REGISTERED NUMBER: 08716267 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

SECOND NATURE GARDENS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

C J R Gutteridge

SECRETARY:

Mrs J L Gutteridge

REGISTERED OFFICE:

The Old Station

13a Isabel Lane

Kibworth Beauchamp

Leicester

LE8 0QQ

REGISTERED NUMBER:

08716267 (England and Wales)

ACCOUNTANTS:

Crowfoot & Co Accountants Ltd

Lonsdale House

High Street

Lutterworth

Leicestershire

LE17 4AD

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

47,234

16,044

47,234

16,044

CURRENT ASSETS

Stocks

10,000

27,500

Debtors

6

13,767

974

Cash at bank

16,529

7,520

40,296

35,994

CREDITORS

Amounts falling due within one year

7

101,490

82,730

NET CURRENT LIABILITIES

(61,194

)

(46,736

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(13,960

)

(30,692

)

CREDITORS

Amounts falling due after more than one year

8

(9,207

)

(12,719

)

PROVISIONS FOR LIABILITIES

(8,702

)

(3,048

)

NET LIABILITIES

(31,869

)

(46,459

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(31,870

)

(46,460

)

SHAREHOLDERS' FUNDS

(31,869

)

(46,459

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 22 May 2026 and were signed by:

C J R Gutteridge - Director

1.	STATUTORY INFORMATION

Second Nature Gardens 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.

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 2013, is being amortised evenly over its estimated useful life of five 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.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

23,000

AMORTISATION

At 1 November 2024

and 31 October 2025

23,000

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

11,950

53,638

-

65,588

Additions

39,500

-

1,940

41,440

At 31 October 2025

51,450

53,638

1,940

107,028

DEPRECIATION

At 1 November 2024

8,694

40,850

-

49,544

Charge for year

6,413

3,197

640

10,250

At 31 October 2025

15,107

44,047

640

59,794

NET BOOK VALUE

At 31 October 2025

36,343

9,591

1,300

47,234

At 31 October 2024

3,256

12,788

-

16,044

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,217

311

Other debtors

10,550

663

13,767

974

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,682

10,332

Hire purchase contracts

22,338

7,660

Trade creditors

59,592

33,701

Taxation and social security

9,863

715

Other creditors

3,015

30,322

101,490

82,730

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

6,335

Hire purchase contracts

9,207

6,384

9,207

12,719

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At 31 October 2025, an amount of £7,452 (2024 £27,357) was due from/to the director, which is included within debtors/creditors on the balance sheet.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr C J R and Mrs J L Gutteridge.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Second Nature Gardens Limited for the year ended 31 October 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Second Nature Gardens Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Second Nature Gardens Limited and state those matters that we have agreed to state to the director of Second Nature Gardens Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Second Nature Gardens Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Second Nature Gardens Limited. You consider that Second Nature Gardens Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Second Nature Gardens Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Crowfoot & Co Accountants Ltd

Lonsdale House

High Street

Lutterworth

Leicestershire

LE17 4AD

22 May 2026