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REGISTERED NUMBER: 04379180 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

M R Garland Limited

| M R Garland Limited (Registered number: 04379180) |

Contents of the Financial Statements

for the Year Ended 28 February 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| M R Garland Limited |

Company Information

for the Year Ended 28 February 2025

| DIRECTOR: | Mr M R Garland

| SECRETARY: | Mrs K M H Garland

| REGISTERED OFFICE: | Thatcher House

| 12 Mount Ephraim

| Tunbridge Wells

| Kent

| TN4 8AS

| REGISTERED NUMBER: | 04379180 (England and Wales)

| ACCOUNTANTS: | Ward Mackenzie Ltd

| Thatcher House

| 12 Mount Ephraim

| Tunbridge Wells

| Kent

| TN4 8AS

| M R Garland Limited (Registered number: 04379180) |

Balance Sheet

28 February 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,061 |  | 1,047 |  |

CURRENT ASSETS

Debtors | 5 | 1,325 |  | 6,870 |  |

Cash at bank | 14,750 |  | 11,619 |  |

16,075 |  | 18,489 |  |

CREDITORS

Amounts falling due within one year | 6 | (16,790 | ) | (18,755 | ) |

NET CURRENT LIABILITIES | (715 | ) | (266 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 346 |  | 781 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 7 | 246 |  | 681 |  |

SHAREHOLDERS' FUNDS | 346 |  | 781 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 August 2025 and were signed by:

Mr M R Garland - Director

| M R Garland Limited (Registered number: 04379180) |

Notes to the Financial Statements

for the Year Ended 28 February 2025

1. | STATUTORY INFORMATION

| M R Garland Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| TURNOVER

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant & equipment | - | 20% on reducing balance

| Computer equipment | - | 33% on cost

| DEFERRED TAX

| Deferred tax is not recognised in respect of all timing differences that have originated but not reversed at the balance sheet date as these are considered immaterial.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant & |  | Computer |

| equipment |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 March 2024 | 2,334 |  | 11,602 |  | 13,936 |  |

| Additions | - |  | 574 |  | 574 |  |

| At 28 February 2025 | 2,334 |  | 12,176 |  | 14,510 |  |

| DEPRECIATION

| At 1 March 2024 | 1,704 |  | 11,185 |  | 12,889 |  |

| Charge for year | 126 |  | 434 |  | 560 |  |

| At 28 February 2025 | 1,830 |  | 11,619 |  | 13,449 |  |

| NET BOOK VALUE

| At 28 February 2025 | 504 |  | 557 |  | 1,061 |  |

| At 29 February 2024 | 630 |  | 417 |  | 1,047 |  |

| M R Garland Limited (Registered number: 04379180) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 586 |  | 2,616 |  |

| Directors' current accounts | 739 |  | 4,254 |  |

1,325 |  | 6,870 |  |

| The directors consider the carrying value of trade and other receivables approximate to their fair values.

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Corporation tax | 9,521 |  | 9,988 |  |

| Social security and other tax | (34 | ) | (34 | ) |

| VAT | 4,214 |  | 5,788 |  |

| Other creditors | 3,089 |  | 3,013 |  |

16,790 |  | 18,755 |  |

| The directors consider the carrying amounts of current liabilities approximate to their fair values.

7. | RESERVES

| Retained

| earnings

£ |

| At 1 March 2024 | 681 |  |

| Profit for the year | 40,409 |  |

| Dividends | (40,844 | ) |

| At 28 February 2025 | 246 |  |

| The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

2025 | 2024 |

£ | £ |

| Mr M R Garland

| Balance outstanding at start of year | 4,254 |  | (233 | ) |

| Amounts advanced | 3,710 |  | 12,841 |  |

| Amounts repaid | (7,225 | ) | (8,354 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 739 |  | 4,254 |  |

| The Directors loan account will be fully repaid within 9 months.

| M R Garland Limited (Registered number: 04379180) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

9. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £20,830.53 (Year 2024 - £19,746.65) were paid to the director.