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Registered number: 05142204
Garden of Eden (Yorkshire) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
DEB Chartered Accountants
Garden of Eden (Yorkshire) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Garden of Eden (Yorkshire) Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05142204

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,078 |  | 1,122
|  |  | 1,078 |  | 1,122
CURRENT ASSETS
Stocks |  | 108,864 |  | 103,506 |
Cash at bank and in hand |  | 5,548 |  | 2,599 |
|  | 114,412 |  | 106,105 |
Creditors: Amounts Falling Due Within One Year | 5 | (100,383 ) |  | (50,042 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 14,029 |  | 56,063
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 15,107 |  | 57,185
PROVISIONS FOR LIABILITIES
Deferred Taxation | 6 |  | (505 ) |  | (505 )
NET ASSETS |  |  | 14,602 |  | 56,680
CAPITAL AND RESERVES
Called up share capital | 8 |  | 4 |  | 4
Capital redemption reserve |  |  | 2 |  | 2
Profit and Loss Account |  |  | 14,596 |  | 56,674
SHAREHOLDERS' FUNDS |  |  | 14,602 |  | 56,680

Page 1
Page 2
Garden of Eden (Yorkshire) Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 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

Mr Julian Waumsley Director
21/07/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Garden of Eden (Yorkshire) Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Garden of Eden (Yorkshire) Limited Registered number 05142204 is a limited by shares company incorporated in England & Wales. The Registered Office is DEB House, 19 Middlewoods Way, Carlton, Barnsley, South Yorkshire, S71 3HR.
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. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:

Fixtures & Fittings | 25% reducing balance

2.4. 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.
2.5. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 4)
2 4
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 January 2025 | 23,894
Additions | 315
As at 31 December 2025 | 24,209
Depreciation
As at 1 January 2025 | 22,772
Provided during the period | 359
As at 31 December 2025 | 23,131
Net Book Value
As at 31 December 2025 | 1,078
As at 1 January 2025 | 1,122

Page 3
Page 4
Garden of Eden (Yorkshire) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 26,051 |  | 16,133
PAYE creditor | 211 |  | 211
VAT creditor | 1,049 |  | 3,007
Wages creditor | 5,172 |  | 2,186
Pension creditor | 90 |  | 90
Accruals and deferred income | 2,587 |  | 2,865
Director's loan account | 65,223 |  | 25,550
| 100,383 |  | 50,042

6. Deferred Taxation
The provision for deferred tax is made up as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 505 |  | 505

7. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 January 2025 | 505 | 505
Balance at 31 December 2025 | 505 | 505

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

9. Other Commitments
The following operating lease payments are committed to be paid within one year:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 7,500 |  | 7,500
| 7,500 |  | 7,500

10. Related Party Transactions
The company is controlled by Mr J Walmsley, director & shareholder of the company.
The balance on the director's loan account at 31st December 2025 was £65,223 (2024 of £25,550) due from the company.
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