REGISTERED NUMBER: 07776745 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

CAMBRIDGESHIRE ARTIFICIAL GRASS CO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs C Howard

N W Howard

REGISTERED OFFICE:

Manufactory House

Bell Lane

Hertford

Hertfordshire

SG14 1BP

REGISTERED NUMBER:

07776745 (England and Wales)

ACCOUNTANTS:

Cook and Partners Limited

Chartered Accountants

32 Rye Street

Bishop's Stortford

Hertfordshire

CM23 2HG

FIXED ASSETS

Tangible assets

4

63,429

102,277

CURRENT ASSETS

Stocks

27,730

24,730

Debtors

5

10,054

24,379

Cash at bank

11,750

24,942

49,534

74,051

CREDITORS

Amounts falling due within one year

6

137,673

143,686

NET CURRENT LIABILITIES

(88,139

)

(69,635

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(24,710

)

32,642

CREDITORS

Amounts falling due after more than one year

7

14,297

31,832

NET (LIABILITIES)/ASSETS

(39,007

)

810

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(39,009

)

808

SHAREHOLDERS' FUNDS

(39,007

)

810

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13th May 2026 and were signed on its behalf by:

Mrs C Howard - Director

1.	STATUTORY INFORMATION

Cambridgeshire Artificial Grass Co 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

Accounting convention

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.

Going Concern Justification

The directors have assessed various factors and risks affecting the company and its ability in these difficult economic times to continue to trade as a going concern. The directors have not identified any material uncertainties or risks related to events or conditions that could affect the carrying values of the company's assets and liabilities as at the balance sheet date. Therefore the financial statements for the year ended 30 September 2025 have been prepared using the going concern basis of accounting.

Revenue

Revenue - Described as turnover - is the value of goods (net of VAT) provided to customers during the year, plus the value of work (net of VAT) performed during the year with respect to services.

Revenue is recognised on the sale of goods when the goods are delivered and title has passed. Revenue is recognised on the provision of services once completed

Tangible fixed assets

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

Plant and machinery

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st October 2024

117,313

209,925

3,530

330,768

Additions

4,000

-

-

4,000

At 30th September 2025

121,313

209,925

3,530

334,768

DEPRECIATION

At 1st October 2024

75,577

150,267

2,647

228,491

Charge for year

13,911

28,626

311

42,848

At 30th September 2025

89,488

178,893

2,958

271,339

NET BOOK VALUE

At 30th September 2025

31,825

31,032

572

63,429

At 30th September 2024

41,736

59,658

883

102,277

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,731

8,941

Other debtors

7,323

15,438

10,054

24,379

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,807

10,000

Hire purchase contracts

11,480

17,599

Trade creditors

50,337

49,545

Taxation and social security

61,743

61,377

Other creditors

7,306

5,165

137,673

143,686

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

6,665

Hire purchase contracts

14,297

25,167

14,297

31,832

8.	ULTIMATE CONTROLLING PARTY

The controlling parties are the directors, Mrs C Howard and N W Howard, who together hold 100% of the ordinary share capital.