| La Gardenia Investments Limited |
| Accountants' Report |
|
| Accountants' report to the directors of |
| La Gardenia Investments Limited |
|
| You consider that the company is exempt from an audit for the year ended 31 December 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. |
| In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. |
| We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. |
|
| McGrath and Company, |
| Chartered Certified Accountants, |
| First Floor, 1 Park Court, |
| Pyrford Road, |
| West Byfleet, |
| Surrey, |
| KT14 6SD. |
|
| 10 July 2026 |
|
| La Gardenia Investments Limited |
| Registered number: |
02719447 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
1 |
|
|
1 |
|
| Current assets |
| Cash at bank and in hand |
|
|
1,241 |
|
|
1,193 |
|
| Creditors: amounts falling due within one year |
4 |
|
(416) |
|
|
(416) |
|
| Net current assets |
|
|
|
825 |
|
|
777 |
|
| Net assets |
|
|
|
826 |
|
|
778 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
20 |
|
|
20 |
| Share premium |
|
|
|
2,999 |
|
|
2,999 |
| Profit and loss account |
|
|
|
(2,193) |
|
|
(2,241) |
|
| Shareholders' funds |
|
|
|
826 |
|
|
778 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| 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 accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Mrs. C. Hardesty |
| Director |
| Approved by the board on 10 July 2026 |
|
| La Gardenia Investments Limited |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. |
|
|
Turnover |
|
Turnover represents the annual service charge made to members. |
|
|
Tangible fixed assets |
|
All fixed assets are initially recorded at cost. |
|
|
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. |
|
|
Foreign currency translation |
|
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
|
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
- |
|
- |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Land and buildings |
| £ |
|
Cost |
|
At 1 January 2025 |
1 |
|
At 31 December 2025 |
1 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 31 December 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
1 |
|
At 31 December 2024 |
1 |
|
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Other creditors |
416 |
|
416 |
|
|
|
|
|
|
|
|
|
|
|
| 5 |
Share Capital |
Nominal |
|
2025 |
|
2025 |
|
2024 |
| value |
Number |
£ |
£ |
|
Allotted, called up and fully paid: Ordinary shares |
£1 each |
|
20 |
|
20 |
|
20 |
|
|
|
|
|
|
|
|
|
|
|
| 6 |
Share Premium |
2025 |
| £ |
|
|
At 1 January 2024 |
2,999 |
|
|
At 31 December 2024 |
2,999 |
|
|
| 7 |
Controlling party |
|
|
The company is controlled by the directors. |
|
|
|
| 8 |
Other information |
|
|
La Gardenia Investments Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
Farrs Cottage, |
|
High Street, |
|
Ripley, |
|
Surrey, |
|
GU23 6AY. |