2025-04-01 2025-12-31 2025-12-31 false 12468138 GARDEN GASTRONOMY GROUP LTD 2026-01-06 false iso4217:GBP xbrli:pure 12468138 2025-03-31 12468138 2025-12-31 12468138 2025-04-01 2025-12-31 12468138 2024-03-31 12468138 2025-03-31 12468138 2024-04-01 2025-03-31 12468138 bus:SmallEntities 2025-04-01 2025-12-31 12468138 bus:AuditExempt-NoAccountantsReport 2025-04-01 2025-12-31 12468138 bus:AbridgedAccounts 2025-04-01 2025-12-31 12468138 bus:PrivateLimitedCompanyLtd 2025-04-01 2025-12-31 12468138 core:WithinOneYear 2025-12-31 12468138 core:AfterOneYear 2025-12-31 12468138 core:WithinOneYear 2025-03-31 12468138 core:AfterOneYear 2025-03-31 12468138 core:ShareCapital 2025-12-31 12468138 core:SharePremium 2025-12-31 12468138 core:RevaluationReserve 2025-12-31 12468138 core:OtherReservesSubtotal 2025-12-31 12468138 core:RetainedEarningsAccumulatedLosses 2025-12-31 12468138 core:ShareCapital 2025-03-31 12468138 core:SharePremium 2025-03-31 12468138 core:RevaluationReserve 2025-03-31 12468138 core:OtherReservesSubtotal 2025-03-31 12468138 core:RetainedEarningsAccumulatedLosses 2025-03-31 12468138 core:LandBuildings 2025-12-31 12468138 core:PlantMachinery 2025-12-31 12468138 core:Vehicles 2025-12-31 12468138 core:FurnitureFittings 2025-12-31 12468138 core:OfficeEquipment 2025-12-31 12468138 core:NetGoodwill 2025-12-31 12468138 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 12468138 core:ListedExchangeTraded 2025-12-31 12468138 core:UnlistedNon-exchangeTraded 2025-12-31 12468138 core:LandBuildings 2025-03-31 12468138 core:PlantMachinery 2025-03-31 12468138 core:Vehicles 2025-03-31 12468138 core:FurnitureFittings 2025-03-31 12468138 core:OfficeEquipment 2025-03-31 12468138 core:NetGoodwill 2025-03-31 12468138 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 12468138 core:ListedExchangeTraded 2025-03-31 12468138 core:UnlistedNon-exchangeTraded 2025-03-31 12468138 core:LandBuildings 2025-04-01 2025-12-31 12468138 core:PlantMachinery 2025-04-01 2025-12-31 12468138 core:Vehicles 2025-04-01 2025-12-31 12468138 core:FurnitureFittings 2025-04-01 2025-12-31 12468138 core:OfficeEquipment 2025-04-01 2025-12-31 12468138 core:NetGoodwill 2025-04-01 2025-12-31 12468138 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2025-12-31 12468138 core:ListedExchangeTraded 2025-04-01 2025-12-31 12468138 core:UnlistedNon-exchangeTraded 2025-04-01 2025-12-31 12468138 core:MoreThanFiveYears 2025-04-01 2025-12-31 12468138 core:Non-currentFinancialInstruments 2025-12-31 12468138 core:Non-currentFinancialInstruments 2025-03-31 12468138 dpl:CostSales 2025-04-01 2025-12-31 12468138 dpl:DistributionCosts 2025-04-01 2025-12-31 12468138 core:LandBuildings 2025-04-01 2025-12-31 12468138 core:PlantMachinery 2025-04-01 2025-12-31 12468138 core:Vehicles 2025-04-01 2025-12-31 12468138 core:FurnitureFittings 2025-04-01 2025-12-31 12468138 core:OfficeEquipment 2025-04-01 2025-12-31 12468138 dpl:AdministrativeExpenses 2025-04-01 2025-12-31 12468138 core:NetGoodwill 2025-04-01 2025-12-31 12468138 core:IntangibleAssetsOtherThanGoodwill 2025-04-01 2025-12-31 12468138 dpl:GroupUndertakings 2025-04-01 2025-12-31 12468138 dpl:ParticipatingInterests 2025-04-01 2025-12-31 12468138 dpl:GroupUndertakings core:ListedExchangeTraded 2025-04-01 2025-12-31 12468138 core:ListedExchangeTraded 2025-04-01 2025-12-31 12468138 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-04-01 2025-12-31 12468138 core:UnlistedNon-exchangeTraded 2025-04-01 2025-12-31 12468138 dpl:CostSales 2024-04-01 2025-03-31 12468138 dpl:DistributionCosts 2024-04-01 2025-03-31 12468138 core:LandBuildings 2024-04-01 2025-03-31 12468138 core:PlantMachinery 2024-04-01 2025-03-31 12468138 core:Vehicles 2024-04-01 2025-03-31 12468138 core:FurnitureFittings 2024-04-01 2025-03-31 12468138 core:OfficeEquipment 2024-04-01 2025-03-31 12468138 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 12468138 core:NetGoodwill 2024-04-01 2025-03-31 12468138 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 12468138 dpl:GroupUndertakings 2024-04-01 2025-03-31 12468138 dpl:ParticipatingInterests 2024-04-01 2025-03-31 12468138 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 12468138 core:ListedExchangeTraded 2024-04-01 2025-03-31 12468138 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 12468138 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 