Garden of Eden (Yorkshire) Limited

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

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

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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.

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)

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

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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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