Acorah Software Products - Accounts Production 19.4.300 false true false 29 September 2025 30 September 2026 30 September 2026 16749500 Mr David Bailey Mr Max Bailey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 16749500 2025-09-28 16749500 2026-09-30 16749500 2025-09-29 2026-09-30 16749500 frs-core:CurrentFinancialInstruments 2026-09-30 16749500 frs-core:PlantMachinery 2026-09-30 16749500 frs-core:PlantMachinery 2025-09-29 2026-09-30 16749500 frs-core:PlantMachinery 2025-09-28 16749500 frs-core:ShareCapital 2026-09-30 16749500 frs-core:RetainedEarningsAccumulatedLosses 2026-09-30 16749500 frs-bus:PrivateLimitedCompanyLtd 2025-09-29 2026-09-30 16749500 frs-bus:FilletedAccounts 2025-09-29 2026-09-30 16749500 frs-bus:SmallEntities 2025-09-29 2026-09-30 16749500 frs-bus:AuditExemptWithAccountantsReport 2025-09-29 2026-09-30 16749500 frs-bus:SmallCompaniesRegimeForAccounts 2025-09-29 2026-09-30 16749500 frs-bus:Director1 2025-09-29 2026-09-30 16749500 frs-bus:Director2 2025-09-29 2026-09-30 16749500 frs-countries:EnglandWales 2025-09-29 2026-09-30
Registered number: 16749500
Shard Bespoke Garden Rooms Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2026
Ribble Valley Accountants Limited
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Shard Bespoke Garden Rooms Ltd for the year ended 30 September 2026 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the directors of Shard Bespoke Garden Rooms Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Shard Bespoke Garden Rooms Ltd and state those matters that we have agreed to state to the directors of Shard Bespoke Garden Rooms Ltd in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.
It is your duty to ensure that Shard Bespoke Garden Rooms Ltd 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 Shard Bespoke Garden Rooms Ltd . You consider that Shard Bespoke Garden Rooms Ltd 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 Shard Bespoke Garden Rooms Ltd . 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.
16/10/2026
Ribble Valley Accountants Limited
CIMA
14 Towneley Parade
Longridge
Preston
PR3 3HU
Page 1
Page 2
Balance Sheet
Registered number: 16749500
2026
Notes £ £
FIXED ASSETS
Tangible Assets 4 30,754
30,754
CURRENT ASSETS
Debtors 5 61,977
Cash at bank and in hand 15,330
77,307
Creditors: Amounts Falling Due Within One Year 6 (95,868 )
NET CURRENT ASSETS (LIABILITIES) (18,561 )
TOTAL ASSETS LESS CURRENT LIABILITIES 12,193
NET ASSETS 12,193
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 12,093
SHAREHOLDERS' FUNDS 12,193
For the year ending 30 September 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Bailey
Director
16/10/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Shard Bespoke Garden Rooms Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16749500 . The registered office is 14 Towneley Parade, Longridge, Preston, PR3 3HU.
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. 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.
2.3. 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:
Plant & Machinery 25% RB
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL
-
4. Tangible Assets
Plant & Machinery
£
Cost
As at 29 September 2025 -
Additions 41,005
As at 30 September 2026 41,005
Depreciation
As at 29 September 2025 -
Provided during the period 10,251
As at 30 September 2026 10,251
Net Book Value
As at 30 September 2026 30,754
As at 29 September 2025 -
Page 3
Page 4
5. Debtors
2026
£
Due within one year
Trade debtors 59,650
Amounts owed by participating interests 2,327
61,977
6. Creditors: Amounts Falling Due Within One Year
2026
£
Trade creditors 1
Other creditors 89,040
Taxation and social security 6,827
95,868
7. Share Capital
2026
£
Allotted, Called up and fully paid 100
Page 4