12468138 core:NetGoodwill 2025-12-31 12468138 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 12468138 core:LandBuildings 2025-12-31 12468138 core:PlantMachinery 2025-12-31 12468138 core:Vehicles 2025-12-31 12468138 core:FurnitureFittings 2025-12-31 12468138 core:OfficeEquipment 2025-12-31 12468138 core:AfterOneYear 2025-12-31 12468138 core:WithinOneYear 2025-12-31 12468138 core:ListedExchangeTraded 2025-12-31 12468138 core:UnlistedNon-exchangeTraded 2025-12-31 12468138 core:ShareCapital 2025-12-31 12468138 core:SharePremium 2025-12-31 12468138 core:RevaluationReserve 2025-12-31 12468138 core:OtherReservesSubtotal 2025-12-31 12468138 core:RetainedEarningsAccumulatedLosses 2025-12-31 12468138 core:NetGoodwill 2025-03-31 12468138 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 12468138 core:LandBuildings 2025-03-31 12468138 core:PlantMachinery 2025-03-31 12468138 core:Vehicles 2025-03-31 12468138 core:FurnitureFittings 2025-03-31 12468138 core:OfficeEquipment 2025-03-31 12468138 core:AfterOneYear 2025-03-31 12468138 core:WithinOneYear 2025-03-31 12468138 core:ListedExchangeTraded 2025-03-31 12468138 core:UnlistedNon-exchangeTraded 2025-03-31 12468138 core:ShareCapital 2025-03-31 12468138 core:SharePremium 2025-03-31 12468138 core:RevaluationReserve 2025-03-31 12468138 core:OtherReservesSubtotal 2025-03-31 12468138 core:RetainedEarningsAccumulatedLosses 2025-03-31 12468138 core:NetGoodwill 2024-03-31 12468138 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 12468138 core:LandBuildings 2024-03-31 12468138 core:PlantMachinery 2024-03-31 12468138 core:Vehicles 2024-03-31 12468138 core:FurnitureFittings 2024-03-31 12468138 core:OfficeEquipment 2024-03-31 12468138 core:AfterOneYear 2024-03-31 12468138 core:WithinOneYear 2024-03-31 12468138 core:ListedExchangeTraded 2024-03-31 12468138 core:UnlistedNon-exchangeTraded 2024-03-31 12468138 core:ShareCapital 2024-03-31 12468138 core:SharePremium 2024-03-31 12468138 core:RevaluationReserve 2024-03-31 12468138 core:OtherReservesSubtotal 2024-03-31 12468138 core:RetainedEarningsAccumulatedLosses 2024-03-31 12468138 core:AfterOneYear 2025-04-01 2025-12-31 12468138 core:WithinOneYear 2025-04-01 2025-12-31 12468138 core:Non-currentFinancialInstruments core:CostValuation 2025-04-01 2025-12-31 12468138 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-04-01 2025-12-31 12468138 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-04-01 2025-12-31 12468138 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-04-01 2025-12-31 12468138 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-04-01 2025-12-31 12468138 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-04-01 2025-12-31 12468138 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-04-01 2025-12-31 12468138 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-04-01 2025-12-31 12468138 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-04-01 2025-12-31 12468138 core:Non-currentFinancialInstruments core:CostValuation 2025-12-31 12468138 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-12-31 12468138 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 12468138 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-12-31 12468138 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-12-31 12468138 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-12-31 12468138 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-12-31 12468138 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-12-31 12468138 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-12-31 12468138 core:Non-currentFinancialInstruments core:CostValuation 2025-03-31 12468138 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-31 12468138 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 12468138 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-31 12468138 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-31 12468138 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-31 12468138 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-31 12468138 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-31 12468138 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-31 12468138 bus:Director1 2025-04-01 2025-12-31 12468138 bus:Director2 2025-04-01 2025-12-31 12468138 bus:Director3 2025-04-01 2025-12-31 12468138 1 2025-04-01 2025-12-31

