THE NATURAL GARDENING COMPANY LIMITED

Registered number

09102792

Filleted Accounts

31 August 2025

THE NATURAL GARDENING COMPANY LIMITED
Registered number:		09102792
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		5,692			7,589

Current assets
Debtors	4	67,348			45,399
Cash at bank and in hand		148			888
		67,496			46,287

Creditors: amounts falling due within one year	5	(65,646)			(45,176)

Net current assets			1,850			1,111

Total assets less current liabilities			7,542			8,700

Creditors: amounts falling due after more than one year	6		-			(4,950)

Provisions for liabilities			(1,082)			(1,442)


Net assets			6,460			2,308

Capital and reserves
Called up share capital			100			100
Profit and loss account			6,360			2,208

Shareholder's funds			6,460			2,308

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 her 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.




Miss C Evans
Director
Approved by the board on 23 April 2026

THE NATURAL GARDENING COMPANY LIMITED
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).

	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 over its expected useful life, as follows:

	Equipment			33% per annum on cost
	Motor vehicles			25% per annum on a reducing balance basis

	Going concern
	The company is reliant upon the continuing support of Miss C Evans who is the company's sole director and only shareholder. Miss Evans has indicated that she intends to support the company on an ongoing basis. The going concern basis of accounting has therefore been adopted.

	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. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
				Plant and machinery etc		Motor vehicles		Total
£					£		£
	Cost
	At 1 September 2024			541		17,990		18,531
	At 31 August 2025			541		17,990		18,531

	Depreciation
	At 1 September 2024			541		10,401		10,942
	Charge for the year			-		1,897		1,897
	At 31 August 2025			541		12,298		12,839

	Net book value
	At 31 August 2025			-		5,692		5,692
	At 31 August 2024			-		7,589		7,589


4	Debtors					2025		2024
£							£

	Trade debtors					11,496		9,017
	Other debtors					55,852		36,382
						67,348		45,399

	Amounts due after more than one year included above					10,571		5,658

	Included in other debtors are amounts due from directors of £44,617 (2024: £30,060) as disclosed in note 7.

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

	Bank loans and overdrafts					7,151		5,400
	Obligations under finance lease and hire purchase contracts					-		4,061
	Taxation and social security costs					58,495		35,715
						65,646		45,176


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		4,950


7	Loans to directors
	Description and conditions	B/fwd	Advances		Repaid		C/fwd
£			£		£		£
	Miss C Evans
	Loan no.1, unsecured, interest bearing	20,254		-		-		20,254
	Loan no.2, unsecured, interest bearing	9,806		67,447		(52,890)		24,363

		30,060		67,447		(52,890)		44,617


8	Other information

	THE NATURAL GARDENING COMPANY LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	113 Altwood Road
	Maidenhead
	Berks
	SL6 4QD