REGISTERED NUMBER: 09380941 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Decorative Gardens Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

J W Harris

SECRETARY:

Mrs B A Harris

REGISTERED OFFICE:

29 Low Street

Haxey

Doncaster

South Yorkshire

DN9 2LA

REGISTERED NUMBER:

09380941 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

Office 1

Engine House

Marshalls Yard

Gainsborough

Lincolnshire

DN21 2NA

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Decorative Gardens Limited for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Decorative Gardens Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Decorative Gardens Limited and state those matters that we have agreed to state to the director of Decorative Gardens Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Decorative Gardens Limited and its director for our work or for this report.

It is your duty to ensure that Decorative Gardens Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Decorative Gardens Limited. You consider that Decorative Gardens Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Decorative Gardens Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Wright Vigar Limited

Chartered Accountants & Business Advisers

Office 1

Engine House

Marshalls Yard

Gainsborough

Lincolnshire

DN21 2NA

16 October 2026

FIXED ASSETS

Intangible assets

4

1,229

1,400

Tangible assets

5

10,797

25,436

12,026

26,836

CURRENT ASSETS

Stocks

111,781

111,872

Debtors

6

24,460

21,901

Cash at bank

30,304

8,409

166,545

142,182

CREDITORS

Amounts falling due within one year

7

102,573

79,833

NET CURRENT ASSETS

63,972

62,349

TOTAL ASSETS LESS CURRENT LIABILITIES

75,998

89,185

CREDITORS

Amounts falling due after more than one year

8

53,972

70,339

NET ASSETS

22,026

18,846

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

22,025

18,845

SHAREHOLDERS' FUNDS

22,026

18,846

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 16 October 2026 and were signed by:

J W Harris - Director

1.	STATUTORY INFORMATION

Decorative Gardens 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment costs.

Development costs are being amortised evenly over their estimated useful life of two and four years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Buildings

- 33% on cost

Plant and machinery

- 33% on cost

Fixtures and fittings

- 33% and 50% on cost

Motor vehicles

- 33% on cost

Computer equipment

- 50% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Financial instruments

Only basic financial instruments as defined in FRS102 are held. Financial assets and financial liabilities are recognised in the accounts only when the entity becomes party to the contractual provisions of the instrument and their measurement basis is as follows:

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.

Cash at bank is classified as a basic financial instrument at transaction price.

Financial liabilities - trade creditors, accruals and other creditors are basic financial instruments, and are measured at amortised cost. Where a financial liability constitutes a financing transaction it is initially and subsequently measured at the present value of future payment, discounted at a market rate of interest.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 February 2025

34,219

Additions

1,372

Disposals

(31,819

)

At 31 January 2026

3,772

AMORTISATION

At 1 February 2025

32,819

Charge for year

1,543

Eliminated on disposal

(31,819

)

At 31 January 2026

2,543

NET BOOK VALUE

At 31 January 2026

1,229

At 31 January 2025

1,400

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Buildings

machinery

fittings

£

£

£

COST

At 1 February 2025

and 31 January 2026

14,997

18,925

7,018

DEPRECIATION

At 1 February 2025

9,390

18,925

6,911

Charge for year

2,999

-

107

At 31 January 2026

12,389

18,925

7,018

NET BOOK VALUE

At 31 January 2026

2,608

-

-

At 31 January 2025

5,607

-

107

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

58,081

7,309

106,330

DEPRECIATION

At 1 February 2025

39,681

5,987

80,894

Charge for year

11,040

493

14,639

At 31 January 2026

50,721

6,480

95,533

NET BOOK VALUE

At 31 January 2026

7,360

829

10,797

At 31 January 2025

18,400

1,322

25,436

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

17,074

13,302

Other debtors

7,386

8,599

24,460

21,901

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

9,558

16,466

Hire purchase contracts

3,367

4,763

Trade creditors

85,582

42,861

Taxation and social security

636

2,393

Other creditors

3,430

13,350

102,573

79,833

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

-

3,367

Other creditors

53,972

66,972

53,972

70,339

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

3,367

8,130

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1

Ordinary

£1

1

1