Allscapes Gardens Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06572003

Allscapes Gardens Limited

Filleted Unaudited Financial Statements

31 March 2026

Allscapes Gardens Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		51,563	60,526

Current assets

Debtors	6	3,539	19,215
Cash at bank and in hand		52,377	69,037
		--------	--------
		55,916	88,252

Creditors: amounts falling due within one year	7	66,190		77,238
		--------		--------
Net current (liabilities)/assets			( 10,274)	11,014
			--------	--------
Total assets less current liabilities			41,289	71,540

Creditors: amounts falling due after more than one year	8		26,061	33,562

Provisions

Taxation including deferred tax	9,797	11,500
	--------	--------
Net assets	5,431	26,478
	--------	--------

Capital and reserves

Called up share capital	110	110
Profit and loss account	5,321	26,368
	-------	--------
Shareholders funds	5,431	26,478
	-------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Allscapes Gardens Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 31 July 2026 , and are signed on behalf of the board by:

Mr M McLoughlin
Director

Company registration number: 06572003

Allscapes Gardens Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 Minton Place, Victoria Road, Bicester, Oxon, OX26 6QB.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	25% reducing balance
Fixtures & Fittings	-	25% reducing balance
Motor Vehicles	-	25% reducing balance
Office Equipment	-	25% reducing balance

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 April 2025	49,245	–	91,516	3,101	143,862
Additions	–	8,000	–	–	8,000
	--------	-------	--------	-------	---------
At 31 March 2026	49,245	8,000	91,516	3,101	151,862
	--------	-------	--------	-------	---------
Depreciation
At 1 April 2025	39,059	–	42,018	2,259	83,336
Charge for the year	2,546	1,833	12,374	210	16,963
	--------	-------	--------	-------	---------
At 31 March 2026	41,605	1,833	54,392	2,469	100,299
	--------	-------	--------	-------	---------
Carrying amount
At 31 March 2026	7,640	6,167	37,124	632	51,563
	--------	-------	--------	-------	---------
At 31 March 2025	10,186	–	49,498	842	60,526
	--------	-------	--------	-------	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	3,539	19,215
	-------	--------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	17,269	19,659
Corporation tax	9,198	12,333
Social security and other taxes	16,992	25,632
Other creditors	22,731	19,614
	--------	--------
	66,190	77,238
	--------	--------

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	26,061	33,562
	--------	--------