REGISTERED NUMBER: 12433506 (England and Wales)

SERENITY CONSTRUCTION LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr N J Harrold

Mrs C Saunders

REGISTERED OFFICE:

Prokil Place Haremere Hill

Etchingham Road

Etchingham

East Sussex

TN19 7AP

REGISTERED NUMBER:

12433506 (England and Wales)

ACCOUNTANTS:

Gibbons Mannington & Phipps LLP

Chartered Accountants

Landgate Chambers

24 Landgate

Rye

East Sussex

TN31 7LJ

FIXED ASSETS

Intangible assets

4

20,132

26,289

Tangible assets

5

112,557

147,478

132,689

173,767

CURRENT ASSETS

Stocks

1,000

1,000

Debtors

6

2,636

8,006

Cash at bank and in hand

5,279

40,088

8,915

49,094

CREDITORS

Amounts falling due within one year

7

51,427

62,511

NET CURRENT LIABILITIES

(42,512

)

(13,417

)

TOTAL ASSETS LESS CURRENT LIABILITIES

90,177

160,350

CREDITORS

Amounts falling due after more than one year

8

(41,407

)

(54,927

)

PROVISIONS FOR LIABILITIES

(28,139

)

(36,870

)

NET ASSETS

20,631

68,553

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

20,531

68,453

SHAREHOLDERS' FUNDS

20,631

68,553

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

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 Board of Directors and authorised for issue on 2 June 2026 and were signed on its behalf by:

Mr N J Harrold - Director

1.	STATUTORY INFORMATION

Serenity Construction 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten 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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 February 2025

and 31 January 2026

48,654

AMORTISATION

At 1 February 2025

22,365

Amortisation for year

6,157

At 31 January 2026

28,522

NET BOOK VALUE

At 31 January 2026

20,132

At 31 January 2025

26,289

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 February 2025

110,083

2,229

183,907

296,219

Disposals

-

-

(4,751

)

(4,751

)

At 31 January 2026

110,083

2,229

179,156

291,468

DEPRECIATION

At 1 February 2025

49,613

1,313

97,815

148,741

Charge for year

12,093

182

21,142

33,417

Eliminated on disposal

-

-

(3,247

)

(3,247

)

At 31 January 2026

61,706

1,495

115,710

178,911

NET BOOK VALUE

At 31 January 2026

48,377

734

63,446

112,557

At 31 January 2025

60,470

916

86,092

147,478

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

2,636

8,006

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

4,229

8,300

Hire purchase contracts

9,878

9,878

Trade creditors

300

300

Taxation and social security

2,137

6,479

Other creditors

34,883

37,554

51,427

62,511

Included within other creditors is a balance owed to Pro South East Ltd, a company under common control.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

4,229

Hire purchase contracts

41,407

50,698

41,407

54,927

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

Mr N J Harrold

Balance outstanding at start of year

(24,384

)

117,368

Amounts advanced

48,672

81,560

Amounts repaid

(24,312

)

(223,312

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(24

)

(24,384

)