S & R Garden Maintenance Limited

Registered number

06946284

Filleted Accounts

30 June 2025

S & R Garden Maintenance Limited
Registered number:		06946284
Balance Sheet
as at 30 June 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		23,838			-

Current assets
Debtors	5	8,006			7,772
Cash at bank and in hand		58,732			37,949
		66,738			45,721

Creditors: amounts falling due within one year	6	(49,983)			(10,865)

Net current assets			16,755			34,856

Net assets			40,593			34,856

Capital and reserves
Called up share capital			100			100
Profit and loss account			40,493			34,756

Shareholders' funds			40,593			34,856

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Romain
Director
Approved by the board on 15 October 2025

S & R Garden Maintenance Limited
Notes to the Accounts
for the year ended 30 June 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	over 50 years
	Leasehold land and buildings	over the lease term
	Plant and machinery	over 3 years
	Fixtures, fittings, tools and equipment	over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 July 2024					18,000
	At 30 June 2025					18,000

	Amortisation
	At 1 July 2024					18,000
	At 30 June 2025					18,000

	Net book value
	At 30 June 2025					-

	Goodwill has been written off in equal annual instalments over its estimated economic life of 5 years.


4	Tangible fixed assets
		Plant and machinery etc		Lorry and Vans		Total
£			£		£
	Cost
	At 1 July 2024	2,756		30,467		33,223
	Additions	1,082		34,675		35,757
	Disposals	-		(30,467)		(30,467)
	At 30 June 2025	3,838		34,675		38,513

	Depreciation
	At 1 July 2024	2,756		30,467		33,223
	Charge for the year	361		11,558		11,919
	On disposals	-		(30,467)		(30,467)
	At 30 June 2025	3,117		11,558		14,675

	Net book value
	At 30 June 2025	721		23,117		23,838


5	Debtors			2025		2024
£					£

	Trade debtors			8,006		7,559
	Other debtors			-		213
				8,006		7,772


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			4,994		9,327
	Director's account			42,000		3
	Other creditors			2,989		1,535
				49,983		10,865


7	Other information

	S & R Garden Maintenance Limited is a private company limited by shares and incorporated in England. Its registered office is:
	320 Robin Hood Lane
	Blue Bell Hill
	Chatham
	Kent
	ME5 9QR