Silverfin false false 31/01/2025 01/02/2024 31/01/2025 N Hambrook 27/12/1990 01 August 2025 The principal activity of the Company during the financial year was gardening and landscape services. 01741600 2025-01-31 01741600 bus:Director1 2025-01-31 01741600 2024-01-31 01741600 core:CurrentFinancialInstruments 2025-01-31 01741600 core:CurrentFinancialInstruments 2024-01-31 01741600 core:ShareCapital 2025-01-31 01741600 core:ShareCapital 2024-01-31 01741600 core:RetainedEarningsAccumulatedLosses 2025-01-31 01741600 core:RetainedEarningsAccumulatedLosses 2024-01-31 01741600 core:LeaseholdImprovements 2024-01-31 01741600 core:PlantMachinery 2024-01-31 01741600 core:Vehicles 2024-01-31 01741600 core:ComputerEquipment 2024-01-31 01741600 core:LeaseholdImprovements 2025-01-31 01741600 core:PlantMachinery 2025-01-31 01741600 core:Vehicles 2025-01-31 01741600 core:ComputerEquipment 2025-01-31 01741600 2024-02-01 2025-01-31 01741600 bus:FilletedAccounts 2024-02-01 2025-01-31 01741600 bus:SmallEntities 2024-02-01 2025-01-31 01741600 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 01741600 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 01741600 bus:Director1 2024-02-01 2025-01-31 01741600 core:LeaseholdImprovements core:TopRangeValue 2024-02-01 2025-01-31 01741600 core:PlantMachinery 2024-02-01 2025-01-31 01741600 core:Vehicles 2024-02-01 2025-01-31 01741600 core:ComputerEquipment core:TopRangeValue 2024-02-01 2025-01-31 01741600 2023-02-01 2024-01-31 01741600 core:LeaseholdImprovements 2024-02-01 2025-01-31 01741600 core:ComputerEquipment 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Company No: 01741600 (England and Wales)

HAMBROOK GARDEN POWER LIMITED

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

HAMBROOK GARDEN POWER LIMITED

Unaudited Financial Statements

For the financial year ended 31 January 2025

Contents

HAMBROOK GARDEN POWER LIMITED

BALANCE SHEET

As at 31 January 2025
HAMBROOK GARDEN POWER LIMITED

BALANCE SHEET (continued)

As at 31 January 2025
Note 2025 2024
£ £
Fixed assets
Tangible assets 3 26,215 33,808
26,215 33,808
Current assets
Debtors 4 5,417 5,417
Cash at bank and in hand 6,012 11,342
11,429 16,759
Creditors: amounts falling due within one year 5 ( 31,679) ( 35,286)
Net current liabilities (20,250) (18,527)
Total assets less current liabilities 5,965 15,281
Provision for liabilities ( 6,554) ( 6,424)
Net (liabilities)/assets ( 589) 8,857
Capital and reserves
Called-up share capital 500 500
Profit and loss account ( 1,089 ) 8,357
Total shareholder's (deficit)/funds ( 589) 8,857

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

Director's responsibilities:

The financial statements of Hambrook Garden Power Limited (registered number: 01741600) were approved and authorised for issue by the Director on 01 August 2025. They were signed on its behalf by:

N Hambrook
Director
HAMBROOK GARDEN POWER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 2025
HAMBROOK GARDEN POWER LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 January 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

Hambrook Garden Power Limited (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 Wangfield Lane, Curdridge, Southampton, SO32 2DA, 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 £.

Taxation


Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

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, reducing balance] basis over its expected useful life, as follows:

Leasehold improvements 10 years straight line
Plant and machinery 20 % reducing balance
Vehicles 25 % reducing balance
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.

Impairment of assets

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable value, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

2025 2024
Number Number
Monthly average number of persons employed by the Company during the year, including the director 3 1

3. Tangible assets

Leasehold improve-
ments
Plant and machinery Vehicles Computer equipment Total
£ £ £ £ £
Cost
At 01 February 2024 115,346 135,938 151,399 26,869 429,552
At 31 January 2025 115,346 135,938 151,399 26,869 429,552
Accumulated depreciation
At 01 February 2024 115,033 114,044 139,798 26,869 395,744
Charge for the financial year 314 4,378 2,901 0 7,593
At 31 January 2025 115,347 118,422 142,699 26,869 403,337
Net book value
At 31 January 2025 (1) 17,516 8,700 0 26,215
At 31 January 2024 313 21,894 11,601 0 33,808

4. Debtors

2025 2024
£ £
Amounts owed by Group undertakings 5,325 5,325
Corporation tax 72 72
Other debtors 20 20
5,417 5,417

5. Creditors: amounts falling due within one year

2025 2024
£ £
Amounts owed to Group undertakings 30,469 34,136
Other creditors 1,210 1,150
31,679 35,286