REGISTERED NUMBER: 08755834

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Precision Gardens Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L Palmer

N Palmer

SECRETARY:

REGISTERED OFFICE:

52 St Leonards Avenue

Lostock

Bolton

Greater Manchester

BL6 4JE

REGISTERED NUMBER:

08755834

ACCOUNTANTS:

Peter Wilson Chartered Accountants

Rockfield House

512 Darwen Road

Bromley Cross

Bolton

Lancashire

BL7 9DX

FIXED ASSETS

Tangible assets

4

98,550

88,303

CURRENT ASSETS

Debtors

5

95,224

63,958

Cash at bank and in hand

201

637

95,425

64,595

CREDITORS

Amounts falling due within one year

6

78,506

90,099

NET CURRENT ASSETS/(LIABILITIES)

16,919

(25,504

)

TOTAL ASSETS LESS CURRENT LIABILITIES

115,469

62,799

CREDITORS

Amounts falling due after more than one year

7

20,654

8,546

NET ASSETS

94,815

54,253

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

94,715

54,153

94,815

54,253

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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:

N Palmer - Director

1.	STATUTORY INFORMATION

Precision Gardens Limited is a private company, limited by shares , registered in Not specified/Other. 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 etc

-

25% on cost and 10% 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.

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.

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 1 November 2024

145,665

Additions

21,195

At 31 October 2025

166,860

DEPRECIATION

At 1 November 2024

57,362

Charge for year

10,948

At 31 October 2025

68,310

NET BOOK VALUE

At 31 October 2025

98,550

At 31 October 2024

88,303

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

65,873

34,607

Other debtors

29,351

29,351

95,224

63,958

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

13,428

38,385

Trade creditors

9,042

3,555

Taxation and social security

18,603

10,213

Other creditors

37,433

37,946

78,506

90,099

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

20,654

8,546