3 false false false false false false false false false false true false false false false false false No description of principal activity 2024-07-01 Sage Accounts Production Advanced 2025 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP 01675884 2024-07-01 2025-06-30 01675884 2025-06-30 01675884 2024-06-30 01675884 2023-07-01 2024-06-30 01675884 2024-06-30 01675884 2023-06-30 01675884 core:FurnitureFittings 2024-07-01 2025-06-30 01675884 core:MotorVehicles 2024-07-01 2025-06-30 01675884 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 01675884 bus:OrdinaryShareClass2 2024-07-01 2025-06-30 01675884 bus:Director2 2024-07-01 2025-06-30 01675884 core:LandBuildings core:ShortLeaseholdAssets 2024-06-30 01675884 core:FurnitureFittings 2024-06-30 01675884 core:MotorVehicles 2024-06-30 01675884 core:LandBuildings core:ShortLeaseholdAssets 2025-06-30 01675884 core:FurnitureFittings 2025-06-30 01675884 core:WithinOneYear 2025-06-30 01675884 core:WithinOneYear 2024-06-30 01675884 core:ShareCapital 2025-06-30 01675884 core:ShareCapital 2024-06-30 01675884 core:OtherReservesSubtotal 2025-06-30 01675884 core:OtherReservesSubtotal 2024-06-30 01675884 core:RetainedEarningsAccumulatedLosses 2025-06-30 01675884 core:RetainedEarningsAccumulatedLosses 2024-06-30 01675884 core:CostValuation core:Non-currentFinancialInstruments 2024-06-30 01675884 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-06-30 01675884 core:DisposalsRepaymentsInvestments core:Non-currentFinancialInstruments 2025-06-30 01675884 core:CostValuation core:Non-currentFinancialInstruments 2025-06-30 01675884 core:Non-currentFinancialInstruments 2025-06-30 01675884 core:Non-currentFinancialInstruments 2024-06-30 01675884 core:AcceleratedTaxDepreciationDeferredTax 2025-06-30 01675884 core:AcceleratedTaxDepreciationDeferredTax 2024-06-30 01675884 core:RevaluationInvestmentPropertyDeferredTax 2025-06-30 01675884 core:RevaluationInvestmentPropertyDeferredTax 2024-06-30 01675884 core:LandBuildings core:ShortLeaseholdAssets 2024-06-30 01675884 core:FurnitureFittings 2024-06-30 01675884 bus:Director1 2024-07-01 2025-06-30 01675884 bus:SmallEntities 2024-07-01 2025-06-30 01675884 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 01675884 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 01675884 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 01675884 bus:FullAccounts 2024-07-01 2025-06-30 01675884 bus:OrdinaryShareClass1 2025-06-30 01675884 bus:OrdinaryShareClass1 2024-06-30 01675884 bus:OrdinaryShareClass2 2025-06-30 01675884 bus:OrdinaryShareClass2 2024-06-30 01675884 bus:AllOrdinaryShares 2025-06-30 01675884 bus:AllOrdinaryShares 2024-06-30
COMPANY REGISTRATION NUMBER: 01675884

SEYMOURS GARDENS LIMITED

Filleted Unaudited Financial Statements

For the year ended

30 June 2025

SEYMOURS GARDENS LIMITED

Financial Statements

Year ended 30 June 2025

Contents | Pages

Statement of financial position | 1 to 2

Notes to the financial statements | 3 to 8

SEYMOURS GARDENS LIMITED

Statement of Financial Position

30 June 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1,951,090 | 1,950,579
Investments | 6 |  | 581,142 | 272,386
|  | ------------ | ------------
|  | 2,532,232 | 2,222,965

Current assets

Debtors | 7 | 24,431 |  | 50,581
Cash at bank and in hand | 280,889 |  | 416,236
| --------- |  | ---------
| 305,320 |  | 466,817

Creditors: amounts falling due within one year | 8 | ( 108,997) |  | ( 93,385)
| --------- |  | ---------
Net current assets |  | 196,323 | 373,432
|  | ------------ | ------------
Total assets less current liabilities |  | 2,728,555 | 2,596,397

Provisions

Taxation including deferred tax |  | ( 187,960) | ( 187,633)
|  | ------------ | ------------
Net assets |  | 2,540,595 | 2,408,764
|  | ------------ | ------------

Capital and reserves

Called up share capital | 10 |  | 100,100 | 100,100
Other reserves | 11 |  | 673,588 | 673,588
Profit and loss account | 11 |  | 1,766,907 | 1,635,076
|  | ------------ | ------------
Shareholder's funds |  | 2,540,595 | 2,408,764
|  | ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

SEYMOURS GARDENS LIMITED

Statement of Financial Position (continued)

