REGISTERED NUMBER: 02973699 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ALL INGARDENS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M C Hammond

REGISTERED OFFICE:

Sterling House,

27 Hatchlands Road,

Redhill,

Surrey

RH1 6RW

REGISTERED NUMBER:

02973699 (England and Wales)

ACCOUNTANTS:

GBJ Financial Limited

Sterling House

27 Hatchlands Road

Redhill

Surrey

RH1 6RW

FIXED ASSETS

Tangible assets

4

779

485

Investment property

5

159,020

159,020

159,799

159,505

CURRENT ASSETS

Stocks

36,397

40,506

Debtors

6

27,157

28,274

Cash at bank and in hand

269,505

119,573

333,059

188,353

CREDITORS

Amounts falling due within one year

7

49,908

119,219

NET CURRENT ASSETS

283,151

69,134

TOTAL ASSETS LESS CURRENT LIABILITIES

442,950

228,639

CREDITORS

Amounts falling due after more than one year

8

1,036,934

839,606

NET LIABILITIES

(593,984

)

(610,967

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(594,084

)

(611,067

)

SHAREHOLDERS' FUNDS

(593,984

)

(610,967

)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 June 2026 and were signed by:

M C Hammond - Director

1.	STATUTORY INFORMATION

All Ingardens 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents amounts receivable for goods and services net of VAT and trade discounts.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings leasehold Straight line over the lease of the asset.

Fixtures, fittings & equipment 10.00% ~ 33.33% Straight line

Motor vehicles 25% Straight line

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

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

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.

Going concern

The financial statements have been prepared on a going concern basis as the parent company has confirmed that it will continue to support All Ingardens Limited in order that it can meet its liabilities as they fall due and continue to trade in the forseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

14,724

Additions

800

At 30 September 2025

15,524

DEPRECIATION

At 1 October 2024

14,239

Charge for year

506

At 30 September 2025

14,745

NET BOOK VALUE

At 30 September 2025

779

At 30 September 2024

485

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

159,020

NET BOOK VALUE

At 30 September 2025

159,020

At 30 September 2024

159,020

The director considers the current market value of the investment property to be £159,020.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,982

-

Other debtors

23,175

28,274

27,157

28,274

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

20,684

12,430

Taxation and social security

6,216

15,914

Other creditors

23,008

90,875

49,908

119,219

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

1,036,934

839,606

There are no agreed repayment terms for the loan from Baygain Limited but the directors consider it to be a long term loan.

9.

CONTROL

The ultimate controlling party is Baygain Limited.