REGISTERED NUMBER: 08767637 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Wyre Forest Garden Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I D Thomas

SECRETARY:

Mrs L C Thomas

REGISTERED OFFICE:

42 Oakfield Road

Kidderminster

Worcestershire

DY11 6PL

REGISTERED NUMBER:

08767637 (England and Wales)

ACCOUNTANTS:

Moneywise Midlands

Office 4, Third Floor

26 Church Street

Kidderminster

Worcestershire

DY10 2AR

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

14,034

12,357

14,034

12,357

CURRENT ASSETS

Debtors

6

9,206

7,972

Cash at bank

225

4,916

9,431

12,888

CREDITORS

Amounts falling due within one year

7

15,330

6,888

NET CURRENT (LIABILITIES)/ASSETS

(5,899

)

6,000

TOTAL ASSETS LESS CURRENT LIABILITIES

8,135

18,357

PROVISIONS FOR LIABILITIES

2,667

2,367

NET ASSETS

5,468

15,990

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

5,368

15,890

5,468

15,990

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 3 December 2025 and were signed by:

I D Thomas - Director

1.	STATUTORY INFORMATION

Wyre Forest Garden Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 0, is being amortised evenly over its estimated useful life of nil 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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 June 2024

and 31 May 2025

10,000

AMORTISATION

At 1 June 2024

and 31 May 2025

10,000

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 June 2024

37,562

599

13,000

51,161

Additions

1,873

-

6,900

8,773

Disposals

-

-

(13,000

)

(13,000

)

At 31 May 2025

39,435

599

6,900

46,934

DEPRECIATION

At 1 June 2024

27,907

307

10,590

38,804

Charge for year

2,887

74

1,725

4,686

Eliminated on disposal

-

-

(10,590

)

(10,590

)

At 31 May 2025

30,794

381

1,725

32,900

NET BOOK VALUE

At 31 May 2025

8,641

218

5,175

14,034

At 31 May 2024

9,655

292

2,410

12,357

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade debtors

9,206

7,972

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Trade creditors

1,291

522

Taxation and social security

3,507

4,824

Other creditors

10,532

1,542

15,330

6,888

8.

RESERVES

Retained

earnings

£

At 1 June 2024

15,890

Deficit for the year

(9,522

)

Dividends

(1,000

)

At 31 May 2025

5,368