LLOYD-DAVIES GARDEN SERVICES LIMITED

LLOYD-DAVIES GARDEN SERVICES LIMITED
Contents Page
For the year ended 30 June 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

LLOYD-DAVIES GARDEN SERVICES LIMITED Accountants' Report For the year ended 30 June 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 June 2026 . 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 Statement of Comprehensive Income, 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. Positive Payroll Limited 30 June 2026 .................................................... Positive Payroll Limited Suite 10 Old Marsh Farm Barns Welsh Road Deeside Flintshire 10 September 2026 1

LLOYD-DAVIES GARDEN SERVICES LIMITED
Accountants' Report
For the year ended 30 June 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2026 . 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 Statement of Comprehensive Income, 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.
Positive Payroll Limited
30 June 2026

....................................................

Positive Payroll Limited
Suite 10 Old Marsh Farm Barns
Welsh Road
Deeside
Flintshire
10 September 2026

1

LLOYD-DAVIES GARDEN SERVICES LIMITED
Statement of Financial Position
As at 30 June 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	4,400	5,500
Tangible fixed assets	4	10,301	7,640
		14,701	13,140
Current assets
Debtors		(5,897)	0
Cash at bank and in hand		4,495	3,479
		(1,402)	3,479
Creditors: amount falling due within one year		(3,668)	(5,322)
Net current assets		(5,070)	(1,843)

Total assets less current liabilities		9,631	11,297
Provisions for liabilities		(1,957)	308
Net assets		7,674	11,605

Capital and reserves
Called up share capital	5	1	1
Profit and loss account		7,673	11,604
Shareholders' funds		7,674	11,605

For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 10 September 2026 and were signed by:

-------------------------------
Chris Lloyd-Davies
Director

2

LLOYD-DAVIES GARDEN SERVICES LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 June 2026

General Information

LLOYD-DAVIES GARDEN SERVICES LIMITED is a private company, limited by shares, registered in , registration number 12700290, registration address 40 WEPRE PARK, CONNAH'S QUAY DEESIDE, CH5 4HN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of [10] years.

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	33% Reducing Balance
Motor Vehicles	20% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2025 : 3).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 July 2025	11,000	11,000
Additions	-	-
Disposals	-	-
At 30 June 2026	11,000	11,000
Amortisation
At 01 July 2025	5,500	5,500
Charge for year	1,100	1,100
On disposals	-	-
At 30 June 2026	6,600	6,600
Net book values
At 30 June 2026	4,400	4,400
At 30 June 2025	5,500	5,500

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 July 2025	15,638	696	16,334
Additions	7,699	-	7,699
Disposals	-	-	-
At 30 June 2026	23,337	696	24,033
Depreciation
At 01 July 2025	8,186	508	8,694
Charge for year	5,000	38	5,038
On disposals	-	-	-
At 30 June 2026	13,186	546	13,732
Net book values
Closing balance as at 30 June 2026	10,151	150	10,301
Opening balance as at 01 July 2025	7,452	188	7,640

5.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
1 Class A share of £1.00 each	1		1
	1		1

3

Registered Number: 12700290

Abridged Accounts

for the year ended 30 June 2026
for
LLOYD-DAVIES GARDEN SERVICES LIMITED