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Registration number: 11887672

Your Garden Creations Ltd Unaudited Financial Statements for the Year Ended 31 March 2025
Brebners Chartered Accountants 1 Suffolk Way Sevenoaks Kent TN13 1YL

Your Garden Creations Ltd

Statement of Financial Position as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 89,788 | 39,575
Current assets |  |  |
Debtors | 5 | 18,422 | 2,475
Cash at bank and in hand |  | 6,677 | 17,012
|  | 25,099 | 19,487
Creditors: Amounts falling due within one year | 6 | (39,588) | (21,788)
Net current liabilities |  | (14,489) | (2,301)
Total assets less current liabilities |  | 75,299 | 37,274
Creditors: Amounts falling due after more than one year | 6 | (51,880) | (17,483)
Provisions for liabilities |  | (22,447) | (7,519)
Net assets |  | 972 | 12,272
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 872 | 12,172
Shareholders' funds |  | 972 | 12,272

For the financial 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.

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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The director of Your Garden Creations Ltd has elected not to include a copy of the profit and loss account within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Your Garden Creations Ltd

Statement of Financial Position as at 31 March 2025

Approved and authorised by the director on 15 October 2025

.........................................

Jack Kent

Director

Company registration number: 11887672

Your Garden Creations Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7 Meadowside Cottages
Lower Platts
Ticehurst
East Sussex
TN5 7DA

The principal activity of the company is that of landscape gardening.

2 | Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company's services remain in demand and the latest management accounts show the company has continued to trade profitably subsequent to 31 March 2025.
On the basis of the above, and after making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of landscaping services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue from services over the period in which the services are provided.

Your Garden Creations Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 4 years straight line
Plant and machinery | 4 years straight line
Furniture, fittings and equipment | 4 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Your Garden Creations Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Finance leases and hire purchase

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease. Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the Statement of Financial Position as a finance lease obligation.
Lease payments are apportioned between finance costs in the Income Statement and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.
Assets held under hire purchase contracts are capitalised at the lesser of fair value or present value of minimum lease payments in the statement of financial position. The present value of the minimum lease payments is calculated using the interest rate implicit in the lease. A corresponding liability is recognised at the same value in the statement of financial position. The asset is then depreciated over its useful life.
The minimum lease payments are apportioned between the finance charge recognised in the income statement and the reduction of the outstanding liability using the effective interest method. The finance charge in each period is allocated so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0).

Your Garden Creations Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Plant and machinery £ | Total £
Cost or valuation
At 1 April 2024 | - | 41,800 | 20,882 | 62,682
Additions | 2,152 | 30,613 | 40,148 | 72,913
At 31 March 2025 | 2,152 | 72,413 | 61,030 | 135,595
Depreciation
At 1 April 2024 | - | 20,900 | 2,207 | 23,107
Charge for the year | 403 | 11,726 | 10,571 | 22,700
At 31 March 2025 | 403 | 32,626 | 12,778 | 45,807
Carrying amount
At 31 March 2025 | 1,749 | 39,787 | 48,252 | 89,788
At 31 March 2024 | - | 20,900 | 18,675 | 39,575

5 | Debtors

| 2025 £ | 2024 £
Other debtors | 18,422 | 2,475
| 18,422 | 2,475

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Loans and borrowings | 7 | 31,280 | 10,751
Taxation and social security |  | 6,408 | 9,137
Accruals and deferred income |  | 1,900 | 1,900
|  | 39,588 | 21,788

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Loans and borrowings | 7 | 51,880 | 17,483

Your Garden Creations Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank loan | 15,512 | 4,601
Hire purchase obligations | 15,768 | 6,150
| 31,280 | 10,751

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank loan | 26,460 | 8,258
Hire purchase obligations | 25,420 | 9,225
| 51,880 | 17,483

Obligations under hire purchase contracts are secured on the assets involved.

8 | Transactions with directors

At 31 March 2025 an amount of £16,490 (2024: £544) was due from the director. During the year there were advances of £79,911 and repayments of £64,105. Interest of £140 (2024: £269) is payable to the company at 2.25% per annum. There are no set terms in place.