REGISTERED NUMBER: 04839814 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Ian Berry Garden Care Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

I Berry

SECRETARY:

Mrs V Berry

REGISTERED OFFICE:

110 Towns Reach

Parr Street

Howley

Warrngton

Cheshire

WA1 2JN

REGISTERED NUMBER:

04839814 (England and Wales)

ACCOUNTANTS:

Anthony Gray & Co

Smithy Cottage

28 Church Lane

Culcheth

Warrington

Cheshire

WA3 5DJ

FIXED ASSETS

Tangible assets

4

11,063

9,300

CURRENT ASSETS

Debtors

5

1,150

970

Cash at bank

90,921

55,802

92,071

56,772

CREDITORS

Amounts falling due within one year

6

17,014

6,933

NET CURRENT ASSETS

75,057

49,839

TOTAL ASSETS LESS CURRENT LIABILITIES

86,120

59,139

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

86,119

59,138

SHAREHOLDERS' FUNDS

86,120

59,139

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 7 July 2026 and were signed by:

I Berry - Director

1.	STATUTORY INFORMATION

Ian Berry Garden Care Services Ltd 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.

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.

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 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 June 2025

6,683

21,385

28,068

Additions

1,397

12,099

13,496

Disposals

-

(21,385

)

(21,385

)

At 31 May 2026

8,080

12,099

20,179

DEPRECIATION

At 1 June 2025

5,462

13,306

18,768

Charge for year

654

5,044

5,698

Eliminated on disposal

-

(15,350

)

(15,350

)

At 31 May 2026

6,116

3,000

9,116

NET BOOK VALUE

At 31 May 2026

1,964

9,099

11,063

At 31 May 2025

1,221

8,079

9,300

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

1,150

970

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Taxation and social security

6,356

5,104

Other creditors

10,658

1,829

17,014

6,933