REGISTERED NUMBER: 07808244 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

RANDELL GARDEN DESIGN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C I Randell

Mrs L Randell

REGISTERED OFFICE:

409-411 Croydon Road

Beckenham

Kent

BR3 3PP

REGISTERED NUMBER:

07808244 (England and Wales)

ACCOUNTANTS:

Edwards Chartered Accountants

409-411 Croydon Road

Beckenham

Kent

BR3 3PP

FIXED ASSETS

Intangible assets

4

3,042

3,542

Tangible assets

5

20,676

5,841

23,718

9,383

CURRENT ASSETS

Debtors

6

123,678

104,260

Cash at bank

2

2

123,680

104,262

CREDITORS

Amounts falling due within one year

7

123,726

101,854

NET CURRENT (LIABILITIES)/ASSETS

(46

)

2,408

TOTAL ASSETS LESS CURRENT LIABILITIES

23,672

11,791

CREDITORS

Amounts falling due after more than one year

8

(19,524

)

(10,555

)

PROVISIONS FOR LIABILITIES

(3,928

)

(1,109

)

NET ASSETS

220

127

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

120

27

SHAREHOLDERS' FUNDS

220

127

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 November 2025 and were signed on its behalf by:

C I Randell - Director

1.	STATUTORY INFORMATION

Randell Garden Design Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 2 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

10,000

AMORTISATION

At 1 October 2024

6,458

Amortisation for year

500

At 30 September 2025

6,958

NET BOOK VALUE

At 30 September 2025

3,042

At 30 September 2024

3,542

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 October 2024

5,019

29,200

34,219

Additions

18,273

-

18,273

Disposals

(369

)

-

(369

)

At 30 September 2025

22,923

29,200

52,123

DEPRECIATION

At 1 October 2024

3,846

24,532

28,378

Charge for year

2,271

1,167

3,438

Eliminated on disposal

(369

)

-

(369

)

At 30 September 2025

5,748

25,699

31,447

NET BOOK VALUE

At 30 September 2025

17,175

3,501

20,676

At 30 September 2024

1,173

4,668

5,841

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Fixtures

and

fittings

£

COST

Additions

17,350

At 30 September 2025

17,350

DEPRECIATION

Charge for year

1,807

At 30 September 2025

1,807

NET BOOK VALUE

At 30 September 2025

15,543

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

123,678

104,260

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

20,237

21,059

Hire purchase contracts

3,123

-

Trade creditors

36,167

29,799

Taxation and social security

62,274

49,070

Other creditors

1,925

1,926

123,726

101,854

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

8,333

10,555

Hire purchase contracts

11,191

-

19,524

10,555

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £42,000 were paid to the directors .

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the directors, jointly.