Gardenskill Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the director on the preparation of the unaudited statutory accounts of Gardenskill Limited for the year ended 31 May 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Gardenskill Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Gardenskill Limited , as a body, in accordance with the terms of our engagement letter dated 19 January 2022. Our work has been undertaken solely to prepare for your approval the accounts of Gardenskill Limited and state those matters that we have agreed to state to the director of Gardenskill Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gardenskill Limited and its director as a body for our work or for this report.

It is your duty to ensure that Gardenskill Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Gardenskill Limited . You consider that Gardenskill Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Gardenskill Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

24th September 2025

Allen Rose

Chartered Certified Accountants

Creative Industries Building. Mammoth Drive

Wolverhampton Science Park

Wolverhampton

WV10 9TG

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Gardenskill Limited

Balance Sheet

As At 31 May 2025

Balance Sheet

Registered number: 06722262

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		17,364		11,958

			17,364		11,958
CURRENT ASSETS
Stocks	6	148,524		181,197
Debtors	7	247,926		195,360
Cash at bank and in hand		553,734		477,008

		950,184		853,565
Creditors: Amounts Falling Due Within One Year	8	(220,537 )		(223,534 )

NET CURRENT ASSETS (LIABILITIES)			729,647		630,031

TOTAL ASSETS LESS CURRENT LIABILITIES			747,011		641,989

NET ASSETS			747,011		641,989

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			747,009		641,987

SHAREHOLDERS' FUNDS			747,011		641,989

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Gardenskill Limited

Balance Sheet (continued)

As At 31 May 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

R B Davis

Director

24th September 2025

The notes on pages 4 to 6 form part of these financial statements.

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Gardenskill Limited

Notes to the Financial Statements

For The Year Ended 31 May 2025

Notes to the Financial Statements

1. General Information

Gardenskill Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06722262 . The registered office is 30 Crossgate Road, Park Farm Industrial Estate, Redditch, Worcestershire, B98 7SN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing Balance
Computer Equipment	20% Reducing Balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 9)

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Gardenskill Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 June 2024	75,549

As at 31 May 2025	75,549

Amortisation
As at 1 June 2024	75,549

As at 31 May 2025	75,549

Net Book Value
As at 31 May 2025	-

As at 1 June 2024	-

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 June 2024	80,758	12,839	93,597
Additions	6,788	1,515	8,303

As at 31 May 2025	87,546	14,354	101,900

Depreciation
As at 1 June 2024	71,943	9,696	81,639
Provided during the period	2,068	829	2,897

As at 31 May 2025	74,011	10,525	84,536

Net Book Value
As at 31 May 2025	13,535	3,829	17,364

As at 1 June 2024	8,815	3,143	11,958

6. Stocks

	2025	2024
	£	£
Finished goods	148,524	181,197

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	240,623	185,487
Other debtors	7,303	9,873

	247,926	195,360

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Gardenskill Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	7,196	8,587
Amounts owed to participating interests	100,111	100,111
Other creditors	3,550	3,375
Taxation and social security	109,680	111,461

	220,537	223,534

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	20,067	30,100
Later than one year and not later than five years	-	20,067

	20,067	50,167

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 June 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 May 2025
	£	£	£	£	£
Mr Robin Davis	-	1,765	(323 )	-	1,382

The above loan is unsecured, interest free and repayable on demand.

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