REGISTERED NUMBER: 03934792 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

The Well-Tempered Garden Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T Sunderland

SECRETARY:

Ms S Skelly

REGISTERED OFFICE:

Bank Chambers

61 High Street

Cranbrook

Kent

TN17 3EG

BUSINESS ADDRESS:

The Studio

28A Royal Crescent Mews

London

W11 4SY

REGISTERED NUMBER:

03934792 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Bank Chambers

61 High Street

Cranbrook

Kent

TN17 3EG

FIXED ASSETS

Tangible assets

4

40,904

53,704

CURRENT ASSETS

Debtors

5

81,893

2,955

Cash at bank

118,241

186,343

200,134

189,298

CREDITORS

Amounts falling due within one year

6

156,655

77,498

NET CURRENT ASSETS

43,479

111,800

TOTAL ASSETS LESS CURRENT LIABILITIES

84,383

165,504

CREDITORS

Amounts falling due after more than one year

7

30,428

29,328

NET ASSETS

53,955

136,176

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

53,953

136,174

SHAREHOLDERS' FUNDS

53,955

136,176

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 director and authorised for issue on 30 October 2025 and were signed by:

T Sunderland - Director

1.	STATUTORY INFORMATION

The Well-Tempered Garden 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

749

906

79,698

3,465

84,818

Additions

-

-

-

988

988

Disposals

-

(906

)

-

(1,674

)

(2,580

)

At 31 March 2025

749

-

79,698

2,779

83,226

DEPRECIATION

At 1 April 2024

586

887

26,850

2,791

31,114

Charge for year

33

-

13,212

524

13,769

Eliminated on disposal

-

(887

)

-

(1,674

)

(2,561

)

At 31 March 2025

619

-

40,062

1,641

42,322

NET BOOK VALUE

At 31 March 2025

130

-

39,636

1,138

40,904

At 31 March 2024

163

19

52,848

674

53,704

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

51,515

630

Amounts recoverable on contract

-

1,275

Other debtors

30,378

1,050

81,893

2,955

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

32,849

-

Hire purchase contracts

13,444

12,273

Trade creditors

31,501

14,240

Taxation and social security

38,086

47,218

Other creditors

40,775

3,767

156,655

77,498

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

14,544

-

Hire purchase contracts

15,884

29,328

30,428

29,328

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

£1

2

2

9.	PENSION COMMITMENTS

The company operates an auto enrolment pension scheme for staff. Contributions by the company to this were £1,623 (2024: £995). At the year end employer contributions of £nil (2024: £nil) had not been paid across to the scheme.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the company made a loan of £20,187 to the director of the company. Interest is charged at 3.75%. This loan was still outstanding at 31 March 2025.