REGISTERED NUMBER: 05910618 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Dutch Garden Supplies Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R A Brindley

SECRETARY:

R A Brindley

REGISTERED OFFICE:

Unit 1 Block 3

Shenstone Trading Estate

Bromsgrove Road

Halesowen

West Midlands

B63 3XB

REGISTERED NUMBER:

05910618 (England and Wales)

ACCOUNTANTS:

Pride Accountants

Polymer Court

Hope Street

Dudley

West Midlands

DY2 8RS

FIXED ASSETS

Tangible assets

4

96,580

106,397

CURRENT ASSETS

Stocks

858,410

571,634

Debtors

5

1,460,857

1,298,240

Cash at bank and in hand

147,434

555,163

2,466,701

2,425,037

CREDITORS

Amounts falling due within one year

6

380,405

433,997

NET CURRENT ASSETS

2,086,296

1,991,040

TOTAL ASSETS LESS CURRENT LIABILITIES

2,182,876

2,097,437

CREDITORS

Amounts falling due after more than one year

7

(4,221

)

(16,886

)

PROVISIONS FOR LIABILITIES

9

(24,145

)

(26,599

)

NET ASSETS

2,154,510

2,053,952

CAPITAL AND RESERVES

Called up share capital

10

101

101

Retained earnings

2,154,409

2,053,851

SHAREHOLDERS' FUNDS

2,154,510

2,053,952

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 27 August 2026 and were signed by:

R A Brindley - Director

1.	STATUTORY INFORMATION

Dutch Garden Supplies Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

143,414

124,892

6,457

274,763

Additions

15,252

-

8,283

23,535

At 31 August 2025

158,666

124,892

14,740

298,298

DEPRECIATION

At 1 September 2024

96,884

67,230

4,252

168,366

Charge for year

15,442

14,414

3,496

33,352

At 31 August 2025

112,326

81,644

7,748

201,718

NET BOOK VALUE

At 31 August 2025

46,340

43,248

6,992

96,580

At 31 August 2024

46,530

57,662

2,205

106,397

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

1,064,524

923,111

Other debtors

396,333

375,129

1,460,857

1,298,240

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts (see note 8)

12,665

12,665

Trade creditors

68,132

107,719

Taxation and social security

196,931

173,117

Other creditors

102,677

140,496

380,405

433,997

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Hire purchase contracts (see note 8)

4,221

16,886

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.8.25

31.8.24

£

£

Gross obligations repayable:

Within one year

14,200

14,200

Between one and five years

4,733

18,933

18,933

33,133

Finance charges repayable:

Within one year

1,535

1,535

Between one and five years

512

2,047

2,047

3,582

Net obligations repayable:

Within one year

12,665

12,665

Between one and five years

4,221

16,886

16,886

29,551

Non-cancellable

operating leases

31.8.25

31.8.24

£

£

Within one year

59,151

59,151

Between one and five years

162,667

221,818

221,818

280,969

9.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

24,145

26,599

Deferred

tax

£

Balance at 1 September 2024

26,599

Provided during year

(2,454

)

Balance at 31 August 2025

24,145

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

£1

100

100

1

Ordinary 'A' non-voting shares

£1

1

1

101

101

11.	ULTIMATE CONTROLLING PARTY

The company is under the control of its director Mr R A Brindley.