Accent Outdoor Living Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

Accent Outdoor Living Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13765134 . The registered office is Park Farm Bramshall Road, Bramshall, Uttoxeter, England, ST14 5BE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have reviewed the company’s financial position, trading performance, creditor position and future prospects for a period of at least twelve months from the date of approval of these financial statements.

During the year ended 30 November 2025, turnover increased from £436,157 to £818,343, with operating profit of £120,826 and profit before taxation of £60,314. Net liabilities also reduced from £137,926 to £77,612.

Although the company remains in a net liability position, a substantial proportion of its creditor balances represents amounts due to the directors and companies under common control. The directors intend to continue supporting the company and will not seek repayment of amounts due to them where this would prejudice the company’s ability to continue trading.

The directors expect the company’s financial position to continue to improve as it expands into new markets and continues to diversify and strengthen its product and service portfolio in response to challenging market conditions. Having considered the improved trading performance, current prospects, creditor position and continued director support, the directors consider it appropriate for the financial statements to be prepared on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold Improvements - 10% on cost

Plant & Machinery - 25% on reducing balance

Fixture & Fittings - 25% on reducing balance

Computer Equipment - 25% on reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Accent Outdoor Living Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 December 2024	431,428	2,051	213	1,250	434,942
Additions	-	-	-	2,654	2,654

As at 30 November 2025	431,428	2,051	213	3,904	437,596

Depreciation
As at 1 December 2024	43,143	985	133	693	44,954
Provided during the period	43,143	267	20	538	43,968

As at 30 November 2025	86,286	1,252	153	1,231	88,922

Net Book Value
As at 30 November 2025	345,142	799	60	2,673	348,674

As at 1 December 2024	388,285	1,066	80	557	389,988

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Accent Outdoor Living Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Stocks

	2025	2024
	£	£
Stock	12,789	17,928

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	192,794	1,335
Other debtors	650	-

	193,444	1,335

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	74,788	40,589
Bank loans and overdrafts	-	595
Other loans	51,701	92,267
Other creditors	358,513	297,775
Taxation and social security	51,900	29,327

	536,902	460,553

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other loans	100,708	99,307

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	27,167	13,000
Later than one year and not later than five years	101,667	-

	128,834	13,000

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Accent Outdoor Living Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

11. Related Party Transactions

As at 30 November 2025 the intercompany loan balance owed from Accent Homes Limited, a company under

common control was £650 (2024 : £Nil).

As at 30 November 2025, included within trade creditors is amount owing to Accent Homes Limited, a company

under common control of £31,700 (2024 : £6,000).

12. Ultimate Controlling Party

The company is controlled by the two directors.

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		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		348,674		389,988

			348,674		389,988
CURRENT ASSETS
Stocks	5	12,789		17,928
Debtors	6	193,444		1,335
Cash at bank and in hand		5,091		12,683

		211,324		31,946
Creditors: Amounts Falling Due Within One Year	7	(536,902 )		(460,553 )

NET CURRENT ASSETS (LIABILITIES)			(325,578 )		(428,607 )

TOTAL ASSETS LESS CURRENT LIABILITIES			23,096		(38,619 )

Creditors: Amounts Falling Due After More Than One Year	8		(100,708 )		(99,307 )

NET LIABILITIES			(77,612 )		(137,926 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(77,614 )		(137,928 )

SHAREHOLDERS' FUNDS			(77,612)		(137,926)