30 June 2025
These financial statements were approved by the board of directors and authorised for issue on 11 March 2026 , and are signed on behalf of the board by:

J R Seymour
Director

Company registration number: 01675884

SEYMOURS GARDENS LIMITED

Notes to the Financial Statements

Year ended 30 June 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Maple Grove Business Centre, Lawrence Road, Hounslow, Middlesex, TW4 6DR.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, other than investment properties measured at fair value through profit or loss. The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
Trade receivable
Trade receivables do not carry any interest and are stated at their original invoice value as reduced by appropriate allowances for estimated irrecoverable amounts.
Trade payable
Trade payables do not carry any interest and are stated at their original invoice value.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Revenue recognition
Turnover comprises of Management fee receivable and derived from the provision of services falling within the company’s ordinary activities to other companies within the group after deduction of value added tax, and rent receivable.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income. In this case, tax is recognised in other comprehensive income. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures, Fittings & Equipment | - | 25% straight line
| Motor Vehicles | - | 25% straight line

Investment property
Investment property is initially recorded at cost, which includes the purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).
5. Tangible assets

| Investment property | Fixtures, fittings and equipment | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 July 2024 | 1,950,000 | 1,749 | 5,995 | 1,957,744
Additions | – | 939 | – | 939
Disposals | – | ( 976) | ( 5,995) | ( 6,971)
| ------------ | ------- | ------- | ------------
At 30 June 2025 | 1,950,000 | 1,712 | – | 1,951,712
| ------------ | ------- | ------- | ------------
Depreciation |  |  |  |
At 1 July 2024 | – | 1,170 | 5,995 | 7,165
Charge for the year | – | 428 | – | 428
Disposals | – | ( 976) | ( 5,995) | ( 6,971)
| ------------ | ------- | ------- | ------------
At 30 June 2025 | – | 622 | – | 622
| ------------ | ------- | ------- | ------------
Carrying amount |  |  |  |
At 30 June 2025 | 1,950,000 | 1,090 | – | 1,951,090
| ------------ | ------- | ------- | ------------
At 30 June 2024 | 1,950,000 | 579 | – | 1,950,579
| ------------ | ------- | ------- | ------------

Included within the above is investment property as follows:

| £
| ------------
At 1 July 2024 and 30 June 2025 | 1,950,000
| ------------

The investment property was valued by an FRICS MI Hort registered valuer and registered business valuer from Quintons Commerical Limited on 6 June 2024. The valuations are based on the market value and market rent of the investment property.
6. Investments

| Shares in group undertakings | Other investments other than loans | Total
| £ | £ | £
Cost |  |  |
At 1 July 2024 | 100,000 | 172,386 | 272,386
Additions | – | 313,253 | 313,253
Disposals | – | ( 4,497) | ( 4,497)
| --------- | --------- | ---------
At 30 June 2025 | 100,000 | 481,142 | 581,142
| --------- | --------- | ---------
Impairment |  |  |
At 1 July 2024 and 30 June 2025 | – | – | –
| --------- | --------- | ---------

Carrying amount |  |  |
At 30 June 2025 | 100,000 | 481,142 | 581,142
| --------- | --------- | ---------
At 30 June 2024 | 100,000 | 172,386 | 272,386
| --------- | --------- | ---------

The market value of the other investments other than loans at the balance sheet date was £514,355.
7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 22,244 | –
Amounts owed by group undertakings and undertakings in which the company has a participating interest | – | 48,472
Other debtors | 2,187 | 2,109
| -------- | --------
| 24,431 | 50,581
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 1,669 | 1,807
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 7,803 | –
Social security and other taxes | 47,246 | 40,251
Other creditors | 52,279 | 51,327
| --------- | --------
| 108,997 | 93,385
| --------- | --------

9. Deferred tax
The deferred tax included in the statement of financial position is as follows:

| 2025 | 2024
| £ | £
Included in provisions | 187,960 | 187,633
| --------- | ---------

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2025 | 2024
| £ | £
Accelerated capital allowances | ( 238) | ( 565)
Fair value adjustment of investment property | 188,198 | 188,198
| --------- | ---------
| 187,960 | 187,633
| --------- | ---------

10. Called up share capital
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 25,025 | 25,025 | 25,025 | 25,025
Preferred shares of £ 1 each | 75,075 | 75,075 | 75,075 | 75,075
| --------- | --------- | --------- | ---------
| 100,100 | 100,100 | 100,100 | 100,100
| --------- | --------- | --------- | ---------

11. Reserves
Profit and loss account - This reserve records retained earnings and accumulated losses. Other reserves - This reserve records fair value gains on investment properties net of deferred tax.