REGISTERED NUMBER: 09554261 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

OWEN THOMAS GARDEN LANDSCAPES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr O Thomas

Mrs S Thomas

REGISTERED OFFICE:

10 Beech Court

Wokingham Road

Hurst

Berkshire

RG10 0RQ

REGISTERED NUMBER:

09554261 (England and Wales)

ACCOUNTANTS:

Vernon Gosling Friday Limited

10 Beech Court

Wokingham Road

Hurst

Reading

Berkshire

RG10 0RQ

FIXED ASSETS

Tangible assets

4

49,191

35,572

CURRENT ASSETS

Debtors

5

16,609

5,026

Cash at bank and in hand

34,199

16,484

50,808

21,510

CREDITORS

Amounts falling due within one year

6

77,487

51,116

NET CURRENT LIABILITIES

(26,679

)

(29,606

)

TOTAL ASSETS LESS CURRENT LIABILITIES

22,512

5,966

CREDITORS

Amounts falling due after more than one year

7

22,436

-

NET ASSETS

76

5,966

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

66

5,956

SHAREHOLDERS' FUNDS

76

5,966

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 October 2026 and were signed on its behalf by:

Mr O Thomas - Director

1.	STATUTORY INFORMATION

Owen Thomas Garden 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.

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 represents net invoiced sales of goods and services, excluding value added tax. Revenue is recognised when the goods and services have been supplied and the company has a right to the income.

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 etc

-

33% on cost, 25% on reducing balance and 20% on cost

Hire purchase and leasing commitments

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

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 8 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

97,313

Additions

37,549

Disposals

(16,374

)

At 30 April 2026

118,488

DEPRECIATION

At 1 May 2025

61,741

Charge for year

14,442

Eliminated on disposal

(6,886

)

At 30 April 2026

69,297

NET BOOK VALUE

At 30 April 2026

49,191

At 30 April 2025

35,572

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

16,609

321

Other debtors

-

4,705

16,609

5,026

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

6,119

11,095

Trade creditors

18,496

8,557

Taxation and social security

44,892

26,516

Other creditors

7,980

4,948

77,487

51,116

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

22,436

-