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REGISTERED NUMBER: 08312320 (England and Wales)

| PAT TAYLOR GARDEN SERVICES LTD |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

PAT TAYLOR GARDEN SERVICES LTD (REGISTERED NUMBER: 08312320)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 MAY 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

PAT TAYLOR GARDEN SERVICES LTD

COMPANY INFORMATION

for the Year Ended 31 MAY 2025

| DIRECTORS: | P A Smith

| Mrs M Smith

| S Smith

| M Smith

| REGISTERED OFFICE: | 167 Turners Hill

| Cheshunt

| EN8 9BH

| REGISTERED NUMBER: | 08312320 (England and Wales)

| ACCOUNTANTS: | Brindley Jacob

| Chartered Accountants

| 167 Turners Hill

| Cheshunt

| Hertfordshire

| EN8 9BH

PAT TAYLOR GARDEN SERVICES LTD (REGISTERED NUMBER: 08312320)

ABRIDGED BALANCE SHEET

31 MAY 2025

| 31.5.25 | 31.5.24 |

| Notes | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,755,571 |  | 1,368,643 |  |

1,755,571 |  | 1,368,643 |  |

CURRENT ASSETS

Stocks | 62,500 |  | 75,000 |  |

Debtors | 708,498 |  | 497,115 |  |

Cash at bank and in hand | 478,311 |  | 399,516 |  |

1,249,309 |  | 971,631 |  |

CREDITORS

Amounts falling due within one year | 1,383,986 |  | 1,236,880 |  |

NET CURRENT LIABILITIES | (134,677 | ) | (265,249 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,620,894 |  | 1,103,394 |  |

CREDITORS

Amounts falling due after more than one year | 1,014,741 |  | 815,448 |  |

NET ASSETS | 606,153 |  | 287,946 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 606,053 |  | 287,846 |  |

SHAREHOLDERS' FUNDS | 606,153 |  | 287,946 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

PAT TAYLOR GARDEN SERVICES LTD (REGISTERED NUMBER: 08312320)

ABRIDGED BALANCE SHEET - continued

31 MAY 2025

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

P A Smith - Director

PAT TAYLOR GARDEN SERVICES LTD (REGISTERED NUMBER: 08312320)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 MAY 2025

1. | STATUTORY INFORMATION

| Pat Taylor Garden Services Ltd 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.

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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on cost and 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 31 (2024 - 27 ) .

PAT TAYLOR GARDEN SERVICES LTD (REGISTERED NUMBER: 08312320)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 MAY 2025

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 10,000 |  |

| AMORTISATION

| At 1 June 2024

| and 31 May 2025 | 10,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 June 2024 | 3,080,166 |  |

| Additions | 1,027,113 |  |

| Disposals | (780,811 | ) |

| At 31 May 2025 | 3,326,468 |  |

| DEPRECIATION

| At 1 June 2024 | 1,711,523 |  |

| Charge for year | 393,506 |  |

| Eliminated on disposal | (534,132 | ) |

| At 31 May 2025 | 1,570,897 |  |

| NET BOOK VALUE

| At 31 May 2025 | 1,755,571 |  |

| At 31 May 2024 | 1,368,643 |  |

| Hire purchase agreements

| Included within the net book value of £1,755,571 is £1,591453 (2024 £1,245,258) relating to assets held under hire purchase agreements. The depreciation charge to the financial statements in the year in respect of such assets amounted to £562,827 (2024 £628,065).