REGISTERED NUMBER: 07159213 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Rowan Tree Garden Design Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

J North

S C North

Registered office:

19 Westbourne Park

Scarborough

YO12 4AS

Registered number:

07159213 (England and Wales)

Accountants:

Ashby Berry Coulsons Ltd

2 Belgrave Crescent

Scarborough

North Yorkshire

YO11 1UB

Fixed assets

Tangible assets

4

84,374

91,953

Current assets

Debtors

5

5,270

1,100

Cash at bank

66,104

44,039

71,374

45,139

Creditors

Amounts falling due within one year

6

29,280

27,418

Net current assets

42,094

17,721

Total assets less current liabilities

126,468

109,674

Creditors

Amounts falling due after more than one year

7

(14,337

)

(23,548

)

Provisions for liabilities

(4,319

)

(5,759

)

Net assets

107,812

80,367

Capital and reserves

Called up share capital

9

10

10

Retained earnings

10

107,802

80,357

Shareholders' funds

107,812

80,367

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

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 4 June 2026 and were signed on its behalf by:

J North - Director

S C North - Director

1.	Statutory information

Rowan Tree Garden Design 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

12.5% on cost

Plant and machinery etc

-

25% on reducing balance

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.

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.

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.

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.

3.	Employees and directors

The average number of employees during the year was 3 (2025 - 3 ) .

4.	Tangible fixed assets

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

Cost

At 1 March 2025

and 28 February 2026

61,642

16,000

9,426

55,680

142,748

Depreciation

At 1 March 2025

-

9,832

8,869

32,094

50,795

Charge for year

-

1,542

140

5,897

7,579

At 28 February 2026

-

11,374

9,009

37,991

58,374

Net book value

At 28 February 2026

61,642

4,626

417

17,689

84,374

At 28 February 2025

61,642

6,168

557

23,586

91,953

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

1,836

500

VAT

2,834

-

Prepayments

600

600

5,270

1,100

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

6,042

6,754

Hire purchase contracts

1,944

3,333

Trade creditors

1

1

Tax

14,217

5,469

Social security and other taxes

1,286

1,172

VAT

-

8,882

Directors' current accounts

3,940

47

Accrued expenses

1,850

1,760

29,280

27,418

7.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans - 1-2 years

3,650

5,114

Bank loans - 2-5 years

10,687

16,490

Hire purchase contracts

-

1,944

14,337

23,548

8.	Secured debts

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

20,379

28,358

There is a fixed and floating charge over all assets of the company.

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

10

Ordinary shares

£1

10

10

10.

Reserves

Retained

earnings

£

At 1 March 2025

80,357

Profit for the year

47,445

Dividends

(20,000

)

At 28 February 2026

107,802