Bucks Garden Rooms Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12428363

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		43,882		144,856

			43,882		144,856
CURRENT ASSETS
Stocks	5	80,000		30,000
Debtors	6	37,428		80,761
Cash at bank and in hand		-		16,440

		117,428		127,201
Creditors: Amounts Falling Due Within One Year	7	(445,749 )		(640,009 )

NET CURRENT ASSETS (LIABILITIES)			(328,321 )		(512,808 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(284,439 )		(367,952 )

Creditors: Amounts Falling Due After More Than One Year	8		(17,104 )		(27,908 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(14,646 )

NET LIABILITIES			(301,543 )		(410,506 )

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			(301,545 )		(410,508 )

SHAREHOLDERS' FUNDS			(301,543)		(410,506)

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Bucks Garden Rooms Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Richard Burns

Director

31st December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bucks Garden Rooms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12428363 . The registered office is 19 Chiltern Court Asheridge Road, Chesham, HP5 2PX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	3 years straight line
Motor Vehicles	20% reducing balance
Fixtures & Fittings	3 years straight line
Computer Equipment	3 years Straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 7)

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Bucks Garden Rooms Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	13,000	159,408	7,755	12,100	192,263
Additions	2,285	-	-	-	2,285
Disposals	-	(105,000 )	-	-	(105,000 )

As at 31 March 2025	15,285	54,408	7,755	12,100	89,548

Depreciation
As at 1 April 2024	10,608	27,368	898	8,533	47,407
Provided during the period	3,154	27,857	6,857	3,567	41,435
Disposals	-	(43,176 )	-	-	(43,176 )

As at 31 March 2025	13,762	12,049	7,755	12,100	45,666

Net Book Value
As at 31 March 2025	1,523	42,359	-	-	43,882

As at 1 April 2024	2,392	132,040	6,857	3,567	144,856

5. Stocks

	2025	2024
	£	£
Work in progress	80,000	30,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	19,334	62,107
Other debtors	18,094	18,654

	37,428	80,761

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	97,140	347,107
Bank loans and overdrafts	286,495	250,000
Amounts owed to group undertakings	19,142	-
Other creditors	32,024	(5,858)
Taxation and social security	10,948	48,760

	445,749	640,009

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	17,104	27,908

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Bucks Garden Rooms Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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