Company registration number 05002332 (England and Wales)
MODULAR GARDEN LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
MODULAR GARDEN LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
MODULAR GARDEN LIMITED (REGISTERED NUMBER: 05002332)
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
30 September 2025
31 March 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
23,243
33,103
Current assets
Debtors
4
90,410
324,135
Cash at bank and in hand
28,786
226,476
119,196
550,611
Creditors: amounts falling due within one year
5
(308,731)
(381,655)
Net current (liabilities)/assets
(189,535)
168,956
Total assets less current liabilities
(166,292)
202,059
Creditors: amounts falling due after more than one year
6
-
0
(85,000)
Provisions for liabilities
-
0
(7,699)
Net (liabilities)/assets
(166,292)
109,360
Capital and reserves
Called up share capital
981
981
Profit and loss reserves
(167,273)
108,379
Total equity
(166,292)
109,360
MODULAR GARDEN LIMITED (REGISTERED NUMBER: 05002332)
BALANCE SHEET (CONTINUED)
AS AT
30 SEPTEMBER 2025
30 September 2025
- 2 -

For the financial period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 December 2025 and are signed on its behalf by:
Mr A Hoskin
Director
MODULAR GARDEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 3 -
1
Accounting policies
Company information

Modular Garden Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4th Floor, 399-401 Strand, London, England, WC2R 0LT.

1.1
Reporting period

The accounting period for the Company covers 1 April 2024 to 30 September 2025.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the provision of landscape design and installation services will be recogni s ed over time, using the percentage-of-completion method, if applicable, or when the work is substantially complete and the customer has accepted the service.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% reducing balance
Computers
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

MODULAR GARDEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
10
12
3
Tangible fixed assets
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
Cost
At 1 April 2024
3,515
53,159
20,000
76,674
Additions
2,070
204
-
0
2,274
Disposals
-
0
(1,617)
-
0
(1,617)
At 30 September 2025
5,585
51,746
20,000
77,331
Depreciation and impairment
At 1 April 2024
806
34,568
8,197
43,571
Depreciation charged in the period
929
6,531
4,137
11,597
Eliminated in respect of disposals
-
0
(1,080)
-
0
(1,080)
At 30 September 2025
1,735
40,019
12,334
54,088
Carrying amount
At 30 September 2025
3,850
11,727
7,666
23,243
At 31 March 2024
2,709
18,591
11,803
33,103
MODULAR GARDEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
5,010
269,259
Other debtors
85,400
54,876
90,410
324,135
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
55,000
60,000
Trade creditors
144,469
143,824
Taxation and social security
39,740
80,270
Other creditors
69,522
97,561
308,731
381,655
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
85,000

The bank loan is secured by way of fixed and floating over the company’s assets.

7
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Total commitments
7,680
7,220
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