Samuel Nicholas Garden Rooms Ltd

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.

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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:

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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

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