REGISTERED NUMBER: 04610446 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CAMERON FOREST AND GARDEN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A C Hancock

Miss J E Mian

SECRETARY:

Miss J E Mian

REGISTERED OFFICE:

69 Tamworth Road

ASHBY DE LA ZOUCH

Leicestershire

LE65 2PX

REGISTERED NUMBER:

04610446 (England and Wales)

ACCOUNTANTS:

Shucksmith Accountants (Gainsborough) Limited

94-96 Oswald Road

SCUNTHORPE

North Lincolnshire

DN15 7PA

FIXED ASSETS

Tangible assets

4

27,727

37,208

CURRENT ASSETS

Stocks

37,392

28,724

Debtors

5

51,170

79,056

Cash at bank and in hand

55,191

40,062

143,753

147,842

CREDITORS

Amounts falling due within one year

6

124,763

155,932

NET CURRENT ASSETS/(LIABILITIES)

18,990

(8,090

)

TOTAL ASSETS LESS CURRENT LIABILITIES

46,717

29,118

PROVISIONS FOR LIABILITIES

8

4,041

5,536

NET ASSETS

42,676

23,582

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

42,674

23,580

SHAREHOLDERS' FUNDS

42,676

23,582

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 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:

Mr A C Hancock - Director

1.	STATUTORY INFORMATION

Cameron Forest and Garden Limited 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.

Tangible fixed assets

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

Long leasehold

-

20% on reducing balance

Plant and machinery

-

20% on reducing balance

Trailers, tractors and excavators

-

at variable rates on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Trailers,

tractors

Long

Plant and

and

leasehold

machinery

excavators

£

£

£

COST

At 1 April 2024

66,061

59,090

76,140

Disposals

-

(10,844

)

-

At 31 March 2025

66,061

48,246

76,140

DEPRECIATION

At 1 April 2024

57,993

42,959

67,563

Charge for year

1,613

2,865

2,074

Eliminated on disposal

-

(9,034

)

-

At 31 March 2025

59,606

36,790

69,637

NET BOOK VALUE

At 31 March 2025

6,455

11,456

6,503

At 31 March 2024

8,068

16,131

8,577

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

27,195

3,831

232,317

Disposals

-

(1,195

)

(12,039

)

At 31 March 2025

27,195

2,636

220,278

DEPRECIATION

At 1 April 2024

23,344

3,250

195,109

Charge for year

963

106

7,621

Eliminated on disposal

-

(1,145

)

(10,179

)

At 31 March 2025

24,307

2,211

192,551

NET BOOK VALUE

At 31 March 2025

2,888

425

27,727

At 31 March 2024

3,851

581

37,208

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

40,250

70,071

Other debtors

1,100

1,100

Prepayments and accrued income

9,820

7,885

51,170

79,056

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

7,505

27,852

Tax

6,587

4,139

Social security and other taxes

1,642

2,200

VAT

14,394

14,393

Other creditors

3,439

6,516

Directors' current accounts

90,224

99,894

Accruals and deferred income

972

938

124,763

155,932

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.25

31.3.24

£

£

Within one year

14,990

14,553

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

4,041

5,536

Deferred

tax

£

Balance at 1 April 2024

5,536

Accelerated capital allowances

(1,495

)

Balance at 31 March 2025

4,041

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

2

Ordinary

£1

2

2

10.

RESERVES

Retained

earnings

£

At 1 April 2024

23,580

Profit for the year

20,094

Dividends

(1,000

)

At 31 March 2025

42,674

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company made a payment to Mr A C Hancock and Miss J E Mian - directors and joint shareholders - of £312 (2024 - £312) for the use of home as office.

12.	RELATED PARTY DISCLOSURES

At 31 March 2025 there was a balance owed by the company to Mr A C Hancock and Miss J E Mian - directors and joint shareholders - of £90,224 (2024 - £99,894). This balance has been shown within Creditors.

During the year the company paid dividends of £1,000 (2024 - £2,000) to the directors.

13.	ULTIMATE CONTROLLING PARTY

The ultimate control of the company lies with the directors and joint shareholders, Mr A C Hancock and Miss J E Mian.