Composite Garden Buildings Limited

Registered number

10831651

Filleted Accounts

30 June 2026

Composite Garden Buildings Limited
Registered number:		10831651
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		127,936			145,799
Investments	4		1,437,734			1,400,000
			1,565,670			1,545,799

Current assets
Stocks		282,073			240,016
Debtors	5	83,496			265,023
Cash at bank and in hand		1,616,139			1,086,272
		1,981,708			1,591,311

Creditors: amounts falling due within one year	7	(470,138)			(607,527)

Net current assets			1,511,570			983,784

Total assets less current liabilities			3,077,240			2,529,583


Provisions for liabilities			(24,031)			(36,450)


Net assets			3,053,209			2,493,133

Capital and reserves
Called up share capital			100			100
Profit and loss account			3,053,109			2,493,033

Shareholders' funds			3,053,209			2,493,133

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




J R Wilder
Director
Approved by the board on 14 September 2026

Composite Garden Buildings Limited
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Property improvements			10% reducing balance
	Plant, machinery and office equipment			20% reducing balance
	Motor vehicles			25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					8		8


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 July 2025	26,305		92,047		163,007		281,359
	Additions	10,706		4,160		-		14,866
	At 30 June 2026	37,011		96,207		163,007		296,225

	Depreciation
	At 1 July 2025	4,998		54,207		76,355		135,560
	Charge for the year	2,666		8,400		21,663		32,729
	At 30 June 2026	7,664		62,607		98,018		168,289

	Net book value
	At 30 June 2026	29,347		33,600		64,989		127,936
	At 30 June 2025	21,307		37,840		86,652		145,799


4	Investments

Other
investments
£
	Cost
	At 1 July 2025							1,400,000
	Additions							1,033
	Revaluation							36,701

	At 30 June 2026							1,437,734


5	Debtors					2026		2025
£							£

	Trade debtors					65,995		247,631
	Other debtors					17,501		17,392
						83,496		265,023


6	Investments held as current assets					2026		2025
£							£
	Fair value

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments					36,701		-



7	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					56,927		54,626
	Director's loan					50,005		57,512
	Taxation and social security costs					241,292		308,938
	Other creditors					121,914		186,451
						470,138		607,527

8	Controlling party

	The controlling parties are J R Wilder and N P Rudd.


9	Other information

	Composite Garden Buildings Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Rivermead House
	Mill Road
	Islip
	Northants
	NN14 3LB