REGISTERED NUMBER: 07969551 (England and Wales)

NM Garden Services Limited

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

4

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

9,575

13,752

9,575

13,752

CURRENT ASSETS

Debtors

6

34,832

36,098

Cash at bank

11,860

1,151

46,692

37,249

CREDITORS

Amounts falling due within one year

7

40,090

39,392

NET CURRENT ASSETS/(LIABILITIES)

6,602

(2,143

)

TOTAL ASSETS LESS CURRENT LIABILITIES

16,177

11,609

CREDITORS

Amounts falling due after more than one year

8

(12,066

)

(12,238

)

PROVISIONS FOR LIABILITIES

(1,819

)

(2,609

)

NET ASSETS/(LIABILITIES)

2,292

(3,238

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,192

(3,338

)

SHAREHOLDERS' FUNDS

2,292

(3,238

)

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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 December 2025 and were signed by:

N D Milne - Director

1.	STATUTORY INFORMATION

NM Garden Services Limited 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:

07969551

Registered office:

Bathurst House

50 Bathurst Walk

Iver

Buckinghamshire

SL0 9BH

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

Turnover 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 2012, was 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.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

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 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 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.

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.

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 7 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

45,000

AMORTISATION

At 1 April 2024

and 31 March 2025

45,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

83,386

Additions

1,793

Disposals

(9,628

)

At 31 March 2025

75,551

DEPRECIATION

At 1 April 2024

69,634

Charge for year

3,900

Eliminated on disposal

(7,558

)

At 31 March 2025

65,976

NET BOOK VALUE

At 31 March 2025

9,575

At 31 March 2024

13,752

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

20,754

24,582

Other debtors

11,745

11,516

32,499

36,098

2025

2024

£

£

Amounts falling due after more than one year:

Other debtors

2,333

-

Aggregate amounts

34,832

36,098

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,459

10,213

Trade creditors

5,225

4,557

Taxation and social security

25,834

18,354

Other creditors

4,572

6,268

40,090

39,392

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

12,066

12,238

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

N D Milne

Balance outstanding at start of year

6,800

4,114

Amounts advanced

113

2,686

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

6,913

6,800

The balance above is payable on demand. No interest has been paid, nor is payable on this amount.

10.	RELATED PARTY DISCLOSURES

As at the Balance Sheet date the company owed the sum of 2,637 (2023: £2,637) to close family members of the Director in respect of interest free loans.