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REGISTERED NUMBER: SC348112 (Scotland)















Financial Statements for the Year Ended 30 September 2025

for

Gardens Mowers And Tools Limited
Gardens Mowers And Tools Limited (Registered number: SC348112)






Contents of the Financial Statements
for the Year Ended 30 September 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Gardens Mowers And Tools Limited

Company Information
for the Year Ended 30 September 2025







DIRECTOR: R Coultherd





SECRETARY: Mrs C Coultherd





REGISTERED OFFICE: Langraw
Feddinch
St Andrews
Fife
KY16 8NR





REGISTERED NUMBER: SC348112 (Scotland)





ACCOUNTANTS: Monteaths
Cairnfield
14 School Road
Balmullo
St Andrews
Fife
KY16 0BD
Page 1
Gardens Mowers And Tools Limited (Registered number: SC348112)

Balance Sheet
30 September 2025

30.9.25 30.9.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 12,456 16,608
Tangible assets 5 1,021,962 1,037,952
1,034,418 1,054,560

CURRENT ASSETS
Stocks 342,222 365,717
Debtors 6 60,123 93,293
Cash at bank and in hand 12,974 5,794
415,319 464,804
CREDITORS
Amounts falling due within one year 7 1,048,709 1,145,223
NET CURRENT LIABILITIES (633,390 ) (680,419 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
401,028
374,141

CAPITAL AND RESERVES
Called up share capital - 100
Retained earnings 401,028 374,041
401,028 374,141

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 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:




R Coultherd - Director


The notes form part of these financial statements

Page 2
Gardens Mowers And Tools Limited (Registered number: SC348112)

Notes to the Financial Statements
for the Year Ended 30 September 2025

1. STATUTORY INFORMATION

Gardens Mowers And Tools 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of nineteen 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2024 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2024
and 30 September 2025 77,850
AMORTISATION
At 1 October 2024 61,242
Charge for year 4,152
At 30 September 2025 65,394
NET BOOK VALUE
At 30 September 2025 12,456
At 30 September 2024 16,608

Page 3 continued...
Gardens Mowers And Tools Limited (Registered number: SC348112)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2024 1,259,927
Additions 113,726
At 30 September 2025 1,373,653
DEPRECIATION
At 1 October 2024 221,975
Charge for year 129,716
At 30 September 2025 351,691
NET BOOK VALUE
At 30 September 2025 1,021,962
At 30 September 2024 1,037,952

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Trade debtors 60,123 93,293

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Hire purchase contracts 546,895 610,617
Trade creditors 70,515 94,841
Taxation and social security 39,508 14,394
Other creditors 391,791 425,371
1,048,709 1,145,223

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within creditors is a directors loan balance of £371,758 (2024 - £417,971). The directors loan is interest-free and has no fixed repayment terms.

Page 4