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Registered Number: 09474909
England and Wales
GREENART GARDEN DESIGN AND LANDSCAPING LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

Greenart Garden Design and Landscaping Limited Contents Page For the year ended 31 March 2025
Statement of financial position | 1
Notes to the financial statements | 2

Greenart Garden Design and Landscaping Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 108,849 |  | 56,185
Investments | 5 | 1 |  | 1
|  | 108,850 |  | 56,186
Current assets |  |  |
Stocks | 6 | 17,944 |  | 7,285
Debtors | 7 | 151,663 |  | 97,548
Cash at bank and in hand |  | 20,886 |  | 57,966
|  | 190,493 |  | 162,799
Creditors: amount falling due within one year | 8 | (199,662) |  | (170,998)
Net current assets |  | (9,169) |  | (8,199)
Total assets less current liabilities |  | 99,681 |  | 47,987
Creditors: amount falling due after more than one year | 9 | (78,798) |  | (60,720)
Provisions for liabilities | 10 | (4,174) |  | (5,539)
Net assets |  | 16,709 |  | (18,272)
Capital and reserves |  |  |
Called up share capital |  | 4 |  | 4
Profit and loss account |  | 16,705 |  | (18,276)
Shareholders' funds |  | 16,709 |  | (18,272)
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. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 19 November 2025 and were signed on its behalf by:
------------------------------- Joanne Smith Director
1

Greenart Garden Design and Landscaping Limited Notes to the Financial Statements For the year ended 31 March 2025
General Information Greenart Garden Design and Landscaping Limited is a private company, limited by shares, registered in England and Wales, registration number 09474909, registration address Unit 3 Ayres Yard, Station Road, Wallingford, OX10 0JZ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the companies activities. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 25% Straight Line
Fixtures and Fittings | 25% Straight Line
Plant and Machinery | 25% Straight Line
Motor Vehicles | 25% Straight Line
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 16 (2024 : 15).
3. | Intangible fixed assets
Cost | Website Development |  | Total
| £ |  | £
At 01 April 2024 | 2,250 |  | 2,250
Additions | - |  | -
Disposals | - |  | -
At 31 March 2025 | 2,250 |  | 2,250
Amortisation
At 01 April 2024 | 2,250 |  | 2,250
Charge for year | - |  | -
On disposals | - |  | -
At 31 March 2025 | 2,250 |  | 2,250
Net book values
At 31 March 2025 | - |  | -
At 31 March 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 April 2024 | 111,179 |  | 130,269 |  | 9,836 |  | 420 |  | 251,704
Additions | 2,482 |  | 70,885 |  | 1,925 |  | 1,614 |  | 76,906
Disposals | - |  | - |  | - |  | - |  | -
At 31 March 2025 | 113,661 |  | 201,154 |  | 11,761 |  | 2,034 |  | 328,610
Depreciation
At 01 April 2024 | 97,990 |  | 87,404 |  | 8,749 |  | 1,376 |  | 195,519
Charge for year | 6,893 |  | 16,427 |  | 435 |  | 487 |  | 24,242
On disposals | - |  | - |  | - |  | - |  | -
At 31 March 2025 | 104,883 |  | 103,831 |  | 9,184 |  | 1,863 |  | 219,761
Net book values
Closing balance as at 31 March 2025 | 8,778 |  | 97,323 |  | 2,577 |  | 171 |  | 108,849
Opening balance as at 01 April 2024 | 10,085 |  | 42,865 |  | 325 |  | 2,910 |  | 56,185
Assets Held on Hire Purchase Included within the net book value of tangible fixed assets is £97,323 (2024: £44,196) in respect of assets held on finance leases or similar hire purchase contracts. Depreciation for the year on these assets was £17,848 (2024: £12,485).
5. | Investments
Cost | Investments in group undertakings |  | Total
| £ |  | £
At 01 April 2024 | 1 |  | 1
Additions | - |  | -
Disposals | - |  | -
At 31 March 2025 | 1 |  | 1
6. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 17,944 |  | 7,285
| 17,944 |  | 7,285
7. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 52,732 |  | 25,407
Prepayments & Accrued Income | 618 |  | 2,582
Other Debtors | 34,415 |  | 21,197
Corporation Tax | 11,728 |  | -
Directors' Current Accounts | 52,046 |  | 48,362
| 151,539 |  | 97,548
7. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 124 |  | -
| 124 |  | -
8. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 114,154 |  | 62,592
Credit Card Account | 11,638 |  | 15,222
Corporation Tax | - |  | 13,364
PAYE & Social Security | 12,309 |  | 12,306
Accrued Expenses | - |  | 13,825
Other Creditors | 7,309 |  | 10,782
Obligations under HP/Financial Leases | 26,469 |  | 15,150
Wages & Salaries Control Account | (1,455) |  | (1,409)
VAT | 29,238 |  | 29,166
| 199,662 |  | 170,998
9. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 23,801 |  | 40,727
Obligations Under HP/Financial Leases | 54,997 |  | 19,993
| 78,798 |  | 60,720
10. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Pension Provisions | 4,174 |  | 5,539
| 4,174 |  | 5,539
11. | Transactions with directors At the balance sheet date the amount owed by the directors was £52,046 (2024: £48,362). Market rate interest was charged on this loan and it is repayable upon demand.
12. | Summary of transactions with wholly owned subsidiary The company has taken advantage of the exemption available per paragraph 33.1A of FRS 102 whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary of the group.
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