Gloucestershire Gardens Ltd - Filleted accounts

Registered number

08409903

Gloucestershire Gardens Ltd

Filleted Accounts

5 April 2026

Gloucestershire Gardens Ltd
Registered number:		08409903
Balance Sheet
as at 5 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		13,740			19,616

Current assets
Debtors	4	-			850
Cash at bank and in hand		6,212			6,071
		6,212			6,921

Creditors: amounts falling due within one year	5	(16,088)			(14,410)

Net current liabilities			(9,876)			(7,489)

Total assets less current liabilities			3,864			12,127

Creditors: amounts falling due after more than one year	6		(3,500)			(6,349)



Net assets			364			5,778

Capital and reserves
Called up share capital			1			1
Profit and loss account			363			5,777

Shareholder's funds			364			5,778

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R M Morris
Director
Approved by the board on 30 April 2026

Gloucestershire Gardens Ltd
Notes to the Accounts
for the year ended 5 April 2026


1	Accounting policies

	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).

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment			over 4 years (was 20% reducing balance)
	Plant and machinery			over 4 years (was 20% reducing balance)
	Fixtures, fittings, tools and equipment			over 4 years (was 20% reducing balance)

	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		1


3	Tangible fixed assets
		Computer equipment		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 6 April 2025	559		26,412		22,861		49,832
	Additions	-		14,500		-		14,500
	At 5 April 2026	559		40,912		22,861		64,332

	Depreciation
	At 6 April 2025	168		11,456		18,592		30,216
	Charge for the year	111		15,996		4,269		20,376
	At 5 April 2026	279		27,452		22,861		50,592

	Net book value
	At 5 April 2026	280		13,460		-		13,740
	At 5 April 2025	391		14,956		4,269		19,616


4	Debtors					2026		2025
£							£

	Trade debtors					-		805
	Other debtors					-		45
						-		850


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					13,630		10,616
	Taxation and social security costs					1,398		3,794
	Other creditors					1,060		-
						16,088		14,410


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					3,500		6,349


7	Other information

	Gloucestershire Gardens Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	28 Bowthorpe Drive
	Brockworth
	Gloucester
	Glos