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Registered Number: 14284866
England and Wales
SAMUEL NICHOLAS GARDEN ROOMS LTD
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Samuel Nicholas Garden Rooms Ltd Contents Page For the year ended 31 December 2025
Company information | 1
Director's report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Samuel Nicholas Garden Rooms Ltd Company Information For the year ended 31 December 2025
Director | Samuel Peter Stubbs
Registered Number | 14284866
Registered Office | 5 Albury Gardens Calcot Reading Berkshire RG31 7ZY
1

Samuel Nicholas Garden Rooms Ltd Director's Report For the year ended 31 December 2025
Director's report and financial statements The director presents his annual report and the financial statements for the year ended 31 December 2025 Principal activities The companys principal activity during the year was that of carpentry services. Director The director who served the company throughout the year was as follows:
Samuel Peter Stubbs
On behalf of the board.
---------------------------------- Samuel Peter Stubbs Director
Date approved: 12 May 2026 2

Samuel Nicholas Garden Rooms Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 5,799 |  | 9,473
|  | 5,799 |  | 9,473
Current assets |  |  |
Debtors | 4 | 411 |  | 2,898
Cash at bank and in hand |  | 67,358 |  | 49,778
|  | 67,769 |  | 52,676
Creditors: amount falling due within one year | 5 | (44,015) |  | (40,119)
Net current assets |  | 23,754 |  | 12,557
Total assets less current liabilities |  | 29,553 |  | 22,030
Provisions for liabilities | 6 | (980) |  | (1,679)
Net assets |  | 28,573 |  | 20,351
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 28,571 |  | 20,349
Shareholders' funds |  | 28,573 |  | 20,351
For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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. These 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 to the Registrar of Companies. The financial statements were approved by the director on 12 May 2026 and were signed by:
------------------------------- Samuel Peter Stubbs Director
3

Samuel Nicholas Garden Rooms Ltd Notes to the Financial Statements For the year ended 31 December 2025
General Information Samuel Nicholas Garden Rooms Ltd is a private company, limited by shares, registered in England and Wales, registration number 14284866, registration address 5 Albury Gardens, Calcot , Reading, Berkshire, RG31 7ZY. The presentation currency is £ sterling.
1. | 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. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 4 Years Straight Line
Computer Equipment | 4 Years Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Computer Equipment |  | Total
| £ |  | £ |  | £
At 01 January 2025 | 13,750 |  | 949 |  | 14,699
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 31 December 2025 | 13,750 |  | 949 |  | 14,699
Depreciation
At 01 January 2025 | 4,870 |  | 356 |  | 5,226
Charge for year | 3,437 |  | 237 |  | 3,674
On disposals | - |  | - |  | -
At 31 December 2025 | 8,307 |  | 593 |  | 8,900
Net book values
Closing balance as at 31 December 2025 | 5,443 |  | 356 |  | 5,799
Opening balance as at 01 January 2025 | 8,880 |  | 593 |  | 9,473
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 1 |  | 2,476
Prepayments & Accrued Income | 410 |  | 422
| 411 |  | 2,898
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 0 |  | 318
Social Security and Other Taxes | 24,710 |  | 17,725
Accrued Expenses and Deferred Income | 0 |  | 133
Directors' Current Accounts | 19,305 |  | 21,943
| 44,015 |  | 40,119
6. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 980 |  | 1,679
| 980 |  | 1,679
4