REGISTERED NUMBER: 14539452 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

Prime Garden Services Ltd

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

Directors:

C M Barnes

W Giffen

Registered office:

22 Malborough Park

Kingsbridge

United Kingdom

Devon

TQ7 3SR

Registered number:

14539452 (England and Wales)

Accountants:

Websters

129 North Hill

Plymouth

Devon

PL4 8JY

Fixed assets

Tangible assets

4

27,914

25,168

Current assets

Debtors

5

7,485

4,529

Cash at bank

26,510

17,217

33,995

21,746

Creditors

Amounts falling due within one year

6

35,748

21,501

Net current (liabilities)/assets

(1,753

)

245

Total assets less current liabilities

26,161

25,413

Creditors

Amounts falling due after more than one year

7

7,572

10,053

Net assets

18,589

15,360

Capital and reserves

Called up share capital

8

2

2

Retained earnings

18,587

15,358

Shareholders' funds

18,589

15,360

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 May 2026 and were signed on its behalf by:

W Giffen - Director

C M Barnes - Director

1.	STATUTORY INFORMATION

Prime Garden 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 receivable. Turnover includes revenue earned from the goods and from the rendering of services. Turnover is recognised by the reference to the stage of completion of the contract.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor Vehicle

- 25%

Plant and Machinery

- 25%

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 January 2025

8,073

29,217

37,290

Additions

2,390

12,800

15,190

Disposals

-

(12,801

)

(12,801

)

At 31 December 2025

10,463

29,216

39,679

Depreciation

At 1 January 2025

2,678

9,444

12,122

Charge for year

1,789

4,904

6,693

Eliminated on disposal

-

(7,050

)

(7,050

)

At 31 December 2025

4,467

7,298

11,765

Net book value

At 31 December 2025

5,996

21,918

27,914

At 31 December 2024

5,395

19,773

25,168

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

7,098

4,367

Other debtors

387

162

7,485

4,529

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,661

-

Hire purchase contracts

2,481

2,099

Taxation and social security

22,309

10,530

Other creditors

7,297

8,872

35,748

21,501

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

7,572

10,053

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

9.	RELATED PARTY DISCLOSURES

At the balance sheet date the company owed the following to the directors and shareholders. This amount is interest free, unsecured and carries no fixed term of repayment.

C Barnes

£ 409

W Giffen

£ 5,844