The_Rustic_Summerhouse_Company_Limited_31_Oct_2025_companies_house_set_of

The Rustic Summerhouse Company Limited

Report to the board of directors on the preparation of the unaudited statutory financial statements of The Rustic Summerhouse Company Limited

Year ended

31 October 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements

The Rustic Summerhouse Company Limited

for the year ended

31 October 2025

which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Members/Doc/rule/2018-rulebook.pdf.

It is your duty to ensure that

The Rustic Summerhouse Company Limited

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

The Rustic Summerhouse Company Limited

. You consider that

The Rustic Summerhouse Company Limited

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 The Rustic Summerhouse Company Limited. 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.

Clarity Accounting Limited

Certified Chartered Accountants

Office FF10, Brooklands House

58 Marlborough Road

Lancing

West Sussex

BN15 8AF

United Kingdom

The Rustic Summerhouse Company Limited

Statement of Financial Position

31 October 2025

		2025		2024
	Note	£		£
Fixed assets
Tangible assets	5	188		378
Current assets
Debtors	6	155,106		146,773
Cash at bank and in hand		14,430		19,531
		169,536		166,304
Creditors: amounts falling due within one year	7	(128,200	)	(102,802	)
Net current assets		41,336		63,502
Total assets less current liabilities		41,524		63,880
Creditors: amounts falling due after more than one year	8	(11,963	)	(15,278	)
Net assets		29,561		48,602
Capital and reserves
Called up share capital		100		100
Profit and loss account		29,461		48,502
Shareholders funds		29,561		48,602

For the year ending

31 October 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 financial statements for the year in question in accordance with section 476;
The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.

These

financial statements

were approved by the board of directors and authorised for issue on

31 July 2026

, and are signed on behalf of the board by:

Ms R Dregviene

Director

Company registration number:

06716550

The Rustic Summerhouse Company Limited

Notes to the Financial Statements

Year ended

31 October 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is

Suite Ff10 Brooklands House

58 Marlborough Road

Lancing

West Sussex

BN15 8AF

, United Kingdom.

2 Statement of compliance

These

financial statements

have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The

financial statements

have been prepared on the historical cost basis, as modified by the revaluation of certain assets.

The

financial statements

are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.

Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures, fittings and equipment

20% straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

4 Average number of employees

The average number of persons employed by the company during the year was

(2024:

5 Tangible assets

	Plant and machinery etc.
	£
Cost
At 1 November 2024 and 31 October 2025	948
Depreciation
At 1 November 2024	570
Charge	190
At 31 October 2025	760
Carrying amount
At 31 October 2025	188
At 31 October 2024	378

6 Debtors

	2025	2024
	£	£
Trade debtors	7,436	601
Other debtors	147,670	146,172
	155,106	146,773

7 Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	3,365	3,333
Trade creditors	1,839	387
Taxation and social security	5,061	6,436
Other creditors	117,935	92,646
	128,200	102,802

8 Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans and overdrafts	11,963		15,278

9 Director's advances, credit and guarantees

Included within creditors is an amount of £27,875 (2024: £0) owing to A Raza, a director of the company. The loan is interest-free, unsecured, and has no fixed date of repayment.