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Registration number: 10745083

Morton Gardens Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 April 2025

Morton Gardens Limited

Contents

Company Information | 1
Director's Report | 2
Profit and Loss Account | 3
Statement of Comprehensive Income | 4
Balance Sheet | 5
Statement of Changes in Equity | 6
Notes to the Unaudited Financial Statements | 7 to 10
Detailed Profit and Loss Account | 11 to 13

Morton Gardens Limited

Company Information

Director | Mrs Rose Padmani Jesudasan

Registered office | 139 Demesne Road Wallington Surrey SM6 8EW

Accountants | R S Business Consulting Ltd 11 Approach Road Raynes Park London SW20 8BA

Morton Gardens Limited

Director's Report for the Year Ended 30 April 2025

The director presents her report and the financial statements for the year ended 30 April 2025.

Director of the company

The director who held office during the year was as follows:

Mrs Rose Padmani Jesudasan

Principal activity

The principal activity of the company is Other Human Health Activities

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 14 August 2025

......................................... Mrs Rose Padmani Jesudasan Director

Morton Gardens Limited

Profit and Loss Account for the Year Ended 30 April 2025

| Note | 2025 £ | 2024 £
Turnover |  | 333,328 | 187,877
Cost of sales |  | (3,219) | (6,300)
Gross profit |  | 330,109 | 181,577
Administrative expenses |  | (274,417) | (162,190)
Operating profit |  | 55,692 | 19,387
Interest payable and similar expenses |  | - | (388)
Profit before tax |  | 55,692 | 18,999
Tax on profit |  | (11,008) | (3,707)
Profit for the financial year |  | 44,684 | 15,292

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Morton Gardens Limited

Statement of Comprehensive Income for the Year Ended 30 April 2025

| 2025 £ | 2024 £
Profit for the year | 44,684 | 15,292
Total comprehensive income for the year | 44,684 | 15,292

Morton Gardens Limited

(Registration number: 10745083)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 4,987 | 3,347
Cash at bank and in hand |  | 203,128 | 129,014
|  | 208,115 | 132,361
Creditors: Amounts falling due within one year | 5 | (132,386) | (86,070)
Total assets less current liabilities |  | 75,729 | 46,291
Provisions for liabilities |  | (276) | (522)
Net assets |  | 75,453 | 45,769
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Retained earnings |  | 75,353 | 45,669
Shareholders' funds |  | 75,453 | 45,769

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 14 August 2025

......................................... Mrs Rose Padmani Jesudasan Director

Morton Gardens Limited

Statement of Changes in Equity for the Year Ended 30 April 2025

| Share capital £ | Retained earnings £ | Total £
At 1 May 2024 | 100 | 45,669 | 45,769
Profit for the year | - | 44,684 | 44,684
Dividends | - | (15,000) | (15,000)
At 30 April 2025 | 100 | 75,353 | 75,453

| Share capital £ | Retained earnings £ | Total £
At 1 May 2023 | 100 | 30,377 | 30,477
Profit for the year | - | 15,292 | 15,292
At 30 April 2024 | 100 | 45,669 | 45,769

Morton Gardens Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
139 Demesne Road
Wallington
Surrey
SM6 8EW
United Kingdom

These financial statements were authorised for issue by the director on 14 August 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Morton Gardens Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Provisions

Provisions are recognised when the company has an obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Morton Gardens Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 10 (2024 - 8).

4 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | (1) | -
Other debtors | 4,988 | 3,347
| 4,987 | 3,347

Morton Gardens Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 11,008 | 4,287
Accruals and deferred income | 1,980 | 1,980
Other creditors | 119,398 | 79,803
| 132,386 | 86,070

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

7 | Dividends

Final dividends paid

|  | 2025 £ |  | 2024 £
Final dividend of £Nil per each Ordinary shares |  | - |  | -

Interim dividends paid

|  | 2025 £ |  | 2024 £
Interim dividend of £150.00 (2024 - £Nil) per each Ordinary shares |  | 15,000 |  | -

Morton Gardens Limited

Detailed Profit and Loss Account for the Year Ended 30 April 2025

| 2025 £ | 2024 £
Turnover (analysed below) | 333,328 | 187,877
Cost of sales (analysed below) | (3,219) | (6,300)
Gross profit | 330,109 | 181,577
Gross profit (%) | 99.03% | 96.65%
Administrative expenses |  |
Employment costs (analysed below) | (219,172) | (110,881)
Establishment costs (analysed below) | (29,716) | (30,639)
General administrative expenses (analysed below) | (25,427) | (20,568)
Finance charges (analysed below) | (102) | (102)
| (274,417) | (162,190)
Operating profit | 55,692 | 19,387
Interest payable and similar expenses (analysed below) | - | (388)
Profit before tax | 55,692 | 18,999

Morton Gardens Limited

Detailed Profit and Loss Account for the Year Ended 30 April 2025

| 2025 £ | 2024 £

Turnover |  |
Sale of goods, UK | 333,328 | 187,877

Cost of sales |  |
Direct costs | (3,219) | (6,300)

Employment costs |  |
Wages and salaries (excluding directors) | (198,741) | (96,314)
Staff NIC (Employers) | (10,906) | (1,079)
Directors remuneration | (6,000) | (12,000)
Staff pensions (Defined contribution) | (3,297) | (891)
Staff pensions (Other) | (228) | (180)
Staff training | - | (417)
| (219,172) | (110,881)

Establishment costs |  |
Water rates | (799) | (650)
Light, heat and power | (5,610) | (6,257)
Insurance | (2,934) | (3,051)
Use of home as office | (328) | -
Repairs and renewals | (20,045) | (20,681)
| (29,716) | (30,639)

General administrative expenses |  |
Computer software and maintenance costs | (645) | (727)
Printing, postage and stationery | (76) | (920)
Trade subscriptions | (641) | (676)
Charitable donations | (560) | -
Sundry expenses | - | (101)
Cleaning | (3,419) | (9,752)
Motor expenses | (1,221) | (1,237)
Travel and subsistence | (4,250) | (1,908)
Advertising | - | (127)
Entertaining service users | (8,333) | -
Accountancy fees | (6,239) | (3,199)
Bookkeeping | - | (1,800)
Legal and professional fees | (43) | (121)
| (25,427) | (20,568)

Morton Gardens Limited

Detailed Profit and Loss Account for the Year Ended 30 April 2025

| 2025 £ | 2024 £

Finance charges |  |
Bank charges | (102) | (102)

Interest payable and similar expenses |  |
Other loan interest | - | (388)