REGISTERED NUMBER: SC573305 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Garten Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D Whale

REGISTERED OFFICE:

2 Spey Avenue

Boat of Garten

Inverness-shire

PH24 3BE

REGISTERED NUMBER:

SC573305 (Scotland)

ACCOUNTANTS:

SPi Accountancy LLP

Unit 10 Tiger Court

Kings Business Park

Knowsley

Liverpool

Merseyside

L34 1BH

FIXED ASSETS

Tangible assets

4

6,471

6,940

CURRENT ASSETS

Debtors

5

16,306

44,467

Cash at bank

87,815

47,230

104,121

91,697

CREDITORS

Amounts falling due within one year

6

18,385

23,576

NET CURRENT ASSETS

85,736

68,121

TOTAL ASSETS LESS CURRENT LIABILITIES

92,207

75,061

PROVISIONS FOR LIABILITIES

7

1,230

1,318

NET ASSETS

90,977

73,743

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

90,877

73,643

SHAREHOLDERS' FUNDS

90,977

73,743

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 19 May 2026 and were signed by:

Mr D Whale - Director

1.	STATUTORY INFORMATION

Garten Limited is a private company, limited by shares , registered in Scotland. 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.

Plant and machinery

-

15% on reducing balance

Computer equipment

-

33% on cost

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 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 September 2024

19,373

5,115

24,488

Additions

-

856

856

At 31 August 2025

19,373

5,971

25,344

DEPRECIATION

At 1 September 2024

13,162

4,386

17,548

Charge for year

932

393

1,325

At 31 August 2025

14,094

4,779

18,873

NET BOOK VALUE

At 31 August 2025

5,279

1,192

6,471

At 31 August 2024

6,211

729

6,940

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

11,880

36,720

Other debtors

4,426

7,747

16,306

44,467

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Taxation and social security

17,337

22,528

Other creditors

1,048

1,048

18,385

23,576

7.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

1,230

1,318

Deferred

tax

£

Balance at 1 September 2024

1,318

Provided during year

(88

)

Deferred Tax Provision

Balance at 31 August 2025

1,230

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D Whale.