Registered number
13978421
Edens Garden Services Limited
Filleted Accounts
31 March 2025
Edens Garden Services Limited
Registered number: 13978421
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 24,337 8,437
Current assets
Debtors 4 11,348 14,881
Cash at bank 32,325 28,395
43,673 43,276
Creditors: amounts falling due within one year 5 (14,013) (12,523)
Net current assets 29,660 30,753
Total assets less current liabilities 53,997 39,190
Creditors: amounts falling due within one year 6 17,888 -
Net assets 36,109 39,190
Capital and reserves
Called up share capital 100 100
Revaluation reserve 7 - 15,000
Profit and loss account 36,009 24,090
Shareholders' funds 36,109 39,190
The director is 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 director acknowledges his 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.
S Molloy
Director
Approved by the board on 9 June 2025
Edens Garden Services Limited
Notes to the Accounts
for the year ended 31 March 2025
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. Turnover includes revenue earned from the rendering of garden lanscape services.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Equipment and tools 25% pa reduced balance basis
Van 25% pa reduced balance basis
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Employer contributions to the director's personal pension plan are expensed in the period they are paid.
paid.
Revaluation reserve
The company revalued its tangible fixed assets acquired from its director at nil cost during the year to their estimated market value and the surplus is shown in the revaluation reserve account.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
At revalued amount
At 1 April 2024 2,500 12,500 15,000
Additions - 25,400 25,400
Disposals - (12,500) (12,500)
At 31 March 2025 2,500 25,400 27,900
Depreciation
At 1 April 2024 1,094 5,469 6,563
Charge for the year 352 2,117 2,469
On disposals - (5,469) (5,469)
At 31 March 2025 1,446 2,117 3,563
Net book value
At 31 March 2025 1,054 23,283 24,337
At 31 March 2024 1,406 7,031 8,437
4 Debtors 2025 2024
£ £
Trade debtors 11,348 14,881
5 Creditors: amounts falling due within one year 2025 2024
£ £
Finance leases and HP contracts 3,553 -
Director's current account 966 38
Taxation and social security costs 7,197 10,009
Other creditors 2,297 2,476
14,013 12,523
6 Creditors: amounts falling due after more than one year 2025 2024
£ £
Finance leases and HP contracts 17,888 -
7 Revaluation reserve 2025 2024
£ £
At 1 April 2023 15,000 15,000
Transfer to p&l on sale of asset (15,000) -
At 31 March 2024 - 15,000
8 Other information
Edens Garden Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
95 Appledore
Bracknell
Berkshire
RG12 8QZ
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