Jepson Gardening Services Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07948406

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		10,290		11,952

			10,290		11,952
CURRENT ASSETS
Debtors	5	9,556		9,740
Cash at bank and in hand		8,576		12,390

		18,132		22,130
Creditors: Amounts Falling Due Within One Year	6	(6,050 )		(8,233 )

NET CURRENT ASSETS (LIABILITIES)			12,082		13,897

TOTAL ASSETS LESS CURRENT LIABILITIES			22,372		25,849

Creditors: Amounts Falling Due After More Than One Year	7		(337 )		(2,334 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,955 )		(2,212 )

NET ASSETS			20,080		21,303

CAPITAL AND RESERVES
Called up share capital	8		3		3
Revaluation reserve	10		12,000		12,000
Profit and Loss Account			8,077		9,300

SHAREHOLDERS' FUNDS			20,080		21,303

Page 1

Page 2

Jepson Gardening Services Ltd

Balance Sheet (continued)

As At 5 April 2026

For the year ending 5 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr A Jepson

Director

15 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Jepson Gardening Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07948406 . The registered office is 550 Valley Road, Nottingham, NG5 1JJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	33% straight line
Motor Vehicles	25% straight line
Fixtures & Fittings	20% straight line
Computer Equipment	33% straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

Page 3

Page 4

Jepson Gardening Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost or Valuation
As at 6 April 2025	4,956	30,032	6,497	2,491	43,976
Additions	-	-	-	691	691

As at 5 April 2026	4,956	30,032	6,497	3,182	44,667

Depreciation
As at 6 April 2025	4,344	19,532	5,696	2,452	32,024
Provided during the period	612	1,313	160	268	2,353

As at 5 April 2026	4,956	20,845	5,856	2,720	34,377

Net Book Value
As at 5 April 2026	-	9,187	641	462	10,290

As at 6 April 2025	612	10,500	801	39	11,952

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	309
Director's loan account	9,556	9,431

	9,556	9,740

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	(1 )	-
Bank loans and overdrafts	833	833
Corporation tax	4,802	7,112
Other taxes and social security	128	-
Accruals and deferred income	288	288

	6,050	8,233

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	337	2,334

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	3	3

Page 4

Page 5

Jepson Gardening Services Ltd

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

9. Directors Advances, Credits and Guarantees

At the balance sheet date, the director loan account position is as follows:

	As at 6 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 5 April 2026
	£	£	£	£	£
Mr Anthony Jepson	9,431	32,312	32,188	-	9,556

The above loan account was repaid within 9 months after the year end. The loan is unsecured, interest free and repayable on demand.

10. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 6 April 2025	12,000	9,300
Profit for the year and total comprehensive income	-	19,068

Dividends paid	-	(20,291)

As at 5 April 2026	12,000	8,077

Page 5