Village Garden Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06163967

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		23,042		30,325
Investments	6		65,000		65,000

			88,042		95,325
CURRENT ASSETS
Debtors	7	20,662		20,551
Cash at bank and in hand		20,745		27,630

		41,407		48,181
Creditors: Amounts Falling Due Within One Year	8	(20,680 )		(35,928 )

NET CURRENT ASSETS (LIABILITIES)			20,727		12,253

TOTAL ASSETS LESS CURRENT LIABILITIES			108,769		107,578

Creditors: Amounts Falling Due After More Than One Year	9		(6,668 )		(16,667 )

NET ASSETS			102,101		90,911

CAPITAL AND RESERVES
Called up share capital	10		3		3
Profit and Loss Account			102,098		90,908

SHAREHOLDERS' FUNDS			102,101		90,911

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Village Garden Services Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mark Peter Russell

Director

27/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Village Garden Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06163967 . The registered office is 6b Parkway, Porters Wood, St. Albans, AL3 6PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% on reducing balance
Computer Equipment	33% on cost

2.5. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.6. 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.

2.7. Pensions

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. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 5)

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Village Garden Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	10,000

As at 31 March 2026	10,000

Amortisation
As at 1 April 2025	10,000

As at 31 March 2026	10,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	107,281	2,980	110,261
Additions	-	599	599

As at 31 March 2026	107,281	3,579	110,860

Depreciation
As at 1 April 2025	77,994	1,942	79,936
Provided during the period	7,325	557	7,882

As at 31 March 2026	85,319	2,499	87,818

Net Book Value
As at 31 March 2026	21,962	1,080	23,042

As at 1 April 2025	29,287	1,038	30,325

6. Investments

	Listed
	£
Cost or Valuation
As at 1 April 2025	65,000

As at 31 March 2026	65,000

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	65,000

As at 1 April 2025	65,000

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Village Garden Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	16,291	11,584
Other debtors	4,371	8,967

	20,662	20,551

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	2,125	948
Other creditors	877	15,210
Taxation and social security	17,678	19,770

	20,680	35,928

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	6,668	16,667

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	3	3

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