Edginswell Gardens Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08364174

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,999		14,921

			13,999		14,921
CURRENT ASSETS
Stocks		1,007,234		900,195
Debtors	5	13,291		4,137
Cash at bank and in hand		170		282

		1,020,695		904,614
Creditors: Amounts Falling Due Within One Year	6	(404,515 )		(288,435 )

NET CURRENT ASSETS (LIABILITIES)			616,180		616,179

TOTAL ASSETS LESS CURRENT LIABILITIES			630,179		631,100

Creditors: Amounts Falling Due After More Than One Year	7		(700,000 )		(700,000 )

NET LIABILITIES			(69,821 )		(68,900 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(69,921 )		(69,000 )

SHAREHOLDERS' FUNDS			(69,821)		(68,900)

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Edginswell Gardens Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Julian Sanders

Director

29 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Edginswell Gardens Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08364174 . The registered office is 13 Hyde Road, Paignton, Devon, TQ4 5BW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	25% straight line

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Edginswell Gardens Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

3. Average Number of Employees

Average number of employees, including directors, during the year was 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 March 2025	11,042	22,273	-	33,315
Additions	1,027	-	2,038	3,065

As at 28 February 2026	12,069	22,273	2,038	36,380

Depreciation
As at 1 March 2025	6,161	12,233	-	18,394
Provided during the period	1,252	2,510	225	3,987

As at 28 February 2026	7,413	14,743	225	22,381

Net Book Value
As at 28 February 2026	4,656	7,530	1,813	13,999

As at 1 March 2025	4,881	10,040	-	14,921

5. Debtors

	2026	2025
	£	£
Due within one year
VAT	13,291	4,137

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	319
Other taxes and social security	1,487	-
Director's loan account	403,028	288,116

	404,515	288,435

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	700,000	700,000

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Edginswell Gardens Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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