Registration number: 12361017

Picture Perfect Gardens Ltd

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

Picture Perfect Gardens Ltd

Company Information

Directors

Mrs G S Youhill Mr P C Youhill

Registered office

16 Folly View Faringdon SN7 7DH

Accountants

Deans Accountants And Business Advisors Ltd 27 North Bridge Street Hawick Scottish Borders TD9 9BD

DEANS

Chartered Accountants

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Picture Perfect Gardens Ltd for the Year Ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Picture Perfect Gardens Ltd for the year ended 31 January 2026 as set out on pages 3 to 7 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 of Scotland (ICAS), we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/ethics/icas-code-of-ethics.

This report is made solely to the Board of Directors of Picture Perfect Gardens Ltd, as a body, in accordance with the terms of our engagement letter dated 13 May 2024. Our work has been undertaken solely to prepare for your approval the accounts of Picture Perfect Gardens Ltd and state those matters that we have agreed to state to the Board of Directors of Picture Perfect Gardens Ltd, as a body, in this report in accordance with ICAS guidance (www.icas.com/accountsprep/guidance). To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Picture Perfect Gardens Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Picture Perfect Gardens Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Picture Perfect Gardens Ltd. You consider that Picture Perfect Gardens Ltd 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 accounts of Picture Perfect Gardens Ltd. 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 accounts.

......................................

Deans Accountants And Business Advisors Ltd
27 North Bridge Street
Hawick
Scottish Borders
TD9 9BD

28 August 2026

Picture Perfect Gardens Ltd

(Registration number: 12361017)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Current assets
Debtors	5	12,576	16,162
Cash at bank and in hand		311	8,052
		12,887	24,214
Creditors: Amounts falling due within one year	6	(124)	(11,980)
Net assets		12,763	12,234
Capital and reserves
Called up share capital	7	100	100
Retained earnings		12,663	12,134
Shareholders' funds		12,763	12,234

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 28 August 2026 and signed on its behalf by:
 

......................................... Mrs G S Youhill Director

......................................... Mr P C Youhill Director

Picture Perfect Gardens Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
16 Folly View
Faringdon
SN7 7DH

These financial statements were authorised for issue by the Board on 28 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The accounts are presented in £GBP and are rounded to the nearest £1.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor Vehicles	25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Picture Perfect Gardens Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Picture Perfect Gardens Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	10,255	10,255
At 31 January 2026	10,255	10,255
Depreciation
At 1 February 2025	10,255	10,255
At 31 January 2026	10,255	10,255
Carrying amount
At 31 January 2026	-	-

5

Debtors

Current	2026 £	2025 £
Trade debtors	1,062	1,062
Other debtors	11,514	15,100
	12,576	16,162

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	124	11,980

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary Class A of £1 each	100	100	100	100

Picture Perfect Gardens Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

8	Related party transactions

Transactions with directors

2026	At 1 February 2025 £	Advances to director £	Repayments by director £	At 31 January 2026 £
Mr P C Youhill
During the year the directors borrowed money from the company. There are no repayment terms and interest is charged at 2.25% and 3.75%.	7,550	4,288	(7,550)	4,288
Mrs G S Youhill
During the year the directors borrowed money from the company. There are no repayment terms and interest is charged at 2.25% and 3.75%.	7,550	4,287	(7,550)	4,287

2025	At 1 January 2024 £	Advances to director £	Repayments by director £	At 31 January 2025 £
Mr P C Youhill
During the year the directors borrowed money from the company. There are no repayment terms and interest is charged at 2.25% and 3.75%.	3,254	20,550	(16,254)	7,550
Mrs G S Youhill
During the year the directors borrowed money from the company. There are no repayment terms and interest is charged at 2.25% and 3.75%.	3,254	20,550	(16,254)	7,550