Four Seasons Garden Design Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04090372

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		4,244		5,659

			4,244		5,659
CURRENT ASSETS
Stocks	6	200		200
Debtors	7	28,900		3,496
Cash at bank and in hand		20,275		22,866

		49,375		26,562
Creditors: Amounts Falling Due Within One Year	8	(41,612 )		(22,471 )

NET CURRENT ASSETS (LIABILITIES)			7,763		4,091

TOTAL ASSETS LESS CURRENT LIABILITIES			12,007		9,750

PROVISIONS FOR LIABILITIES
Deferred Taxation			(806 )		(1,132 )

NET ASSETS			11,201		8,618

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			11,199		8,616

SHAREHOLDERS' FUNDS			11,201		8,618

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Four Seasons Garden Design 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 P Blick

Director

25th September 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Four Seasons Garden Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04090372 . The registered office is 1 Miniva Drive, Walmley Sutton Coldfield, West Midlands, B76 2WT.

The presentation currency of the financial statements is in the Pound Sterling (£).

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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... 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% reducing balance
Motor Vehicles	25% reducing balance
Computer Equipment	25% reducing balance

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Four Seasons Garden Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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.

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 the 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	200,000

As at 31 March 2026	200,000

Amortisation
As at 1 April 2025	200,000

As at 31 March 2026	200,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

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Four Seasons Garden Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	31,629	7,661	6,988	46,278

As at 31 March 2026	31,629	7,661	6,988	46,278

Depreciation
As at 1 April 2025	30,276	4,499	5,844	40,619
Provided during the period	338	791	286	1,415

As at 31 March 2026	30,614	5,290	6,130	42,034

Net Book Value
As at 31 March 2026	1,015	2,371	858	4,244

As at 1 April 2025	1,353	3,162	1,144	5,659

6. Stocks

	2026	2025
	£	£
Stock	200	200

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	28,858	3,445
Prepayments and accrued income	42	41
Other debtors	-	10

	28,900	3,496

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Four Seasons Garden Design Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	878	1,077
Corporation tax	9,645	3,286
VAT	1,067	2,181
Other creditors	12,962	12,702
Accruals and deferred income	4,228	2,409
Directors' loan accounts	12,832	816

	41,612	22,471

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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