ACCOUNTS - Final Accounts preparation

Cash and cash equivalents

Registered number: 08653496

GARDENS ENTERPRISES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 1 JULY 2025


GARDENS ENTERPRISES LIMITED REGISTERED NUMBER:08653496

BALANCE SHEET

AS AT 1 JULY 2025

	1 July	31 July
	2025	2024
Note	£	£

Fixed assets
Investments	4		-		200
			-		200
Current assets
Debtors: amounts falling due within one year	5	253,003		-
Cash at bank and in hand		5,400,705		-
		5,653,708		-
Creditors: amounts falling due within one year	7	(5,718)		-
Net current assets			5,647,990		-
Total assets less current liabilities			5,647,990		200

Net assets			5,647,990		200

Capital and reserves
Called up share capital	9	100	100
Profit and loss account		5,647,890	100
		5,647,990	200

Page 1


GARDENS ENTERPRISES LIMITED REGISTERED NUMBER:08653496

BALANCE SHEET (CONTINUED)

AS AT 1 JULY 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 December 2025.

S H M Bokaie

Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2


GARDENS ENTERPRISES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 1 JULY 2025

1.	General information

Gardens Enterprises Limited is a limited liability company incorporated and domiciled in England and Wales. The address of its registered office is 18-22, Lloyd Street, Manchester, M2 5WA.
The company ceased trading on 1 July 2025. These financial statements have therefore been prepared on a break up basis, with all foreseeable liabilities being provided for.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3


GARDENS ENTERPRISES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 1 JULY 2025

2.Accounting policies (continued)

2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 1 (2024 - 1).

4.	Fixed asset investments

		Investments in subsidiary companies
		£

	At 1 August 2024	200
	Disposals	(200)
	At 1 July 2025	-

Debtors

					1 July	31 July
					2025	2024
					£	£


Other debtors	253,003	-

	Cash at bank and in hand	5,400,705	-

Page 4


GARDENS ENTERPRISES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 1 JULY 2025

Amounts owed to group undertakings	3,918	-
Accruals and deferred income	1,800	-
	5,718	-

	Financial assets
	Financial assets measured at fair value through profit or loss	5,400,705	5,400,705

Financial assets measured at fair value through profit or loss comprise...

Allotted, called up and fully paid

100 (2024 - 100) Ordinary share capital shares of £1 each	100	100

10.	Controlling party

The ultimate controlling party of the company is S H M Bokaie who is the controlling party of The Gardens Solo Limited, the company's parent undertaking.

Page 5