REGISTERED NUMBER: 09680318 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

HARDMANS CONSERVATORIES LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr G Hardman

Mr M Hardman

REGISTERED OFFICE:

Butterworth Barlow House

10 Derby Street

Prescot

Liverpool

Merseyside

L34 3LG

REGISTERED NUMBER:

09680318 (England and Wales)

ACCOUNTANTS:

Butterworth Barlow

Chartered Accountants

Butterworth Barlow House

10 Derby Street

Prescot

Liverpool

Merseyside

L34 3LG

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Hardmans Conservatories Limited for the year ended 30 June 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Hardmans Conservatories Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Hardmans Conservatories Limited and state those matters that we have agreed to state to the Board of Directors of Hardmans Conservatories Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Hardmans Conservatories Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Hardmans Conservatories Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Hardmans Conservatories Limited. You consider that Hardmans Conservatories Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Hardmans Conservatories Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Butterworth Barlow

Chartered Accountants

Liverpool

2 December 2025

FIXED ASSETS

Tangible assets

4

17,622

27,492

CURRENT ASSETS

Stocks

97,317

99,942

Debtors

5

31,901

30,808

Cash at bank and in hand

21,950

27,809

151,168

158,559

CREDITORS

Amounts falling due within one year

6

141,030

137,673

NET CURRENT ASSETS

10,138

20,886

TOTAL ASSETS LESS CURRENT LIABILITIES

27,760

48,378

CREDITORS

Amounts falling due after more than one year

7

24,348

40,976

NET ASSETS

3,412

7,402

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,312

7,302

SHAREHOLDERS' FUNDS

3,412

7,402

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by:

Mr M Hardman - Director

1.	STATUTORY INFORMATION

Hardmans Conservatories Limited 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.

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 the cost less estimated residual value of each asset over its estimated useful life.

Improvements to property

-

10% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

20% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Motor

Computer

property

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

4,167

124,620

1,540

130,327

Additions

-

15,995

-

15,995

Disposals

-

(13,795

)

-

(13,795

)

At 30 June 2025

4,167

126,820

1,540

132,527

DEPRECIATION

At 1 July 2024

3,750

97,998

1,087

102,835

Charge for year

417

14,974

128

15,519

Eliminated on disposal

-

(3,449

)

-

(3,449

)

At 30 June 2025

4,167

109,523

1,215

114,905

NET BOOK VALUE

At 30 June 2025

-

17,297

325

17,622

At 30 June 2024

417

26,622

453

27,492

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

158

318

Other debtors

31,743

30,490

31,901

30,808

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

9,166

10,000

Hire purchase contracts

11,024

12,742

Trade creditors

77,759

71,589

Tax

20,015

17,194

Social security and other taxes

4,158

5,554

VAT

11,884

12,366

Directors' loan accounts

904

2,398

Accruals and deferred income

6,120

5,830

141,030

137,673

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans - 1-2 years

-

9,166

Hire purchase contracts

24,348

31,810

24,348

40,976