Gloucester Garden Design Company Limited

Gloucester Garden Design Company Limited
Contents Page
For the Period 26 March 2024 to 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Gloucester Garden Design Company Limited Accountants' Report For the Period 26 March 2024 to 31 March 2025
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the period ended 31 March 2025. We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements. On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view. You have determined that the company is exempt from the statutory requirement for an audit for this accounting period. Therefore, the financial statements are unaudited. The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance. .................................................... MBS Accountants Conway House Worcester Street Gloucester GL1 3AJ 10 December 2025 1

Gloucester Garden Design Company Limited
Accountants' Report
For the Period 26 March 2024 to 31 March 2025

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the period ended 31 March 2025.

We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting period. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

....................................................
MBS Accountants
Conway House
Worcester Street
Gloucester
GL1 3AJ
10 December 2025

1

Gloucester Garden Design Company Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	368
		368
Current assets
Debtors		(1,800)
Cash at bank and in hand		28,171
		26,371
Creditors: amount falling due within one year		(108,334)
Net current assets		(81,963)

Total assets less current liabilities		(81,595)
Provisions for liabilities		(311)
Net assets		(81,906)

Capital and reserves
Profit and loss account		(81,906)
Shareholders' funds		(81,906)

For the period 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 period 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 10 December 2025 and were signed on its behalf by:

-------------------------------
Matthew Wilkins
Director

2

Gloucester Garden Design Company Limited
Notes to the Abridged Financial Statements
For the Period 26 March 2024 to 31 March 2025

General Information

Gloucester Garden Design Company Limited is a private company, limited by shares, registered in England and Wales, registration number 15595802, registration address 43 Firwood Drive, Tuffley, Gloucester, GL4 0AD.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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)

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

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:

Plant and Machinery

20% Reducing Balance

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 period was 6.

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 26 March 2024	-	-
Additions	460	460
Disposals	-	-
At 31 March 2025	460	460
Depreciation
At 26 March 2024	-	-
Charge for period	92	92
On disposals	-	-
At 31 March 2025	92	92
Net book values
Closing balance as at 31 March 2025	368	368
Opening balance as at 26 March 2024	-	-

4.

Share Capital

Allotted, called up and fully paid	2025 £
2 Class A shares of £1.00 each	2
	2

3

Registered Number: 15595802
England and Wales
Abridged Accounts

for the period ended 31 March 2025
for
GLOUCESTER GARDEN DESIGN COMPANY LIMITED