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Company No: 13714116 (England and Wales)

ROB HARDY & CO GARDEN DESIGN LTD

Unaudited Financial Statements
For the financial year ended 31 March 2025
Pages for filing with the registrar

ROB HARDY & CO GARDEN DESIGN LTD

Unaudited Financial Statements

For the financial year ended 31 March 2025

Contents

ROB HARDY & CO GARDEN DESIGN LTD

COMPANY INFORMATION

For the financial year ended 31 March 2025
ROB HARDY & CO GARDEN DESIGN LTD

COMPANY INFORMATION (continued)

For the financial year ended 31 March 2025
DIRECTORS Judith Mary Ann Hardy
Robert Hardy
REGISTERED OFFICE 9c The Kennels Harewood House Estate
Harewood
Leeds
LS17 9LF
United Kingdom
COMPANY NUMBER 13714116 (England and Wales)
ACCOUNTANT Ian Walker & Co Accountants
Wellington House
Aviator Court
Clifton Moor
York
YO30 4UZ
ROB HARDY & CO GARDEN DESIGN LTD

BALANCE SHEET

As at 31 March 2025
ROB HARDY & CO GARDEN DESIGN LTD

BALANCE SHEET (continued)

As at 31 March 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 7,077 7,917
7,077 7,917
Current assets
Debtors 4 10,560 14,921
Cash at bank and in hand 5 21,617 13,362
32,177 28,283
Creditors: amounts falling due within one year 6 ( 25,781) ( 24,457)
Net current assets 6,396 3,826
Total assets less current liabilities 13,473 11,743
Creditors: amounts falling due after more than one year 7 ( 10,000) ( 10,000)
Net assets 3,473 1,743
Capital and reserves
Called-up share capital 8 100 100
Profit and loss account 3,373 1,643
Total shareholders' funds 3,473 1,743

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Rob Hardy & Co Garden Design Ltd (registered number: 13714116) were approved and authorised for issue by the Board of Directors on 08 May 2025. They were signed on its behalf by:

Robert Hardy
Director
ROB HARDY & CO GARDEN DESIGN LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
ROB HARDY & CO GARDEN DESIGN LTD

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2025
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Rob Hardy & Co Garden Design Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 9c The Kennels Harewood House Estate, Harewood, Leeds, LS17 9LF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery 5 years straight line
Office equipment 5 years straight line
Computer equipment 3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including directors 4 4

3. Tangible assets

Plant and machinery Office equipment Computer equipment Total
£ £ £ £
Cost
At 01 April 2024 607 4,596 8,789 13,992
Additions 0 3,554 0 3,554
At 31 March 2025 607 8,150 8,789 17,546
Accumulated depreciation
At 01 April 2024 122 1,048 4,905 6,075
Charge for the financial year 122 1,382 2,890 4,394
At 31 March 2025 244 2,430 7,795 10,469
Net book value
At 31 March 2025 363 5,720 994 7,077
At 31 March 2024 485 3,548 3,884 7,917

4. Debtors

2025 2024
£ £
Trade debtors 0 4,800
Other debtors 10,560 10,121
10,560 14,921

5. Cash and cash equivalents

2025 2024
£ £
Cash at bank and in hand 21,617 13,362

6. Creditors: amounts falling due within one year

2025 2024
£ £
Trade creditors 135 1,070
Taxation and social security 11,350 7,927
Other creditors 14,296 15,460
25,781 24,457

7. Creditors: amounts falling due after more than one year

2025 2024
£ £
Other creditors 10,000 10,000

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

2025 2024
£ £
Allotted, called-up and fully-paid
90 A ordinary shares of £ 1.00 each 90 90
10 B ordinary shares of £ 1.00 each 10 10
100 100

9. Ultimate controlling party

The ultimate controlling party is Mr R Hardy.