Company registration number 09721915 (England and Wales)
LINDSAY CLEGG GARDEN DESIGN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 20 OCTOBER 2025
LINDSAY CLEGG GARDEN DESIGN LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
LINDSAY CLEGG GARDEN DESIGN LIMITED
BALANCE SHEET
AS AT
20 OCTOBER 2025
20 October 2025
- 1 -
20 October 2025
31 March 2025
Notes
£
£
£
£
Current assets
Cash at bank and in hand
8,505
27,716
Creditors: amounts falling due within one year
3
(2,303)
(7,866)
Net current assets
6,202
19,850
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
6,201
19,849
Total equity
6,202
19,850

For the financial period ended 20 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 2 December 2025
Mrs L Clegg
Director
Company registration number 09721915 (England and Wales)
LINDSAY CLEGG GARDEN DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 20 OCTOBER 2025
- 2 -
1
Accounting policies
1.1
Reporting period

[ FRS 102 3.10 An entity shall present a complete set of financial statements (including comparative information as set out in paragraph 3.14) at least annually. When the end of an entity’s reporting period changes and the annual financial statements are presented for a period longer or shorter than one year, the entity shall disclose the following: (a) that fact; (b) the reason for using a longer or shorter period; and (c) the fact that comparative amounts presented in the financial statements (including the related notes) are not entirely comparable. ]

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

LINDSAY CLEGG GARDEN DESIGN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 20 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.9
Company information

Lindsay Clegg Garden Design Limited is a private company limited by shares incorporated in England and Wales. The registered office is 85-87 High Street West, Glossop, Derbyshire, SK13 8AZ.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2025
Number
Number
Total
1
1
3
Creditors: amounts falling due within one year
2025
2025
£
£
Other creditors
2,303
7,866
2025-10-20 2025-04-01 false false false 03 December 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mrs L Clegg 09721915 2025-04-01 2025-10-20 09721915 2025-10-20 09721915 2025-03-31 09721915 core:WithinOneYear 2025-10-20 09721915 core:WithinOneYear 2025-03-31 09721915 core:ShareCapital 2025-10-20 09721915 core:ShareCapital 2025-03-31 09721915 core:RetainedEarningsAccumulatedLosses 2025-10-20 09721915 core:RetainedEarningsAccumulatedLosses 2025-03-31 09721915 bus:Director1 2025-04-01 2025-10-20 09721915 2024-04-01 2025-03-31 09721915 core:CurrentFinancialInstruments 2025-10-20 09721915 core:CurrentFinancialInstruments 2025-03-31 09721915 bus:PrivateLimitedCompanyLtd 2025-04-01 2025-10-20 09721915 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2025-10-20 09721915 bus:FRS102 2025-04-01 2025-10-20 09721915 bus:AuditExemptWithAccountantsReport 2025-04-01 2025-10-20 09721915 bus:FullAccounts 2025-04-01 2025-10-20 xbrli:pure xbrli:shares iso4217:GBP