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REGISTERED NUMBER: 14214672 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

ROSEWOOD GARDEN ROOMS LTD

ROSEWOOD GARDEN ROOMS LTD (REGISTERED NUMBER: 14214672)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

ROSEWOOD GARDEN ROOMS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | J D Beavan

| S A Beavan

| REGISTERED OFFICE: | 28 Wilton Road

| Bexhill on Sea

| East Sussex

| TN40 1EZ

| REGISTERED NUMBER: | 14214672 (England and Wales)

| ACCOUNTANTS: | Ashdown Hurrey

| Chartered Accountants & Business Advisers

| 28 Wilton Road

| Bexhill on Sea

| East Sussex

| TN40 1EZ

ROSEWOOD GARDEN ROOMS LTD (REGISTERED NUMBER: 14214672)

BALANCE SHEET

31 JULY 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 13,173 |  | 10,708 |  |

Tangible assets | 5 | 9,730 |  | 12,440 |  |

22,903 |  | 23,148 |  |

CURRENT ASSETS

Debtors | 6 | 16,554 |  | 21,920 |  |

Cash at bank | 61,586 |  | 43,491 |  |

78,140 |  | 65,411 |  |

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | 7 | 30,598 |  | 34,674 |  |

NET CURRENT ASSETS | 47,542 |  | 30,737 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 70,445 |  | 53,885 |  |

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR | 8 | (1,096 | ) | (3,726 | ) |

PROVISIONS FOR LIABILITIES | 9 | (102 | ) | (2,376 | ) |

NET ASSETS | 69,247 |  | 47,783 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 69,246 |  | 47,782 |  |

69,247 |  | 47,783 |  |

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

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

ROSEWOOD GARDEN ROOMS LTD (REGISTERED NUMBER: 14214672)

BALANCE SHEET - continued

31 JULY 2025

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by:

J D Beavan - Director

ROSEWOOD GARDEN ROOMS LTD (REGISTERED NUMBER: 14214672)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Rosewood Garden Rooms Ltd 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

| The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

| Turnover

| Turnover represents net invoiced sales of specialised construction services, excluding value added tax.

| Turnover is recognised when the company obtains the right to consideration.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Website Costs is being amortised evenly over its estimated useful life of four years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery | - | 25% on cost

| Motor vehicles | - | 20% on reducing balance

| Computer equipment | - | 20% on reducing balance

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 2 (2024 - 3 ) .

ROSEWOOD GARDEN ROOMS LTD (REGISTERED NUMBER: 14214672)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 August 2024 | 14,277 |  |

| Additions | 8,046 |  |

| At 31 July 2025 | 22,323 |  |

| AMORTISATION

| At 1 August 2024 | 3,569 |  |

| Charge for year | 5,581 |  |

| At 31 July 2025 | 9,150 |  |

| NET BOOK VALUE

| At 31 July 2025 | 13,173 |  |

| At 31 July 2024 | 10,708 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |  | Computer |

| machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024

| and 31 July 2025 | 2,652 |  | 10,714 |  | 655 |  | 14,021 |  |

| DEPRECIATION

| At 1 August 2024 | 445 |  | 1,071 |  | 65 |  | 1,581 |  |

| Charge for year | 663 |  | 1,929 |  | 118 |  | 2,710 |  |

| At 31 July 2025 | 1,108 |  | 3,000 |  | 183 |  | 4,291 |  |

| NET BOOK VALUE

| At 31 July 2025 | 1,544 |  | 7,714 |  | 472 |  | 9,730 |  |

| At 31 July 2024 | 2,207 |  | 9,643 |  | 590 |  | 12,440 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 15,700 |  | 21,920 |  |

| Prepayments | 854 |  | - |  |

16,554 |  | 21,920 |  |

ROSEWOOD GARDEN ROOMS LTD (REGISTERED NUMBER: 14214672)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Hire purchase contracts | 2,630 |  | 2,630 |  |

| Trade creditors | - |  | 4,669 |  |

| Tax | 12,762 |  | 9,823 |  |

| Social security and other taxes | - |  | 424 |  |

| VAT | 12,902 |  | 8,872 |  |

| Other creditors | 1,158 |  | 1,367 |  |

| Directors' current accounts | 146 |  | 6,289 |  |

| Accrued expenses | 1,000 |  | 600 |  |

30,598 |  | 34,674 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Hire purchase contracts | 1,096 |  | 3,726 |  |

9. | PROVISIONS FOR LIABILITIES

| 31.7.25 |  | 31.7.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 102 |  | 2,376 |  |

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 2,376 |  |

| Provided during year | (2,274 | ) |

| Balance at 31 July 2025 | 102 |  |

10. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company owed the directors a total of £146 (2024- £6,288).

| This loan is interest free and has no terms attached.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ROSEWOOD GARDEN ROOMS LTD

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 Rosewood Garden Rooms Ltd for the year ended 31 July 2025 which comprise the Statement of Income and Retained Earnings, 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 icaew.com/membershandbook.

This report is made solely to the Board of Directors of Rosewood Garden Rooms Ltd, 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 Rosewood Garden Rooms Ltd and state those matters that we have agreed to state to the Board of Directors of Rosewood Garden Rooms Ltd, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Rosewood Garden Rooms Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Rosewood Garden Rooms Ltd 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 Rosewood Garden Rooms Ltd. You consider that Rosewood Garden Rooms Ltd 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 Rosewood Garden Rooms Ltd. 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.

Ashdown Hurrey

Chartered Accountants & Business Advisers

28 Wilton Road

Bexhill on Sea

East Sussex

TN40 1EZ

Date: .............................................