Breathe Garden Design Ltd

Breathe Garden Design Ltd
Directors' Report
For the year ended 31 January 2026

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 January 2026

Directors

The directors who served the company throughout the year were as follows:

Ben Wilkinson

Esther Wilkinson

Statement of directors' responsibilities

The directors are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 (1a) and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:
-select suitable accounting policies and then apply them consistently
-make judgements and estimates that are reasonable and prudent
-state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006.

The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the board and signed on its behalf by:

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Ben Wilkinson
Director

Date approved: 17 April 2026

Breathe Garden Design Ltd
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	42,654	52,787
		42,654	52,787
Current assets
Stocks	4	500	0
Debtors	5	683	13,250
Cash at bank and in hand		15,728	4,442
		16,911	17,692
Creditors: amount falling due within one year	6	(51,135)	(34,400)
Net current assets		(34,224)	(16,708)

Total assets less current liabilities		8,430	36,079
Provisions for liabilities	7	(8,104)	(10,030)
Net assets		326	26,049

Capital and reserves
Called up share capital		2	2
Profit and loss account		324	26,047
Shareholders' funds		326	26,049

For the year ended 31 January 2026 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 accounts for the year in question in accordance with section 476.
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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 17 April 2026 and were signed on its behalf by:

-------------------------------
Ben Wilkinson
Director

Breathe Garden Design Ltd
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Breathe Garden Design Ltd is a private company, limited by shares, registered in England and Wales, registration number 06881668, registration address Burford, Bradmore Green, Coulsdon, CR5 1ED.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using 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. 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. Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	5 years Straight Line
Motor Vehicles	4-8 years Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2025 : 3).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 February 2025	69,589	36,902	106,491
Additions	3,476	-	3,476
Disposals	-	-	-
At 31 January 2026	73,065	36,902	109,967
Depreciation
At 01 February 2025	44,558	9,146	53,704
Charge for year	8,996	4,613	13,609
On disposals	-	-	-
At 31 January 2026	53,554	13,759	67,313
Net book values
Closing balance as at 31 January 2026	19,511	23,143	42,654
Opening balance as at 01 February 2025	25,031	27,756	52,787

Stocks

	2026 £		2025 £
Stocks	500		0
	500		0

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	0	12,480
Prepayments & Accrued Income	683	770
	683	13,250

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	751	415
Corporation Tax	15,624	17,999
PAYE & Social Security	449	567
Accrued Expenses	14,132	10,132
Other Creditors	201	0
Directors' Current Accounts	14,063	12
VAT	5,915	5,275
	51,135	34,400

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	8,104		10,030
	8,104		10,030

8.	Director’s loan

Mr and Mrs Wilkinson

At the balance sheet date the company owed £14,063 (2025: £12) to the Directors.

All amounts are interest free and repayable on demand.

Registered Number: 06881668
England and Wales
BREATHE GARDEN DESIGN LTD

Unaudited Financial Statements

Period of accounts Start date: 01 February 2025 End date: 31 January 2026