REGISTERED NUMBER: 05215286 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

SHED SHED SHEDS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D R Hughes

SECRETARY:

REGISTERED OFFICE:

Villa House

Retford Road

Worksop

Nottinghamshire

S80 2QD

REGISTERED NUMBER:

05215286 (England and Wales)

ACCOUNTANTS:

Anderson & Co

18 Diamond Avenue

Kirkby in Ashfield

Nottinghamshire

NG17 7GR

FIXED ASSETS

Tangible assets

4

490,592

482,950

CURRENT ASSETS

Stocks

55,000

48,000

Debtors

5

2,727

2,858

Cash at bank and in hand

354,535

180,017

412,262

230,875

CREDITORS

Amounts falling due within one year

6

119,654

52,106

NET CURRENT ASSETS

292,608

178,769

TOTAL ASSETS LESS CURRENT LIABILITIES

783,200

661,719

CREDITORS

Amounts falling due after more than one year

7

-

(149

)

PROVISIONS FOR LIABILITIES

(15,523

)

(13,610

)

NET ASSETS

767,677

647,960

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

767,577

647,860

SHAREHOLDERS' FUNDS

767,677

647,960

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

Mr D R Hughes - Director

1.	STATUTORY INFORMATION

Shed Shed Sheds Limited 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

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.

Tangible fixed assets

No depreciation is provided on Freehold Land and Property which, in the opinion of the Director, has a value in excess of that shown in the Financial Statements. Depreciation is provided on other fixed assets at rates calculated to write off the cost of those assets over their expected useful life as follows:

Plant and machinery - 15% on reducing balance

Motor vehicles - 25% on reducing balance

Computer equipment - 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 9 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

428,450

45,962

74,661

321

549,394

Additions

-

4,609

19,700

-

24,309

At 31 August 2025

428,450

50,571

94,361

321

573,703

DEPRECIATION

At 1 September 2024

-

20,254

45,898

292

66,444

Charge for year

-

4,550

12,113

4

16,667

At 31 August 2025

-

24,804

58,011

296

83,111

NET BOOK VALUE

At 31 August 2025

428,450

25,767

36,350

25

490,592

At 31 August 2024

428,450

25,708

28,763

29

482,950

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 September 2024

and 31 August 2025

8,952

DEPRECIATION

At 1 September 2024

4,278

Charge for year

701

At 31 August 2025

4,979

NET BOOK VALUE

At 31 August 2025

3,973

At 31 August 2024

4,674

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Prepayments

2,727

2,858

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

149

1,790

Trade creditors

-

954

Corporation tax

50,452

33,822

VAT

31,442

12,759

PAYE and national insurance

62

49

Directors' current accounts

35,152

954

Accrued expenses

2,397

1,778

119,654

52,106

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

-

149

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

£

Hire purchase contracts

149

1,939