Company registration number 01997757 (England and Wales)
GARDNER (SERVICES) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
GARDNER (SERVICES) LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
GARDNER (SERVICES) LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
575,002
675,486
Investments
5
7,932,412
5,090,813
8,507,414
5,766,299
Current assets
Stocks
165,189
153,565
Debtors
6
1,442,626
1,325,004
Cash at bank and in hand
1,002,790
1,305,521
2,610,605
2,784,090
Creditors: amounts falling due within one year
7
(963,583)
(1,075,911)
Net current assets
1,647,022
1,708,179
Net assets
10,154,436
7,474,478
Capital and reserves
Called up share capital
550
550
Own shares
(8,838)
(8,838)
Profit and loss reserves
10,162,724
7,482,766
Total equity
10,154,436
7,474,478
GARDNER (SERVICES) LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025
31 March 2025
- 2 -

For the financial 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.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

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

The financial statements were approved by the board of directors and authorised for issue on 27 October 2025 and are signed on its behalf by:
Mr Stephen Gardner
Director
Company registration number 01997757 (England and Wales)
GARDNER (SERVICES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Gardner (Services) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1st Floor Gallery Court, 28 Arcadia Avenue, London, N3 2FG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable for goods net of VAT and trade discounts.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
10% straight line basis
Plant and machinery
10% straight line basis
Fixtures, fittings & equipment
10% reducing balance
Motor vehicles
25% reducing balance.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

GARDNER (SERVICES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to

determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.7
Cash and cash equivalents

Cash at bank and in hand are basic financial assets and include cash in hand.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price.

Basic financial liabilities

Basic financial liabilities, including creditors, are initially recognised at transaction price.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

GARDNER (SERVICES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 5 -
1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
25
25
GARDNER (SERVICES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
4
Tangible fixed assets
Total
£
Cost
At 1 April 2024
1,906,945
Additions
30,246
Disposals
(76,019)
At 31 March 2025
1,861,172
Depreciation and impairment
At 1 April 2024
1,231,459
Depreciation charged in the year
98,660
Eliminated in respect of disposals
(43,949)
At 31 March 2025
1,286,170
Carrying amount
At 31 March 2025
575,002
At 31 March 2024
675,486
5
Fixed asset investments
2025
2024
£
£
Other investments other than loans
7,932,412
5,090,813
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 April 2024
5,090,813
Additions
2,841,599
At 31 March 2025
7,932,412
Carrying amount
At 31 March 2025
7,932,412
At 31 March 2024
5,090,813
GARDNER (SERVICES) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,328,830
1,222,235
Other debtors
95,780
95,780
Prepayments and accrued income
18,016
6,989
1,442,626
1,325,004
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
96,434
105,538
Corporation tax
376,028
626,086
Other taxation and social security
458,902
332,257
Other creditors
13,573
6,030
Accruals and deferred income
18,646
6,000
963,583
1,075,911
2025-03-31 2024-04-01 false false false 27 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr S Gardner Mrs L M Gardner Mr R P Gardner Mrs Linda Gardner 01997757 2024-04-01 2025-03-31 01997757 2025-03-31 01997757 2024-03-31 01997757 core:ShareCapital 2025-03-31 01997757 core:ShareCapital 2024-03-31 01997757 core:OtherMiscellaneousReserve 2025-03-31 01997757 core:OtherMiscellaneousReserve 2024-03-31 01997757 core:RetainedEarningsAccumulatedLosses 2025-03-31 01997757 core:RetainedEarningsAccumulatedLosses 2024-03-31 01997757 bus:Director1 2024-04-01 2025-03-31 01997757 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 01997757 core:PlantMachinery 2024-04-01 2025-03-31 01997757 core:FurnitureFittings 2024-04-01 2025-03-31 01997757 core:MotorVehicles 2024-04-01 2025-03-31 01997757 2023-04-01 2024-03-31 01997757 2024-03-31 01997757 core:CurrentFinancialInstruments 2025-03-31 01997757 core:CurrentFinancialInstruments 2024-03-31 01997757 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 01997757 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 01997757 bus:FRS102 2024-04-01 2025-03-31 01997757 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 01997757 bus:Director2 2024-04-01 2025-03-31 01997757 bus:Director3 2024-04-01 2025-03-31 01997757 bus:CompanySecretary1 2024-04-01 2025-03-31 01997757 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP