Allseasons Gardens Ltd - Filleted accounts

Registered number

08635679

Allseasons Gardens Ltd

Filleted Accounts

31 August 2025

Allseasons Gardens Ltd
Registered number:		08635679
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		12,835			17,714

Current assets
Debtors	4	(1,347)			8,676
Cash at bank and in hand		4,534			2,244
		3,187			10,920

Creditors: amounts falling due within one year	5	(73,689)			(58,219)

Net current liabilities			(70,502)			(47,299)

Net liabilities			(57,667)			(29,585)

Capital and reserves
Called up share capital			20,100			20,100
Profit and loss account			(77,767)			(49,685)

Shareholder's funds			(57,667)			(29,585)

The director is 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 director acknowledges his 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.




Mr Kevin Ronald Warren
Director
Approved by the board on 23 February 2026

Allseasons Gardens Ltd
Notes to the Accounts
for the year ended 31 August 2025


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).
	The company previously prepared its financial statements in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime. The transition to FRS 102 did not result in any changes to the amounts recognised in the financial statements and therefore no adjustments to comparative figures were required.

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

	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:

	Motor Vehicles			25% reducing balance
	Plant and machinery			25% reducing balance
	Computer equipment			over 3 years

	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. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

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


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		3


3	Tangible fixed assets
		Computer Equipment		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 September 2024	4,578		340		47,040		51,958
	Additions	833		-		-		833
	At 31 August 2025	5,411		340		47,040		52,791

	Depreciation
	At 1 September 2024	2,499		197		31,548		34,244
	Charge for the year	1,803		36		3,873		5,712
	At 31 August 2025	4,302		233		35,421		39,956

	Net book value
	At 31 August 2025	1,109		107		11,619		12,835
	At 31 August 2024	2,079		143		15,492		17,714


4	Debtors					2025		2024
£							£

	Trade debtors					(1,846)		7,960
	Other debtors					499		716
						(1,347)		8,676


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					6,659		4,178
	Trade creditors					734		312
	Directors' Loan Account					58,256		47,633
	VAT					1,320		3,273
	Taxation and social security costs					345		984
	Other creditors					6,375		1,839
						73,689		58,219


6	Other information

	Allseasons Gardens Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	12 Whiteladies Road
	Clifton
	Bristol
	BS8 1PB