WATSON’S GARDENING AND MAINTENANCE SERVICES LTD

WATSON’S GARDENING AND MAINTENANCE SERVICES LTD

Statement of Financial Position

As at 31 October 2025

	£	2025 £
Fixed assets		4,744
Current assets	16,028
Creditors: amount falling due within one year	(7,421)
Net current assets/(liabilities)		8,607
Total assets less current liabilities		13,351
Accruals and deferred income		(479)
Net assets/(liabilities)		12,872


Capital and reserves		12,872

Notes to the Accounts

Statutory Information

Watson’S Gardening And Maintenance Services Ltd is a private limited company, limited by shares, domiciled in Northern Ireland, registration number NI722908, registration address Flat, 22 Parade, Donaghadee, BT21 0HE, Northern Ireland.

The presentation currency is £ sterling.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).

Turnover

Turnover comprises the invoiced value of goods and services supplied by the Company, net of value-added tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

20% Reducing Balance

Tangible fixed assets

Cost or Valuation	Plant and Machinery	Total
	£	£
Additions	5,930	5,930
At 31 October 2025	5,930	5,930
Depreciation
Charge for period	1,186	1,186
At 31 October 2025	1,186	1,186
Net book values
Closing balance as at 31 October 2025	4,744	4,744

Tangible fixed assets

3.	Average number of employees Average number of employees during the period was 1.

Director's Responsibilities:

For the period ended 31 October 2025 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 accounts for the period in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements have been prepared in accordance with the micro-entity provisions.

Signed on behalf of the board of directors:

---------------------------------------------

Simon John Caldwell
Director

Date approved: 22 August 2026