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J E Gardner Group Limited

Registered Number:01026242

For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 31 March 2025
J E Gardner Group Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3

Registered Number :

01026242

As at 31 March 2025

J E Gardner Group Limited
Statement of Financial Position

Restated

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

2,180,036
2,179,353
2
2,180,036
2,179,353

Current assets

Trade and other receivables

128,719
178,246
3
44,769

Cash and cash equivalents

48,692
226,938
173,488

Trade and other payables: amounts falling due within one
year

(192,578)
(195,694)
4
(19,090)
31,244
Net current assets

Total assets less current liabilities

2,211,280
2,160,263
2,211,280
Net assets
2,160,263

Capital and reserves

Called up share capital

204
204

Revaluation reserve

891,963
891,963
5

Retained earnings

1,319,113
1,268,096
2,211,280
2,160,263
Shareholders' funds

For the year ended 31 March 2025 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 of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

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

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

Gary Paul Gardner Director

These financial statements were approved and authorised for issue by the Board on 10 September 2025 and were signed by:

The notes form part of these financial statements

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4
For the year ended 31 March 2025
J E Gardner Group Limited
Notes to the Financial Statements
Statutory Information

J E Gardner Group Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 01026242.

Registered address:

The Homestead
Frog Lane
Lathom
Ormskirk
L40 4BJ

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

15% Reducing balance

Computer equipment
Investment property

Investment properties are included in the balance sheet at their open market value at the balance sheet date. The resulting aggregate surplus or deficit is transferred to a revaluation reserve. Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years. Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified.

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5
For the year ended 31 March 2025
J E Gardner Group Limited
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Computer
equipment

Land and
buildings

£

£

£

Cost or
valuation

At 01 April 2024

2,197,884
22,884
2,175,000
1,446
1,446
-

Additions

At 31 March 2025

2,175,000
24,330
2,199,330

Provision for depreciation and impairment

At 01 April 2024

18,531
18,531
-
Charge for year
763
763
-

At 31 March 2025

19,294
19,294
-

At 31 March 2025

Net book value

2,175,000
5,036
2,180,036

At 31 March 2024

2,175,000
4,353
2,179,353

3. Trade and other receivables

2024
2025

£

£

Other debtors

178,246
128,719

4. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Taxation and social security

81,968
79,040

Other creditors

113,726
113,538
195,694
192,578

5. Reserves

Total

£

Revaluation reserve at 01 April 2024

891,963
891,963

Revaluation reserve at 31 March 2025

6. Average number of persons employed

During the year the average number of employees was 0
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