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REGISTERED NUMBER: 10756468 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Town Garden Ltd

Town Garden Ltd (Registered number: 10756468)

Contents of the Financial Statements

for the Year Ended 31 May 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Town Garden Ltd

Company Information

for the Year Ended 31 May 2026

| DIRECTORS: | Ms M Barker

| W A King

| A D King

| REGISTERED OFFICE: | Second Floor

| 2 Walsworth Road

| Hitchin

| Hertfordshire

| SG4 9SP

| REGISTERED NUMBER: | 10756468 (England and Wales)

| ACCOUNTANTS: | D and E Accountancy Ltd

| Tax Advisors and Accountants

| 2nd Floor, 2 Walsworth Road

| Hitchin

| Hertfordshire

| SG4 9SP

Town Garden Ltd (Registered number: 10756468)

Balance Sheet

31 May 2026

| 31.5.26 | 31.5.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 12,407 |  |

CURRENT ASSETS

Stocks | - |  | 2,000 |  |

Debtors | 5 | - |  | 4,213 |  |

Cash at bank | 33,267 |  | 33,111 |  |

33,267 |  | 39,324 |  |

CREDITORS

Amounts falling due within one year | 6 | 30,034 |  | 22,679 |  |

NET CURRENT ASSETS | 3,233 |  | 16,645 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,233 |  | 29,052 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (14,301 | ) |

PROVISIONS FOR LIABILITIES | 8 | - |  | (2,358 | ) |

NET ASSETS | 3,233 |  | 12,393 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 200 |  | 200 |  |

Retained earnings | 10 | 3,033 |  | 12,193 |  |

SHAREHOLDERS' FUNDS | 3,233 |  | 12,393 |  |

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 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.

Town Garden Ltd (Registered number: 10756468)

Balance Sheet - continued

31 May 2026

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 23 July 2026 and were signed on its behalf by:

Ms M Barker - Director

Town Garden Ltd (Registered number: 10756468)

Notes to the Financial Statements

for the Year Ended 31 May 2026

1. | STATUTORY INFORMATION

| Town Garden 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.

| Fixtures and fittings | - | 33% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| 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 1 (2025 - 2 ) .

Town Garden Ltd (Registered number: 10756468)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2026

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 June 2025 | 1,896 |  | 23,376 |  | 1,624 |  | 26,896 |  |

| Disposals | (1,896 | ) | (23,376 | ) | (1,624 | ) | (26,896 | ) |

| At 31 May 2026 | - |  | - |  | - |  | - |  |

| DEPRECIATION

| At 1 June 2025 | 1,451 |  | 12,144 |  | 894 |  | 14,489 |  |

| Charge for year | 111 |  | 2,808 |  | 241 |  | 3,160 |  |

| Eliminated on disposal | (1,562 | ) | (14,952 | ) | (1,135 | ) | (17,649 | ) |

| At 31 May 2026 | - |  | - |  | - |  | - |  |

| NET BOOK VALUE

| At 31 May 2026 | - |  | - |  | - |  | - |  |

| At 31 May 2025 | 445 |  | 11,232 |  | 730 |  | 12,407 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.26 |  | 31.5.25

£ | £ |

| Trade debtors | - |  | 251 |  |

| Other debtors | - |  | 3,962 |  |

- |  | 4,213 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.5.26 |  | 31.5.25

£ | £ |

| Taxation and social security | 4,468 |  | 6,278 |  |

| Other creditors | 25,566 |  | 16,401 |  |

30,034 |  | 22,679 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.5.26 |  | 31.5.25

£ | £ |

| Bank loans | - |  | 14,301 |  |

Town Garden Ltd (Registered number: 10756468)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2026

8. | PROVISIONS FOR LIABILITIES

| 31.5.26 |  | 31.5.25

£ | £ |

| Deferred tax | - |  | 2,358 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2025 | 2,358 |  |

| Credit to Income Statement during year | (2,358 | ) |

| Balance at 31 May 2026 | - |  |

9. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 31.5.26 |  | 31.5.25

| value: | £ | £ |

| 100 | Ordinary shares | £1 | 100 |  | 100 |  |

| 100 | A Ordinary shares | £1 | 100 |  | 100 |  |

200 |  | 200 |  |

10. | RESERVES

| Retained

| earnings

£ |

| At 1 June 2025 | 12,193 |  |

| Profit for the year | 13,290 |  |

| Dividends | (22,450 | ) |

| At 31 May 2026 | 3,033 |  |