REGISTERED NUMBER: 10756468 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Town Garden Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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 ) .

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

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