REGISTERED NUMBER: 14695853 (England and Wales)

Unaudited Financial Statements

for the Period 1 March 2024 to 27 February 2025

for

Storm Garden and Grounds Services Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

5

7,678

8,633

CURRENT ASSETS

Debtors

6

1,872

4,381

Cash at bank

5,884

3,379

7,756

7,760

CREDITORS

Amounts falling due within one year

7

(9,857

)

(13,507

)

NET CURRENT LIABILITIES

(2,101

)

(5,747

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,577

2,886

PROVISIONS FOR LIABILITIES

(1,393

)

(716

)

NET ASSETS

4,184

2,170

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

4,183

2,169

4,184

2,170

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 27 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 27 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 December 2025 and were signed by:

AT Page - Director

1.	STATUTORY INFORMATION

Storm Garden and Grounds Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

14695853

Registered office:

18-20 High Street

Stevenage

Hertfordshire

SG1 3EJ

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the provision of

services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and 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 company's activities.

Tangible fixed assets

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

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated

depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under

construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

20% straight line

Motor

33% reducing balance

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of

business.

Trade debtors are recognised at the transaction price.

Trade debtors are reviewed for bad debts on an annual basis. Any adjustment is made accordingly through the profit and loss account.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Going concern

At the balance sheet date, the company had net current liabilities of £2,101 (2024: £5,747) and retained earnings of £4,183 (2024: £2,169). The directors have pledged to continue to financially support the company for the foreseeable future. On this basis, the directors feel it is appropriate to prepare these financial statements on a going concern basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 March 2024

4,045

5,500

9,545

Additions

1,693

-

1,693

At 27 February 2025

5,738

5,500

11,238

DEPRECIATION

At 1 March 2024

458

454

912

Charge for period

983

1,665

2,648

At 27 February 2025

1,441

2,119

3,560

NET BOOK VALUE

At 27 February 2025

4,297

3,381

7,678

At 29 February 2024

3,587

5,046

8,633

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,250

2,104

Prepayments and accrued income

-

673

Prepayments

362

1,604

Accrued Income

260

-

1,872

4,381

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

360

1,711

Directors' loan accounts

6,207

9,232

Accrued expenses

3,290

2,564

9,857

13,507

8.	RELATED PARTY TRANSACTIONS

The following advances and credits to a director subsisted during the period ended 27 February 2025 and the year ended 29 February 2024:

2025

2024

£

£

AT Page

Balance outstanding at start of period

(9,232

)

-

Amounts advanced

13,000

4,418

Amounts repaid

(9,975

)

(13,650

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(6,207

)

(9,232

)

This loan is provided interest free and is repayable on demand.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr. Andrew Page, by virtue of his shareholding.

10.	SHARE CAPITAL

Allotted, called up and fully paid shares

2025

2024

No.

£

No.

£

Ordinary share of £1 each

1

1

1

1

11.

DIVIDENDS

2025

2024

£

£

Interim dividend of £500 (2024: £1,000) per ordinary share

500

1,000