REGISTERED NUMBER: 06766723 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Gavin Baker Landscapes Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

G J Baker

REGISTERED OFFICE:

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

REGISTERED NUMBER:

06766723 (England and Wales)

ACCOUNTANTS:

Butt Miller

Chartered Accountants

1 Minster Court

Tuscam Way

Camberley

Surrey

GU15 3YY

FIXED ASSETS

Tangible assets

4

4,158

12,329

CURRENT ASSETS

Debtors

5

-

7

Cash at bank

15,330

42,771

15,330

42,778

CREDITORS

Amounts falling due within one year

6

(20,221

)

(38,493

)

NET CURRENT (LIABILITIES)/ASSETS

(4,891

)

4,285

TOTAL ASSETS LESS CURRENT LIABILITIES

(733

)

16,614

CREDITORS

Amounts falling due after more than one year

7

(717

)

(4,788

)

PROVISIONS FOR LIABILITIES

(791

)

(2,343

)

NET (LIABILITIES)/ASSETS

(2,241

)

9,483

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(2,341

)

9,383

(2,241

)

9,483

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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:

G J Baker - Director

1.	STATUTORY INFORMATION

Gavin Baker Landscapes 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 cost

Computer equipment

-

25% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase

Assets obtained under hire purchase contracts are capitalised in the Statement of Financial Position. Those held under hire purchase contracts are depreciated over their estimated useful lives.

The interest element of these obligations is charged to the Income Statement over the relevant period. The capital element of the future payments is treated as a liability.

Going concern

After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Dividends - illegal dividend

The dividends declared were based on interim accounts which showed that there were sufficient profits available for distribution at the time the dividends were paid. The director acknowledges that no further distributions can be made until there are sufficient profits available for that purpose.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

32,962

5,812

38,774

DEPRECIATION

At 1 January 2025

25,285

1,160

26,445

Charge for year

7,059

1,112

8,171

At 31 December 2025

32,344

2,272

34,616

NET BOOK VALUE

At 31 December 2025

618

3,540

4,158

At 31 December 2024

7,677

4,652

12,329

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

7

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

4,071

3,705

Trade creditors

881

1,824

Tax

5,635

9,172

VAT

4,384

11,069

Other creditors

2,211

7,353

Director's current account

879

3,270

Accruals

2,160

2,100

20,221

38,493

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

717

4,788

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

4,788

8,493

The hire purchase contracts are secured on the assets held under these contracts.

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

G J Baker

Balance outstanding at start of year

(3,270

)

(3,550

)

Amounts advanced

38,141

34,875

Amounts repaid

(35,750

)

(34,595

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(879

)

(3,270

)

The above loan is unsecured, repayable on demand and where applicable interest has been charged at HMRC's official rate.