IRIS Accounts Production v26.1.10.61 15145475 Board of Directors Board of Directors 1.10.24 30.9.25 30.9.25 true false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15145475 2024-09-30 15145475 2025-09-30 15145475 2024-10-01 2025-09-30 15145475 2023-09-17 15145475 2023-09-18 2024-09-30 15145475 2024-09-30 15145475 ns15:EnglandWales 2024-10-01 2025-09-30 15145475 ns14:PoundSterling 2024-10-01 2025-09-30 15145475 ns10:Director1 2024-10-01 2025-09-30 15145475 ns10:Director2 2024-10-01 2025-09-30 15145475 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 15145475 ns10:SmallEntities 2024-10-01 2025-09-30 15145475 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 15145475 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 15145475 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 15145475 ns10:FullAccounts 2024-10-01 2025-09-30 15145475 ns10:Director4 2024-10-01 2025-09-30 15145475 ns10:Director5 2024-10-01 2025-09-30 15145475 ns10:RegisteredOffice 2024-10-01 2025-09-30 15145475 ns5:CurrentFinancialInstruments 2025-09-30 15145475 ns5:CurrentFinancialInstruments 2024-09-30 15145475 ns5:Non-currentFinancialInstruments 2025-09-30 15145475 ns5:Non-currentFinancialInstruments 2024-09-30 15145475 ns5:ShareCapital 2025-09-30 15145475 ns5:ShareCapital 2024-09-30 15145475 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 15145475 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 15145475 ns5:LandBuildings 2024-09-30 15145475 ns5:LandBuildings 2024-10-01 2025-09-30 15145475 ns5:LandBuildings 2025-09-30 15145475 ns5:LandBuildings 2024-09-30 15145475 ns5:CostValuation 2024-09-30 15145475 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-09-30 15145475 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-09-30

REGISTERED NUMBER: 15145475 (England and Wales)

Unaudited Financial Statements |

for the Year Ended 30 September 2025 |

for |

Back To The Garden (Bowdon) Limited |

| Back To The Garden (Bowdon) Limited (Registered number: 15145475) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Back To The Garden (Bowdon) Limited |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Mr D R Foran

| Mr J Kennedy

| Mr C A McGoff

| Mr C J Thorpe

| REGISTERED OFFICE: | Hamilton House

| Church Street

| Altrincham

| Cheshire

| WA14 4DR

| REGISTERED NUMBER: | 15145475 (England and Wales)

| ACCOUNTANTS: | Freedman Frankl & Taylor

| Chartered Accountants

| Reedham House

| 31 King Street West

| Manchester

| M3 2PJ

| Back To The Garden (Bowdon) Limited (Registered number: 15145475) |

Balance Sheet

30 September 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,197,094 |  | 1,498,810 |  |

Investments | 5 | 1 |  | 1 |  |

2,197,095 |  | 1,498,811 |  |

CURRENT ASSETS

Cash at bank | 681 |  | 1,094 |  |

CREDITORS

Amounts falling due within one year | 6 | (680,878 | ) | (155,117 | ) |

NET CURRENT LIABILITIES | (680,197 | ) | (154,023 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,516,898 |  | 1,344,788 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (1,519,448 | ) | (1,346,059 | ) |

NET LIABILITIES | (2,550 | ) | (1,271 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (2,551 | ) | (1,272 | ) |

(2,550 | ) | (1,271 | ) |

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.

| Back To The Garden (Bowdon) Limited (Registered number: 15145475) |

Balance Sheet - continued

30 September 2025

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 25 June 2026 and were signed on its behalf by:

Mr D R Foran - Director

Mr C J Thorpe - Director

| Back To The Garden (Bowdon) Limited (Registered number: 15145475) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Back To The Garden (Bowdon) 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.

| Tangible fixed assets

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

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical costs includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

| Depreciation is provided on the following basis:

| Assets under construction - No depreciation will be charged until the asset is in use

| The asset's residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit and loss account.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investments in subsidiaries are measured at cost less accumulated impairment.

| 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.

| Back To The Garden (Bowdon) Limited (Registered number: 15145475) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Going concern

| The company's financial statements for the period ended 30 September 2025 have been prepared on a going concern basis as, after making appropriate enquiries, the directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Asset

| under

| construction

£ |

| COST

| At 1 October 2024 | 1,498,810 |  |

| Additions | 698,284 |  |

| At 30 September 2025 | 2,197,094 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,197,094 |  |

| At 30 September 2024 | 1,498,810 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 1 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1 |  |

| At 30 September 2024 | 1 |  |

| Back To The Garden (Bowdon) Limited (Registered number: 15145475) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 450 |  | 450 |  |

| Amounts owed to group undertakings | 131,860 |  | 130,660 |  |

| Other creditors | 81,014 |  | - |  |

| Accrued expenses | 467,554 |  | 24,007 |  |

680,878 |  | 155,117 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other loans - 1-2 years | 731,208 |  | 557,819 |  |

| Amounts owed to group undertakings | 788,240 |  | 788,240 |  |

1,519,448 |  | 1,346,059 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Other loans - 1-2 years | 731,208 |  | 557,819 |  |

9. | CAPITAL COMMITMENTS

| As at 30 September 2025, the company had committed costs of £804,503 in relation to subcontractor costs.

10. | ULTIMATE CONTROLLING PARTY

| The company's parent undertaking at the balance sheet was Patrick Properties Hotels Limited, a company registered in England and Wales. The registered office of Patrick Properties Hotels Limited is Hamilton House, Church Street, Altrincham, England, WA14 4DR..

| The company's ultimate parent undertaking at the balance sheet was McGoff Group Projects Limited, a company registered in England and Wales. The registered office of McGoff Group Projects Limited is 1 St Georges Court, Altrincham Business park, Altrincham, WA14 5UA.