Company Registration No. 05749579 (England and Wales)
COUNTRY GARDENS AND WOODLANDS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
COUNTRY GARDENS AND WOODLANDS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
COUNTRY GARDENS AND WOODLANDS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
1,600
Tangible assets
4
16,639
20,908
Current assets
Debtors
5
28,015
101,613
Cash at bank and in hand
39,514
18,602
67,529
120,215
Creditors: amounts falling due within one year
6
(22,801)
(52,572)
Net current assets
44,728
67,643
Total assets less current liabilities
61,367
90,151
Creditors: amounts falling due after more than one year
7
(26,000)
(32,667)
Provisions for liabilities
(2,938)
(3,712)
Net assets
32,429
53,772
Capital and reserves
Called up share capital
8
2
2
Profit and loss reserves
32,427
53,770
Total equity
32,429
53,772

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

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

COUNTRY GARDENS AND WOODLANDS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2026
31 March 2026
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 18 May 2026
Mr J L Evans
Director
Company Registration No. 05749579
COUNTRY GARDENS AND WOODLANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Country Gardens and Woodlands Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Yard, Pool Farm, Middleton, Oswestry, Shropshire, SY11 4LT.

1.1
Accounting convention

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 £.

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

1.2
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 sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life.

The director has considered the requirements of FRS102 and is of the opinion that it is appropriate to continue to amortise the goodwill over a twenty year period.

1.4
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.

COUNTRY GARDENS AND WOODLANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -

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:

Improvements to property
2% on cost
Plant and machinery
25% reducing balance
Fixtures, fittings & equipment
20% reducing balance
Computer equipment
15% 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.

1.5
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.7
Retirement benefits

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

1.8
Leases

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 year was:

2026
2025
Number
Number
Total
3
4
COUNTRY GARDENS AND WOODLANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025 and 31 March 2026
32,000
Amortisation and impairment
At 1 April 2025
30,400
Amortisation charged for the year
1,600
At 31 March 2026
32,000
Carrying amount
At 31 March 2026
-
0
At 31 March 2025
1,600
4
Tangible fixed assets
Improvements to property
Plant and machinery
Fixtures, fittings & equipment
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 April 2025
480
163,322
768
9,672
82,407
256,649
Additions
-
0
810
125
-
0
-
0
935
At 31 March 2026
480
164,132
893
9,672
82,407
257,584
Depreciation and impairment
At 1 April 2025
128
155,596
748
7,960
71,309
235,741
Depreciation charged in the year
10
2,134
29
257
2,774
5,204
At 31 March 2026
138
157,730
777
8,217
74,083
240,945
Carrying amount
At 31 March 2026
342
6,402
116
1,455
8,324
16,639
At 31 March 2025
352
7,726
20
1,712
11,098
20,908
COUNTRY GARDENS AND WOODLANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
21,421
99,463
Corporation tax recoverable
3,737
-
0
Other debtors
250
250
Prepayments and accrued income
2,607
1,900
28,015
101,613
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
6,667
10,000
Trade creditors
7,393
7,553
Corporation tax
-
0
6,456
Other taxation and social security
3,686
15,312
Other creditors
3,560
2,136
Accruals and deferred income
1,495
11,115
22,801
52,572
7
Creditors: amounts falling due after more than one year
2026
2025
Notes
£
£
Bank loans and overdrafts
-
0
6,667
Other borrowings
26,000
26,000
26,000
32,667
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
2
2
2
2
9
Directors' transactions

Dividends totalling £500 (2025 - £500) were paid in the year in respect of shares held by the company's directors.

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