REGISTERED NUMBER: 10920858 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Mark Payne Garden Maintenance Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs T R Ford

Ms E Bowers

REGISTERED OFFICE:

The Studio

Brewer Street

Bletchingley

Surrey

RH1 4QP

REGISTERED NUMBER:

10920858 (England and Wales)

FIXED ASSETS

Tangible assets

3

7,875

-

CURRENT ASSETS

Stocks

71,777

26,000

Debtors

4

23,706

26,825

Cash at bank

7,014

-

102,497

52,825

CREDITORS

Amounts falling due within one year

5

63,675

44,851

NET CURRENT ASSETS

38,822

7,974

TOTAL ASSETS LESS CURRENT LIABILITIES

46,697

7,974

CREDITORS

Amounts falling due after more than one year

6

(44,156

)

(7,189

)

PROVISIONS FOR LIABILITIES

(1,496

)

-

NET ASSETS

1,045

785

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

945

685

1,045

785

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th December 2025 and were signed on its behalf by:

Ms E Bowers - Director

1.	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.

Tangible fixed assets

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

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

10,500

At 31st March 2025

10,500

DEPRECIATION

Charge for year

2,625

At 31st March 2025

2,625

NET BOOK VALUE

At 31st March 2025

7,875

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

8,351

10,220

Amounts owed by group undertakings

7,388

-

Other debtors

7,967

7,967

Directors' current accounts

-

8,638

23,706

26,825

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

5,574

9,420

Other loans

15,890

-

Hire purchase contracts

3,546

-

Trade creditors

11,494

980

Amounts owed to group undertakings

-

8,574

Tax

5,695

(236

)

Social security and other taxes

3,541

11,747

VAT

9,533

11,129

Other creditors

2,899

1,821

Directors' current accounts

4,087

-

Accrued expenses

1,416

1,416

63,675

44,851

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans - 1-2 years

-

3,318

Bank loans - 2-5 years

-

3,871

Other loans - 1-2 years

37,889

-

Hire purchase contracts

6,267

-

44,156

7,189