Registered number
06784587
Large Parasols Limited
Filleted Accounts
31 May 2025

Large Parasols Limited
Registered number: | 06784587
Balance Sheet
as at 31 May 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Debtors | 4 |  | 3,488 |  |  | 8,096
Cash at bank and in hand |  |  | 58,162 |  |  | 75,305
|  |  | 61,650 |  |  | 83,401
Creditors: amounts falling due within one year | 5 |  | (4,180) |  |  | (20,370)
Net current assets |  |  |  | 57,470 |  |  | 63,031
Net assets |  |  |  | 57,470 |  |  | 63,031
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 57,469 |  |  | 63,030
Shareholder's funds |  |  |  | 57,470 |  |  | 63,031
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Paul Le Blanc Smith
Director
Approved by the board on 3 February 2026

Large Parasols Limited
Notes to the Accounts
for the year ended 31 May 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | 33.33% straight line
| Stocks
| Stock is valued at the lower of cost and net realisable value.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
| 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.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 June 2024 | 3,836
| At 31 May 2025 | 3,836
| Depreciation
| At 1 June 2024 | 3,836
| At 31 May 2025 | 3,836
| Net book value
| At 31 May 2025 | -
4 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 3,488 |  | 8,096
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | - |  | 17,395
| Other taxes and social security costs | 2,589 |  | -
| Other creditors | 1,591 |  | 2,975
|  |  |  |  |  | 4,180 |  | 20,370
6 | Share capital | Nominal |  | 2025 |  | 2025 |  | 2024
value | Number | £ | £
| Ordinary shares | £1 each |  | 1 |  | 1 |  | 1
7 | Controlling party
| The company is controlled by the director, Mr. Paul Le Blanc Smith.
8 | Other information
| Large Parasols Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Greenmantle,
| Epsom Road,
| West Horsley,
| Surrey,
| KT24 6AP.

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