272419bus:AuditExempt-NoAccountantsReport2024-04-012025-03-3108272419bus:FullAccounts2024-04-012025-03-3108272419bus:PrivateLimitedCompanyLtd2024-04-012025-03-3108272419core:WithinOneYear2025-03-3108272419core:AfterOneYear2025-03-3108272419core:WithinOneYear2024-03-3108272419core:AfterOneYear2024-03-3108272419core:ShareCapital2025-03-3108272419core:SharePremium2025-03-3108272419core:RevaluationReserve2025-03-3108272419core:OtherReservesSubtotal2025-03-3108272419core:RetainedEarningsAccumulatedLosses2025-03-3108272419core:ShareCapital2024-03-3108272419core:SharePremium2024-03-3108272419core:RevaluationReserve2024-03-3108272419core:OtherReservesSubtotal2024-03-3108272419core:RetainedEarningsAccumulatedLosses2024-03-3108272419core:LandBuildings2025-03-3108272419core:PlantMachinery2025-03-3108272419core:Vehicles2025-03-3108272419core:FurnitureFittings2025-03-3108272419core:OfficeEquipment2025-03-3108272419core:NetGoodwill2025-03-3108272419core:IntangibleAssetsOtherThanGoodwill2025-03-3108272419core:ListedExchangeTraded2025-03-3108272419core:UnlistedNon-exchangeTraded2025-03-3108272419core:LandBuildings2024-03-3108272419core:PlantMachinery2024-03-3108272419core:Vehicles2024-03-3108272419core:FurnitureFittings2024-03-3108272419core:OfficeEquipment2024-03-3108272419core:NetGoodwill2024-03-3108272419core:IntangibleAssetsOtherThanGoodwill2024-03-3108272419core:ListedExchangeTraded2024-03-3108272419core:UnlistedNon-exchangeTraded2024-03-3108272419core:LandBuildings2024-04-012025-03-3108272419core:PlantMachinery2024-04-012025-03-3108272419core:Vehicles2024-04-012025-03-3108272419core:FurnitureFittings2024-04-012025-03-3108272419core:OfficeEquipment2024-04-012025-03-3108272419core:NetGoodwill2024-04-012025-03-3108272419core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3108272419core:ListedExchangeTraded2024-04-012025-03-3108272419core:UnlistedNon-exchangeTraded2024-04-012025-03-3108272419core:MoreThanFiveYears2024-04-012025-03-3108272419core:Non-currentFinancialInstruments2025-03-3108272419core:Non-currentFinancialInstruments2024-03-3108272419dpl:CostSales2024-04-012025-03-3108272419dpl:DistributionCosts2024-04-012025-03-3108272419core:LandBuildings2024-04-012025-03-3108272419core:PlantMachinery2024-04-012025-03-3108272419core:Vehicles2024-04-012025-03-3108272419core:FurnitureFittings2024-04-012025-03-3108272419core:OfficeEquipment2024-04-012025-03-3108272419dpl:AdministrativeExpenses2024-04-012025-03-3108272419core:NetGoodwill2024-04-012025-03-3108272419core:IntangibleAssetsOtherThanGoodwill2024-04-012025-03-3108272419dpl:GroupUndertakings2024-04-012025-03-3108272419dpl:ParticipatingInterests2024-04-012025-03-3108272419dpl:GroupUndertakingscore:ListedExchangeTraded2024-04-012025-03-3108272419core:ListedExchangeTraded2024-04-012025-03-3108272419dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-04-012025-03-3108272419core:UnlistedNon-exchangeTraded2024-04-012025-03-3108272419dpl:CostSales2023-04-012024-03-3108272419dpl:DistributionCosts2023-04-012024-03-3108272419core:LandBuildings2023-04-012024-03-3108272419core:PlantMachinery2023-04-012024-03-3108272419core:Vehicles2023-04-012024-03-3108272419core:FurnitureFittings2023-04-012024-03-3108272419core:OfficeEquipment2023-04-012024-03-3108272419dpl:AdministrativeExpenses2023-04-012024-03-3108272419core:NetGoodwill2023-04-012024-03-3108272419core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3108272419dpl:GroupUndertakings2023-04-012024-03-3108272419dpl:ParticipatingInterests2023-04-012024-03-3108272419dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3108272419core:ListedExchangeTraded2023-04-012024-03-3108272419dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3108272419core:UnlistedNon-exchangeTraded2023-04-012024-03-3108272419core:NetGoodwill2025-03-3108272419core:IntangibleAssetsOtherThanGoodwill2025-03-3108272419core:LandBuildings2025-03-3108272419core:PlantMachinery2025-03-3108272419core:Vehicles2025-03-3108272419core:FurnitureFittings2025-03-3108272419core:OfficeEquipment2025-03-3108272419core:AfterOneYear2025-03-3108272419core:WithinOneYear2025-03-3108272419core:ListedExchangeTraded2025-03-3108272419core:UnlistedNon-exchangeTraded2025-03-3108272419core:ShareCapital2025-03-3108272419core:SharePremium2025-03-3108272419core:RevaluationReserve2025-03-3108272419core:OtherReservesSubtotal2025-03-3108272419core:RetainedEarningsAccumulatedLosses2025-03-3108272419core:NetGoodwill2024-03-3108272419core:IntangibleAssetsOtherThanGoodwill2024-03-3108272419core:LandBuildings2024-03-3108272419core:PlantMachinery2024-03-3108272419core:Vehicles2024-03-3108272419core:FurnitureFittings2024-03-3108272419core:OfficeEquipment2024-03-3108272419core:AfterOneYear2024-03-3108272419core:WithinOneYear2024-03-3108272419core:ListedExchangeTraded2024-03-3108272419core:UnlistedNon-exchangeTraded2024-03-3108272419core:ShareCapital2024-03-3108272419core:SharePremium2024-03-3108272419core:RevaluationReserve2024-03-3108272419core:OtherReservesSubtotal2024-03-3108272419core:RetainedEarningsAccumulatedLosses2024-03-3108272419core:NetGoodwill2023-03-3108272419core:IntangibleAssetsOtherThanGoodwill2023-03-3108272419core:LandBuildings2023-03-3108272419core:PlantMachinery2023-03-3108272419core:Vehicles2023-03-3108272419core:FurnitureFittings2023-03-3108272419core:OfficeEquipment2023-03-3108272419core:AfterOneYear2023-03-3108272419core:WithinOneYear2023-03-3108272419core:ListedExchangeTraded2023-03-3108272419core:UnlistedNon-exchangeTraded2023-03-3108272419core:ShareCapital2023-03-3108272419core:SharePremium2023-03-3108272419core:RevaluationReserve2023-03-3108272419core:OtherReservesSubtotal2023-03-3108272419core:RetainedEarningsAccumulatedLosses2023-03-3108272419core:AfterOneYear2024-04-012025-03-3108272419core:WithinOneYear2024-04-012025-03-3108272419core:Non-currentFinancialInstrumentscore:CostValuation2024-04-012025-03-3108272419core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-012025-03-3108272419core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-012025-03-3108272419core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-012025-03-3108272419core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-012025-03-3108272419core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-012025-03-3108272419core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3108272419core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3108272419core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-012025-03-3108272419core:Non-currentFinancialInstrumentscore:CostValuation2025-03-3108272419core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2025-03-3108272419core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2025-03-3108272419core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2025-03-3108272419core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2025-03-3108272419core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2025-03-3108272419core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2025-03-3108272419core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2025-03-3108272419core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2025-03-3108272419core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3108272419core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3108272419core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3108272419core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3108272419core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3108272419core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3108272419core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3108272419core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3108272419core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3108272419bus:Director12024-04-012025-03-3108272419bus:Director22024-04-012025-03-3108272419core:FurnitureFittingsToolsEquipment2024-03-3108272419core:FurnitureFittingsToolsEquipment2024-04-012025-03-3108272419core:FurnitureFittingsToolsEquipment2025-03-31

