The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025         2024

£              £

J E Smith and Mrs C Smith

Balance outstanding at start of year                 25,217             33,302

Amounts advanced                     36,141             94,088

Amounts repaid                         (73,517)         (102,173)

Amounts written off                     -             -

Amounts waived                         -             -

Balance outstanding at end of year                 (12,158)         25,217

All amounts are repayable on demand and interest is charged on any debit balances at the statutory HMRC loan rate.

The average number of persons, including directors, employed by the company during the year was as follows:

Exclusive Gardens Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Maltings, Rosemary Lane, Halstead, Essex, CO9 1HZ.

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true