REGISTERED NUMBER: 04603582 (England and Wales)

Unaudited Financial Statements for the Year Ended 29 November 2025

for

Gardentime Designs Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D R Skinner

Mrs N D Skinner

SECRETARY:

REGISTERED OFFICE:

34 Wyburn Avenue

Barnet

Hertfordshire

EN5 5TG

REGISTERED NUMBER:

04603582 (England and Wales)

FIXED ASSETS

Tangible assets

4

190,763

168,744

CURRENT ASSETS

Debtors

5

26,326

7,557

Cash at bank

168,302

190,920

194,628

198,477

CREDITORS

Amounts falling due within one year

6

25,063

18,351

NET CURRENT ASSETS

169,565

180,126

TOTAL ASSETS LESS CURRENT LIABILITIES

360,328

348,870

CREDITORS

Amounts falling due after more than one year

7

18,439

18,439

NET ASSETS

341,889

330,431

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

341,789

330,331

SHAREHOLDERS' FUNDS

341,889

330,431

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 November 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 20 August 2026 and were signed on its behalf by:

D R Skinner - Director

1.	STATUTORY INFORMATION

Gardentime Designs 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.

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 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 30 November 2024

411,673

Additions

66,682

At 29 November 2025

478,355

DEPRECIATION

At 30 November 2024

242,929

Charge for year

44,663

At 29 November 2025

287,592

NET BOOK VALUE

At 29 November 2025

190,763

At 29 November 2024

168,744

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.11.25

29.11.24

£

£

Trade debtors

26,326

7,557

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.11.25

29.11.24

£

£

Trade creditors

(1

)

-

Taxation and social security

16,452

8,725

Other creditors

8,612

9,626

25,063

18,351

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

29.11.25

29.11.24

£

£

Other creditors

18,439

18,439