GAZEBO SPARE PARTS LIMITED

Registered Number
08272419
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

GAZEBO SPARE PARTS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors

PEPPER-BOWEN, Ashleigh Rose
PEPPER-BOWEN, Luke

Registered Address

Unit 1 Caldecote
Baldock
SG7 5LE

Registered Number

08272419 (England and Wales)
GAZEBO SPARE PARTS LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets42,2991,781
2,2991,781
Current assets
Stocks5552,665558,267
Debtors640,49916,750
Cash at bank and on hand169,36661,409
762,530636,426
Creditors amounts falling due within one year7(232,314)(92,641)
Net current assets (liabilities)530,216543,785
Total assets less current liabilities532,515545,566
Creditors amounts falling due after one year8-(40,000)
Provisions for liabilities9(575)(445)
Net assets531,940505,121
Capital and reserves
Called up share capital100100
Profit and loss account531,840505,021
Shareholders' funds531,940505,121
The financial statements were approved and authorised for issue by the Board of Directors on 29 July 2025, and are signed on its behalf by:
PEPPER-BOWEN, Luke
Director
Registered Company No. 08272419
GAZEBO SPARE PARTS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible fixed assets are stated at cost or valuation less amortisation. Amortisation is provided on all intangible fixed assets on a straight line basis over 5 years
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery5
Fixtures and fittings3
Office Equipment3
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20252024
Average number of employees during the year44
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 2450,00050,000
At 31 March 2550,00050,000
Amortisation and impairment
At 01 April 2450,00050,000
At 31 March 2550,00050,000
Net book value
At 31 March 25--
At 31 March 24--
4.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 2433,90513,05011,74558,700
Additions--2,5712,571
At 31 March 2533,90513,05014,31661,271
Depreciation and impairment
At 01 April 2433,90512,44010,57456,919
Charge for year-6101,4432,053
At 31 March 2533,90513,05012,01758,972
Net book value
At 31 March 25--2,2992,299
At 31 March 24-6101,1711,781
5.Stocks

2025

2024

££
Other stocks552,665558,267
Total552,665558,267
6.Debtors: amounts due within one year

2025

2024

££
Other debtors24,17714,953
Prepayments and accrued income1,8921,797
Total26,06916,750
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables162,7856,338
Taxation and social security68,88685,670
Accrued liabilities and deferred income643633
Total232,31492,641
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Creditors: amounts due after one year

2025

2024

££
Other creditors-40,000
Total-40,000
9.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)575445
Total575445