REGISTERED NUMBER: 13786785 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

TPA GARDENING SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C P Allen

Mrs A Allen

REGISTERED OFFICE:

Suite 21, 10 Churchill Square

Kings Hill

West Malling

Kent

ME19 4YU

REGISTERED NUMBER:

13786785 (England and Wales)

ACCOUNTANTS:

The Accountancy Practice Ltd

10 Churchill Square

Kings Hill

West Malling

Kent

ME19 5YU

FIXED ASSETS

Tangible assets

4

138,224

102,604

CURRENT ASSETS

Debtors

5

134,822

96,479

Cash at bank and in hand

132,055

136,014

266,877

232,493

CREDITORS

Amounts falling due within one year

6

95,437

118,573

NET CURRENT ASSETS

171,440

113,920

TOTAL ASSETS LESS CURRENT LIABILITIES

309,664

216,524

CAPITAL AND RESERVES

Called up share capital

5

5

Retained earnings

309,659

216,519

309,664

216,524

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 14 July 2026 and were signed on its behalf by:

C P Allen - Director

1.	STATUTORY INFORMATION

TPA Gardening 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

-

25% on reducing balance

Motor vehicles

-

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 January 2025

49,935

94,745

144,680

Additions

23,250

58,445

81,695

At 31 December 2025

73,185

153,190

226,375

DEPRECIATION

At 1 January 2025

17,546

24,530

42,076

Charge for year

13,910

32,165

46,075

At 31 December 2025

31,456

56,695

88,151

NET BOOK VALUE

At 31 December 2025

41,729

96,495

138,224

At 31 December 2024

32,389

70,215

102,604

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

134,822

96,479

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

1,318

2,509

Taxation and social security

47,615

61,403

Other creditors

46,504

54,661

95,437

118,573