For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Garden House Enterprises Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Garden House, Buckland Monachorum, Yelverton, Devon, PL20 7LQ.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company made a small profit in the year to 31 January 2026 but has net liabilities at the year-end as a result of losses made in previous years. Despite the net liabilities at that date, it continues to have net current assets as a result of a 'bounce back' loan that is being repaid over a number of years. The directors are therefore confident that with the improvement in trading performance relative to earlier years that the company will be able to pay its debts as they fall due for the foreseeable future.

The company's activities boost the charitable income of its parent by attracting more visitors and enhancing the visitor experience. The parent charity's trustees are mindful of the critical role that the company plays in enabling the charity to fulfil its charitable activities and will take this into account should the company require future support.

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT where applicable. Turnover consists of cafe, shop and plant sales plus event income. Turnover is adjusted for event income billed in advance as appropriate.

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks comprise of cafe food, drink and consumables and shop stock.

Deferred taxation would normally be recognised on timing differences that result in an obligation at the balance sheet date to pay more tax, or a right to pay less tax, at a future date. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in periods different from those in which they are included in the financial statements. However, deferred tax assets and liabilities are not recognised as the Company has a policy to eliminate taxable profits by making Gift Aid payments and therefore no asset or liability is likely to arise.

Gift Aid

Gift Aid donations are made to the parent undertaking, The Fortescue Garden Trust. The estimate of Gift Aid payable is the lesser of the Company’s taxable profits for the period and the balance of the Company’s reserves which is available for distribution. Donations to The Fortescue Garden Trust are paid within 9 months of the Company year end and are accounted for when paid.

The average monthly number of persons (including directors) employed by the company during the year was:

During the year the company entered into the following transactions with related parties:

Garden House Enterprises Limited generates income for its parent charity The Fortescue Garden Trust (FGT) by the running of a café, plant and shop sales and garden events. During the year, costs of £273,279 have been paid by the charity on behalf of the limited company and the limited company has made repayments of £280,672 to the charity. As at the balance sheet date, the amount owed by FGT was £7,053 (2025: balance due to FGT £340).

The company is wholly owned by The Fortescue Garden Trust, a Trust registered with the Charity Commission in England and Wales. The principal office of the Trust is located at The Garden House, Buckland Monachorum, Yelverton, Devon PL20 7LQ.