Company Registration No. 10620737 (England and Wales)
Garden and Wood Limited
Unaudited accounts
for the year ended 31 March 2025
Garden and Wood Limited
Unaudited accounts
Contents
Garden and Wood Limited
Company Information
for the year ended 31 March 2025
Directors
Piers Neweth
Louise Allen
Company Number
10620737 (England and Wales)
Registered Office
Biddestone Saw Mills
Challows Lane
Biddestone
Chippenham
Wiltshire
SN14 7DT
England
Accountants
Wellington Consulting Ltd
Rural Enterprise Centre
Vincent Carey Road
Office 34
Hereford
Herefordshire
HR2 6FE
Garden and Wood Limited
Accountants' report
Accountants' report to the board of directors of Garden and Wood Limited (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2025.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 31 March 2025. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Wellington Consulting Ltd
Rural Enterprise Centre
Vincent Carey Road
Office 34
Hereford
Herefordshire
HR2 6FE
16 September 2025
Garden and Wood Limited
Statement of financial position
as at 31 March 2025
Tangible assets
25,718
13,033
Cash at bank and in hand
11,295
592
Creditors: amounts falling due within one year
(28,107)
(32,330)
Net current assets
57,336
29,891
Total assets less current liabilities
83,054
42,924
Creditors: amounts falling due after more than one year
(22,004)
-
Called up share capital
100
100
Profit and loss account
60,950
42,824
Shareholders' funds
61,050
42,924
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 September 2025 and were signed on its behalf by
Louise Allen
Director
Company Registration No. 10620737
Garden and Wood Limited
Notes to the Accounts
for the year ended 31 March 2025
Garden and Wood Limited is a private company, limited by shares, registered in England and Wales, registration number 10620737. The registered office is Biddestone Saw Mills, Challows Lane, Biddestone, Chippenham, Wiltshire, SN14 7DT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. The additions to motor vehicles are the result of restoration costs of a classic van. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line basis
Motor vehicles
25% reducing balance basis
Fixtures & fittings
25% reducing balance basis
Garden and Wood Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
11,419
29,757
2,592
43,768
Additions
-
23,627
158
23,785
Disposals
-
(13,500)
-
(13,500)
At 31 March 2025
11,419
39,884
2,750
54,053
At 1 April 2024
11,419
17,675
1,641
30,735
Charge for the year
-
8,295
278
8,573
On disposals
-
(10,973)
-
(10,973)
At 31 March 2025
11,419
14,997
1,919
28,335
At 31 March 2025
-
24,887
831
25,718
At 31 March 2024
-
12,082
951
13,033
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
5,382
6,138
Loans from directors
20,042
25,089
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
22,004
-
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).