GARDEN GASTRONOMY GROUP LTD

Registered Number
12468138
(England and Wales)

Unaudited Financial Statements for the Period ended
31 December 2025

GARDEN GASTRONOMY GROUP LTD
Company Information
for the period from 1 April 2025 to 31 December 2025

Directors | DALGLIESH, Lewis
| HUGHES, Ashley Leon
| MORGAN, Richard

Registered Address | 128 City Road
| London
| EC1V 2NX

Registered Number | 12468138 (England and Wales)

GARDEN GASTRONOMY GROUP LTD
Statement of Financial Position
31 December 2025

| Notes | 31 Dec 2025 |  | 31 Mar 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | - |  |  |  | 16,185
|  |  |  | - |  |  |  | 16,185
Current assets |  |  |  |  |  |  |  |
Stocks |  | - |  |  |  | 32,821 |  |
Debtors |  | - |  |  |  | 6,393 |  |
Cash at bank and on hand |  | - |  |  |  | 3,865 |  |
|  | - |  |  |  | 43,079 |  |
Creditors amounts falling due within one year |  | - |  |  |  | (109,763) |  |
Net current assets (liabilities) |  |  |  | - |  |  |  | (66,684)
Total assets less current liabilities |  |  |  | - |  |  |  | (50,499)
Creditors amounts falling due after one year |  |  |  | - |  |  |  | (5,000)
Net assets |  |  |  | - |  |  |  | (55,499)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 150 |  |  |  | 149
Share premium |  |  |  | 82,950 |  |  |  | 79,953
Other reserves |  |  |  | 61,808 |  |  |  | -
Profit and loss account |  |  |  | (144,908) |  |  |  | (135,601)
Shareholders' funds |  |  |  | - |  |  |  | (55,499)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 6 January 2026, and are signed on its behalf by:
DALGLIESH, Lewis Director
HUGHES, Ashley Leon Director
MORGAN, Richard Director Registered Company No. 12468138

GARDEN GASTRONOMY GROUP LTD
Notes to the Financial Statements
for the period ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements are prepared on a break‑up basis in view of the directors’ decision to cease trading and apply for voluntary strike‑off. Assets are stated at estimated realisable amounts and liabilities include costs expected to be incurred to complete the wind‑down and strike‑off. Depreciation and amortisation ceased from the date the break‑up basis was adopted.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Going concern
--- | ---
| These financial statements have not been prepared on a going concern basis because the company ceased trading on 31 December 2025 and the directors intend to strike the company off the register. In preparing these cessation accounts, the directors have ensured that all assets and liabilities have been measured at amounts expected to be realised or settled prior to closure. As at 31 December 2025, all known assets and liabilities have been realised or settled and, accordingly, the balance sheet shows no assets and no liabilities. No further adjustments were considered necessary in respect of the change from a going concern basis.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Goodwill
--- | ---
| Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete, that could include Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---
| The average number of employees (including directors with contract for services) during the period was 3 (2024 - 2)

|  | 2025 |  | 2025
| Average number of employees during the year | 3 |  | 2

3. | Intangible assets
--- | ---
| On adoption of the break‑up basis the carrying amounts of goodwill, brands and trademarks were assessed and written down to nil as they had no recoverable value in the wind‑down. The resulting impairment loss has been recognised in the profit and loss account.

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 April 25 | 20,200
| At 31 December 25 | 20,200
| Amortisation and impairment
| At 01 April 25 | 4,015
| Charge for year | 16,185
| At 31 December 25 | 20,200
| Net book value
| At 31 December 25 | -
| At 31 March 25 | 16,185

4. | Useful life of intangible assets
--- | ---
| Intangible assets are initially recognised at cost and subsequently carried at cost less accumulated amortisation and impairment losses. Brand – The acquired brand "Alfresco Chef" is recognised at cost and assessed for impairment annually, as it is deemed to have an indefinite useful life. Goodwill – Amortised on a straight-line basis over 5 years. Websites (recorded to Goodwill) – Amortised over 3 years based on the expected period of benefit. Social Media Accounts (recorded to Goodwill) – Amortised over 2 years due to the fast-changing nature of digital platforms. Trademarks – Amortised over 10 years, aligned with their definite useful life estimated from the original acquisition date by the previous owner. Amortisation is recorded in the statement of profit or loss. Intangible assets are reviewed annually for impairment or when indicators suggest a decline in value.

5. | Provisions for liabilities
--- | ---
| A warranty provision of £2,020 was recognised at 31 March 2025 based on 2% of annual sales of approximately £101,000, reflecting historical experience and median industry data. During the period the company ceased trading and no further warranty obligations remained. The provision was therefore released in full to profit or loss. No provision remained at 31 December 2025.

6. | Share capital
--- | ---
| Classes and rights: The company has two classes of £1 ordinary shares: Ordinary A and Ordinary B. Ordinary A and Ordinary B shares rank pari passu within each class and carry one vote per share. Dividends may be declared at different rates between classes. The shares are not redeemable. Movements in the period: During the period the company created and allotted Ordinary B shares. The company also purchased 2 Ordinary A shares for cancellation in accordance with the Companies Act 2006; the shares were cancelled on completion. A capital redemption reserve equal to the nominal value of the shares purchased has been created.

7. | Events after reporting date
--- | ---
| After the reporting date the directors resolved to apply for voluntary strike‑off of the company. No adjustments are required to these financial statements as a result of this event.

8. | Related party transactions
--- | ---
| During the period a loan outstanding to a close family member of a director was formally waived. The principal waiver has been recognised as non‑trading loan relationship income and accrued interest waived has been recognised as other income. Loans due to directors were formally waived during the period. The principal amounts waived have been recognised as capital contributions within equity. Accrued interest waived has been recognised as other income in the profit and loss account. All balances were unsecured and repayable on demand prior to waiver.

9. | Change in reporting period and impact on comparability
--- | ---
| The accounting reference date was shortened to 31 December 2025. The current period is therefore a nine‑month period from 1 April 2025 to 31 December 2025 and is not directly comparable with the prior 12‑month period.