REGISTERED NUMBER: 13676927 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

GARDEN HOUSE SOFTWARE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B E E Smith

Mr K L Shovell

REGISTERED OFFICE:

Garden House

Cornwall Gardens

London

SW7 4BQ

REGISTERED NUMBER:

13676927 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Intangible assets

4

2,683,193

1,837,296

CURRENT ASSETS

Debtors

5

82,534

31,385

Cash at bank

346,184

348

428,718

31,733

CREDITORS

Amounts falling due within one year

6

71,475

30,074

NET CURRENT ASSETS

357,243

1,659

TOTAL ASSETS LESS CURRENT LIABILITIES

3,040,436

1,838,955

CREDITORS

Amounts falling due after more than one year

7

2,775,099

1,521,520

NET ASSETS

265,337

317,435

CAPITAL AND RESERVES

Called up share capital

8

345,000

345,000

Share premium

105,000

105,000

Retained earnings

(184,663

)

(132,565

)

SHAREHOLDERS' FUNDS

265,337

317,435

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 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 24th June 2026 and were signed on its behalf by:

Mr B E E Smith - Director

1.	STATUTORY INFORMATION

Garden House Software 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st November 2024

1,837,296

Additions

845,897

At 31st October 2025

2,683,193

NET BOOK VALUE

At 31st October 2025

2,683,193

At 31st October 2024

1,837,296

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

58,813

-

Other debtors

23,721

31,385

82,534

31,385

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

69,605

28,250

Other creditors

1,870

1,824

71,475

30,074

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

2,775,099

1,521,520

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,150

Ordinary

300

345,000

345,000

9.	RELATED PARTY DISCLOSURES

The Company paid for services with other companies controlled by directors in the current and prior year. No transactions were entered into that were not under normal market conditions during the year or the prior year.