REGISTERED NUMBER: 09612327 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

GODDEN ALLEN LAWN LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

N P Curtis

N J Lawn

Mrs K J Curtis

Mrs J E Lawn

REGISTERED OFFICE:

Ground Floor

Oakhurst House

77 Mount Ephraim

Tunbridge Wells

Kent

TN4 8BS

REGISTERED NUMBER:

09612327 (England and Wales)

ACCOUNTANTS:

Wells Associates

Ground Floor Oakhurst House

77 Mount Ephraim

Tunbridge Wells

Kent

TN4 8BS

FIXED ASSETS

Intangible assets

4

-

28,687

Property, plant and equipment

5

966

772

966

29,459

CURRENT ASSETS

Debtors

6

15,838

97,749

Cash at bank and in hand

49,582

42,361

65,420

140,110

CREDITORS

Amounts falling due within one year

7

(66,169

)

(100,557

)

NET CURRENT (LIABILITIES)/ASSETS

(749

)

39,553

TOTAL ASSETS LESS CURRENT LIABILITIES

217

69,012

PROVISIONS FOR LIABILITIES

(184

)

(88

)

NET ASSETS

33

68,924

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(67

)

68,824

SHAREHOLDERS' FUNDS

33

68,924

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 10 December 2025 and were signed on its behalf by:

N J Lawn - Director

1.	STATUTORY INFORMATION

Godden Allen Lawn 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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property

-

Straight line over 10 years

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33.33% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

191,245

AMORTISATION

At 1 April 2024

162,558

Amortisation for year

28,687

At 31 March 2025

191,245

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

28,687

5.	PROPERTY, PLANT AND EQUIPMENT

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 April 2024

1,415

819

11,949

14,183

Additions

-

-

1,140

1,140

Disposals

(1,415

)

(480

)

(11,121

)

(13,016

)

At 31 March 2025

-

339

1,968

2,307

DEPRECIATION

At 1 April 2024

1,203

719

11,489

13,411

Charge for year

-

8

656

664

Eliminated on disposal

(1,203

)

(410

)

(11,121

)

(12,734

)

At 31 March 2025

-

317

1,024

1,341

NET BOOK VALUE

At 31 March 2025

-

22

944

966

At 31 March 2024

212

100

460

772

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,759

87,114

Prepayments

3,079

10,635

15,838

97,749

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

124

Tax

5,286

9,881

Social security and other taxes

(1

)

3,261

VAT

10,159

26,168

Other creditors

-

535

Directors' current accounts

45,566

57,417

Accrued expenses

5,159

3,171

66,169

100,557

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

For the year under review the directors provided loans to the company as follows: Mr N Curtis £20,957 (2024 - £21,666) & Mr N Lawn £24,609 (2024 - £35,750).

9.	ULTIMATE CONTROLLING PARTY

For the year under review the company was jointly controlled by its four directors - N Curtis, N Lawn, K Curtis and J Lawn.