REGISTERED NUMBER: 04606381 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1ST JANUARY 2024 TO 30TH JUNE 2025

FOR

ANDY HILL GARDENS BY DESIGN LIMITED

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

-

30,094

CURRENT ASSETS

Debtors

3,644

24,345

Cash at bank

3

1,397

3,647

25,742

CREDITORS

Amounts falling due within one year

8,600

27,470

NET CURRENT LIABILITIES

(4,953

)

(1,728

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(4,953

)

28,366

CREDITORS

Amounts falling due after more than one year

-

(7,916

)

PROVISIONS FOR LIABILITIES

-

(5,557

)

NET (LIABILITIES)/ASSETS

(4,953

)

14,893

CAPITAL AND RESERVES

Called up share capital

5

2

2

Retained earnings

(4,955

)

14,891

SHAREHOLDERS' FUNDS

(4,953

)

14,893

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th June 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 30th June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 24th December 2025 and were signed by:

A M Hill - Director

1.	STATUTORY INFORMATION

Andy Hill Gardens By Design 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:

04606381

Registered office:

9 Park Lane

Puckeridge

Ware

Hertfordshire

SG11 1RL

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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

-

20% on cost

Fixtures and fittings

-

15% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Financial instruments

The company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially as transaction value and subsequently measured at their settlement value. The company has no bank loans or other more complex financial instruments that require measurement at amortised cost using the effective interest method.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Government grants

Coronavirus Job Retention Scheme grants have been accounted for on an accruals basis.

The interest paid for by the Government in respect of Bounce Back Loans is shown in the profit and loss account as Government Grants income and also bank loan interest expenditure.

Grants received from local councils are accounted for in the profit and loss account when received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1st January 2024

97,976

Disposals

(97,976

)

At 30th June 2025

-

DEPRECIATION

At 1st January 2024

67,882

Charge for period

7,600

Eliminated on disposal

(75,482

)

At 30th June 2025

-

NET BOOK VALUE

At 30th June 2025

-

At 31st December 2023

30,094

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

31.12.23

value:

£

£

2

Ordinary

£1

2

2

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30th June 2025 and the year ended 31st December 2023:

30.6.25

31.12.23

£

£

A M Hill

Balance outstanding at start of period

-

15,741

Amounts advanced

3,504

-

Amounts repaid

-

(15,741

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

3,504

-

The director repaid the loan on 22nd September 2025.

7.	ULTIMATE CONTROLLING PARTY

The controlling party is A M Hill.

The ultimate controlling party is A M Hill.