2024-03-01 2025-02-28 false Capium Accounts Production 1.1 13212738 2024-03-01 2025-02-28 13212738 bus:AbridgedAccounts 2024-03-01 2025-02-28 13212738 bus:FRS102 2024-03-01 2025-02-28 13212738 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 13212738 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 13212738 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13212738 2024-03-01 2025-02-28 13212738 2025-02-28 13212738 bus:RegisteredOffice 2024-03-01 2025-02-28 13212738 core:WithinOneYear 2025-02-28 13212738 core:AfterOneYear 2025-02-28 13212738 1 2024-03-01 2025-02-28 13212738 bus:Director1 2024-03-01 2025-02-28 13212738 bus:Director1 2025-02-28 13212738 bus:Director1 2023-03-01 2024-02-29 13212738 2023-03-01 13212738 bus:LeadAgentIfApplicable 2024-03-01 2025-02-28 13212738 2023-03-01 2024-02-29 13212738 2024-02-29 13212738 core:WithinOneYear 2024-02-29 13212738 core:AfterOneYear 2024-02-29 13212738 bus:EntityAccountantsOrAuditors 2023-03-01 2024-02-29 13212738 bus:OrdinaryShareClass1 2024-03-01 2025-02-28 13212738 bus:OrdinaryShareClass1 2025-02-28 13212738 bus:OrdinaryShareClass1 2023-03-01 2024-02-29 13212738 bus:OrdinaryShareClass1 2024-02-29 13212738 core:LandBuildings 2024-03-01 2025-02-28 13212738 core:LandBuildings 2025-02-28 13212738 core:LandBuildings 2024-02-29 13212738 core:PlantMachinery 2024-03-01 2025-02-28 13212738 core:PlantMachinery 2025-02-28 13212738 core:PlantMachinery 2024-02-29 13212738 core:MotorCars 2024-03-01 2025-02-28 13212738 core:MotorCars 2025-02-28 13212738 core:MotorCars 2024-02-29 13212738 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-02-28 13212738 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-02-29 13212738 core:CostValuation core:Non-currentFinancialInstruments 2025-02-28 13212738 core:CostValuation core:Non-currentFinancialInstruments 2024-02-29 13212738 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-02-28 13212738 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-02-28 13212738 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-02-28 13212738 core:Non-currentFinancialInstruments 2025-02-28 13212738 core:Non-currentFinancialInstruments 2024-02-29 13212738 core:ShareCapital 2025-02-28 13212738 core:ShareCapital 2024-02-29 13212738 core:RetainedEarningsAccumulatedLosses 2025-02-28 13212738 core:RetainedEarningsAccumulatedLosses 2024-02-29 13212738 dpl:Item1 2024-03-01 13212738 dpl:Item1 2025-02-28 13212738 dpl:Item1 2023-03-01 13212738 dpl:Item1 2024-02-29 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 13212738
England and Wales
Abridged Accounts
for the year ended 28 February 2025
for
MASTER GARDEN MACHINERY LTD

Master Garden Machinery Ltd Contents Page For the year ended 28 February 2025
Statement of financial position | 1
Notes to the financial statements | 2

Registered Number: 13212738 Master Garden Machinery Ltd Statement of Financial Position As at 28 February 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 23,108 |  | 22,824
|  | 23,108 |  | 22,824
Current assets |  |  |
Stocks |  | 1,200 |  | 1,200
Debtors |  | 7,248 |  | 2,100
Cash at bank and in hand |  | 451 |  | 556
|  | 8,899 |  | 3,856
Creditors: amount falling due within one year |  | (9,438) |  | (14,187)
Net current assets |  | (539) |  | (10,331)
Total assets less current liabilities |  | 22,569 |  | 12,493
Net assets |  | 22,569 |  | 12,493
Capital and reserves |  |  |
Called up share capital | 4 | 1 |  | 1
Profit and loss account |  | 22,568 |  | 12,492
Shareholders' funds |  | 22,569 |  | 12,493
For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 08 October 2025 and were signed by:
------------------------------- Alistair Leeson Director
1

Master Garden Machinery Ltd Notes to the Abridged Financial Statements For the year ended 28 February 2025
General Information Master Garden Machinery Ltd is a private company, limited by shares, registered in England and Wales, registration number 13212738, registration address 4 Eastcott Hill, Swindon, Wiltshire, SN1 3JG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of VAT and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Tangible fixed assets 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:
Land and Buildings | 2% Straight Line
Motor Vehicles | 25% Reducing Balance
Plant and Machinery | 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Motor Vehicles |  | Total
| £ |  | £ |  | £ |  | £
At 01 March 2024 | 22,405 |  | 280 |  | 3,900 |  | 26,585
Additions | - |  | - |  | 3,208 |  | 3,208
Disposals | - |  | - |  | (3,900) |  | (3,900)
At 28 February 2025 | 22,405 |  | 280 |  | 3,208 |  | 25,893
Depreciation
At 01 March 2024 | 1,344 |  | 162 |  | 2,255 |  | 3,761
Charge for year | 448 |  | 29 |  | 802 |  | 1,279
On disposals | - |  | - |  | (2,255) |  | (2,255)
At 28 February 2025 | 1,792 |  | 191 |  | 802 |  | 2,785
Net book values
Closing balance as at 28 February 2025 | 20,613 |  | 89 |  | 2,406 |  | 23,108
Opening balance as at 01 March 2024 | 21,061 |  | 118 |  | 1,645 |  | 22,824
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
2