REGISTERED NUMBER: 03934792 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

The Well-Tempered Garden Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr T Sunderland

SECRETARY:

Ms S Skelly

REGISTERED OFFICE:

Bank Chambers

61 High Street

Cranbrook

Kent

TN17 3EG

BUSINESS ADDRESS:

The Studio

28A Royal Crescent Mews

London

W11 4SY

REGISTERED NUMBER:

03934792 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Bank Chambers

61 High Street

Cranbrook

Kent

TN17 3EG

FIXED ASSETS

Tangible assets

4

30,381

40,904

CURRENT ASSETS

Debtors

5

53,656

81,893

Cash at bank

108,580

118,241

162,236

200,134

CREDITORS

Amounts falling due within one year

6

131,916

156,655

NET CURRENT ASSETS

30,320

43,479

TOTAL ASSETS LESS CURRENT LIABILITIES

60,701

84,383

CREDITORS

Amounts falling due after more than one year

7

1,271

30,428

NET ASSETS

59,430

53,955

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

59,428

53,953

SHAREHOLDERS' FUNDS

59,430

53,955

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 13 October 2026 and were signed by:

Mr T Sunderland - Director

1.	STATUTORY INFORMATION

The Well-Tempered Garden Ltd 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.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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 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 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

and 31 March 2026

749

79,698

2,779

83,226

DEPRECIATION

At 1 April 2025

619

40,062

1,641

42,322

Charge for year

26

9,909

588

10,523

At 31 March 2026

645

49,971

2,229

52,845

NET BOOK VALUE

At 31 March 2026

104

29,727

550

30,381

At 31 March 2025

130

39,636

1,138

40,904

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

20,454

51,515

Other debtors

33,202

30,378

53,656

81,893

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

14,544

32,849

Hire purchase contracts

14,614

13,444

Trade creditors

25,964

31,501

Taxation and social security

64,489

38,086

Other creditors

12,305

40,775

131,916

156,655

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

14,544

Hire purchase contracts

1,271

15,884

1,271

30,428

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

2

Ordinary

£1

2

2

9.	PENSION COMMITMENTS

The company operates an auto enrolment pension scheme for staff. Contributions by the company to this were £1,167 (2025: £1,623). At the year end employer contributions of £nil (2025: £nil) had not been paid across to the scheme.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the company made a further loan of £757 to the director of the company (2025:£20,187). The loan balance of £20,944 was still outstanding at 31 March 2026. Interest is charged at 3.75%.