REGISTERED NUMBER: 07571036 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

J W Hill Garden Care Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Hill

REGISTERED OFFICE:

2 Kilbees Cottages

Lovel Road

Winkfield

Windsor

Berkshire

SL4 2HA

REGISTERED NUMBER:

07571036 (England and Wales)

ACCOUNTANTS:

Three Kings Accounting Ltd

Suite 3

Dukes House

4-6 High Street

Windsor

Berkshire

SL4 1LD

FIXED ASSETS

Intangible assets

4

24,000

28,000

Tangible assets

5

47,692

60,917

71,692

88,917

CURRENT ASSETS

Debtors

6

115,494

92,544

Cash at bank

82,821

90,616

198,315

183,160

CREDITORS

Amounts falling due within one year

7

67,590

61,113

NET CURRENT ASSETS

130,725

122,047

TOTAL ASSETS LESS CURRENT LIABILITIES

202,417

210,964

PROVISIONS FOR LIABILITIES

9,061

11,574

NET ASSETS

193,356

199,390

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

193,256

199,290

193,356

199,390

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

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

The director acknowledges his 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.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2025 and were signed by:

S Hill - Director

1.	STATUTORY INFORMATION

J W Hill Garden Care 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 is capitalised and is being amortised over its useful life of 20 years.

Tangible fixed assets

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been provided on tangible fixed assets to write off their cost less estimated residual value over their expected useful lives, as follows:

Long leasehold buildings 2% straight line

Motor Vehicle 25% reducing balance

Plant & machinery 25% reducing balance

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

80,000

AMORTISATION

At 1 April 2024

52,000

Charge for year

4,000

At 31 March 2025

56,000

NET BOOK VALUE

At 31 March 2025

24,000

At 31 March 2024

28,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

315,278

Additions

2,004

At 31 March 2025

317,282

DEPRECIATION

At 1 April 2024

254,361

Charge for year

15,229

At 31 March 2025

269,590

NET BOOK VALUE

At 31 March 2025

47,692

At 31 March 2024

60,917

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

96,605

71,398

Other debtors

18,889

21,146

115,494

92,544

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

20,999

28,415

Taxation and social security

39,448

23,885

Other creditors

7,143

8,813

67,590

61,113