REGISTERED NUMBER: 00589148 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

A.H. Gardiner & Son Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

J M W Dagger

Mrs C M Dagger

SECRETARY:

J M W Dagger

REGISTERED OFFICE:

Clayhill Farmhouse

Lavenham

Suffolk

CO10 9PG

REGISTERED NUMBER:

00589148 (England and Wales)

ACCOUNTANTS:

Knights Lowe Ltd

Chartered Accountants

Crane Court

302 London Road

Ipswich

Suffolk

IP2 0AJ

CURRENT ASSETS

Investments

4

-

75,255

Cash at bank

17,365

1,528

17,365

76,783

CREDITORS

Amounts falling due within one year

5

11,320

5,753

NET CURRENT ASSETS

6,045

71,030

TOTAL ASSETS LESS CURRENT LIABILITIES

6,045

71,030

PROVISIONS FOR LIABILITIES

6

-

9,428

NET ASSETS

6,045

61,602

CAPITAL AND RESERVES

Called up share capital

6,000

6,000

Fair value reserve

7

-

31,321

Retained earnings

45

24,281

6,045

61,602

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.

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 30 October 2025 and were signed on its behalf by:

Mrs C M Dagger - Director

1.	STATUTORY INFORMATION

A.H. Gardiner & Son 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, bank facilities and loans with related parties.

Debt instruments that are payable or receivable within one year, such as trade payables or receivables, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Debt instruments that are repayable or receivable after one year are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each financial year for evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the Income Statement.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Listed investments

Listed investments in shares are included at fair value. Gains and losses are recognised in the income statement. Deferred taxation is provided on these gains and losses at the rate prevailing at the statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Listed investments

-

75,255

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,500

1,500

Taxation and social security

9,820

3,653

Other creditors

-

600

11,320

5,753

6.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Listed investment gains

-

9,428

Deferred

tax

£

Balance at 1 June 2024

9,428

Credit to Income Statement during year

(9,428

)

Balance at 31 May 2025

-

7.

RESERVES

Fair

value

reserve

£

At 1 June 2024

31,321

Movement in listed investment losses

(112

)

Movement in listed investment gains

(31,209

)

At 31 May 2025

-