REGISTERED NUMBER: 08177661 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

4D Garden Design And Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

I W Murray

REGISTERED OFFICE:

38-40 New Court Way

Ormskirk

L39 2YT

REGISTERED NUMBER:

08177661 (England and Wales)

ACCOUNTANTS:

The Green Accountants

www.thegreenaccountants.com

FIXED ASSETS

Tangible assets

4

37,561

30,064

CURRENT ASSETS

Stocks

420

3,316

Debtors

5

128,913

131,059

Cash at bank

14,670

86

144,003

134,461

CREDITORS

Amounts falling due within one year

6

102,377

103,538

NET CURRENT ASSETS

41,626

30,923

TOTAL ASSETS LESS CURRENT LIABILITIES

79,187

60,987

CREDITORS

Amounts falling due after more than one year

7

61,910

31,608

NET ASSETS

17,277

29,379

CAPITAL AND RESERVES

Called up share capital

2

2

Capital redemption reserve

12,724

12,724

Retained earnings

4,551

16,653

17,277

29,379

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 18 May 2026 and were signed by:

I W Murray - Director

1.	STATUTORY INFORMATION

4D Garden Design And Construction Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

68,544

Additions

16,699

At 31 August 2025

85,243

DEPRECIATION

At 1 September 2024

38,480

Charge for year

9,202

At 31 August 2025

47,682

NET BOOK VALUE

At 31 August 2025

37,561

At 31 August 2024

30,064

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

1,848

17,644

Other debtors

127,065

113,415

128,913

131,059

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

-

3,349

Hire purchase contracts

7,033

4,264

Trade creditors

23,264

30,411

Taxation and social security

48,240

28,805

Other creditors

23,840

36,709

102,377

103,538

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts

6,510

3,908

Other creditors

55,400

27,700

61,910

31,608