REGISTERED NUMBER: 10620783 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Kent Gardening Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr J R Sharp

REGISTERED OFFICE:

Bank Chambers

61 High Street

Cranbrook

Kent

TN17 2JT

BUSINESS ADDRESS:

1 Milkhouse Cottages

Sissinghurst

Cranbrook

Kent

TN17 2JT

REGISTERED NUMBER:

10620783 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Bank Chambers

61 High Street

Cranbrook

Kent

TN17 3EG

FIXED ASSETS

Tangible assets

4

41,339

52,668

CURRENT ASSETS

Debtors

5

7,810

4,220

Cash at bank

45,009

47,894

52,819

52,114

CREDITORS

Amounts falling due within one year

6

27,255

24,420

NET CURRENT ASSETS

25,564

27,694

TOTAL ASSETS LESS CURRENT LIABILITIES

66,903

80,362

CREDITORS

Amounts falling due after more than one year

7

(34,278

)

(39,272

)

PROVISIONS FOR LIABILITIES

(6,268

)

(8,158

)

NET ASSETS

26,357

32,932

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

26,257

32,832

SHAREHOLDERS' FUNDS

26,357

32,932

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 8 October 2026 and were signed by:

Mr J R Sharp - Director

1.	STATUTORY INFORMATION

Kent Gardening 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.

Plant and equipment

-

15% on reducing balance

Fixtures and fittings

-

33% on cost and 25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

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 3 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

equipment

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2025

41,226

1,006

82,111

124,343

Additions

233

-

-

233

At 31 March 2026

41,459

1,006

82,111

124,576

DEPRECIATION

At 1 April 2025

23,579

422

47,674

71,675

Charge for year

2,646

306

8,610

11,562

At 31 March 2026

26,225

728

56,284

83,237

NET BOOK VALUE

At 31 March 2026

15,234

278

25,827

41,339

At 31 March 2025

17,647

584

34,437

52,668

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

1,090

1,028

Amounts recoverable on contract

3,992

483

Other debtors

2,728

2,709

7,810

4,220

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

4,994

4,563

Trade creditors

399

158

Taxation and social security

12,466

10,379

Other creditors

9,396

9,320

27,255

24,420

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

5,352

10,346

Other creditors

28,926

28,926

34,278

39,272

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100