Registration number: 10297564

Liberty Garden Buildings Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 6

Liberty Garden Buildings Ltd

(Registration number: 10297564)
Balance Sheet as at 31 July 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	21,184	24,236
Current assets
Stocks	6	6,919	9,746
Debtors	7	-	181
Cash at bank and in hand		11,199	2,450
		18,118	12,377
Creditors: Amounts falling due within one year	8	(4,134)	(4,379)
Net current assets		13,984	7,998
Total assets less current liabilities		35,168	32,234
Creditors: Amounts falling due after more than one year	8	(33,127)	(25,257)
Provisions for liabilities		(419)	(503)
Net assets		1,622	6,474
Capital and reserves
Called up share capital		100	100
Retained earnings		1,522	6,374
Shareholders' funds		1,622	6,474

Liberty Garden Buildings Ltd

(Registration number: 10297564)
Balance Sheet as at 31 July 2026

For the financial year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 October 2026 and signed on its behalf by:
 

......................................... Mr D C J Acheson Director

Liberty Garden Buildings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
30 Ailesbury Way
Burbage
Marlborough
Wiltshire
SN8 3TD
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of garden buildings in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current tax payable and deferred tax.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Liberty Garden Buildings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	10-25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for garden buildings sold in the ordinary course of business.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	3,052	3,202

Liberty Garden Buildings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 August 2025	51,912	51,912
At 31 July 2026	51,912	51,912
Depreciation
At 1 August 2025	27,676	27,676
Charge for the year	3,052	3,052
At 31 July 2026	30,728	30,728
Carrying amount
At 31 July 2026	21,184	21,184
At 31 July 2025	24,236	24,236

6

Stocks

	2026 £	2025 £
Finished goods and goods for resale	6,919	9,746

7

Debtors

Current	2026 £	2025 £
Other debtors	-	181
	-	181

Liberty Garden Buildings Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

8

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	4,134	3,347
Other creditors	-	1,032
	4,134	4,379