Leigh Park Garden Machinery Ltd. - Accounts to registrar (filleted)

REGISTERED NUMBER: 03682869 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

LEIGH PARK GARDEN MACHINERY LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D A Tucker

REGISTERED OFFICE:

Dunkirk Business Park

Southwick

Trowbridge

Wiltshire

BA14 9NJ

REGISTERED NUMBER:

03682869 (England and Wales)

ACCOUNTANTS:

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

FIXED ASSETS

Intangible assets

4

1,000

Tangible assets

5

158,100

158,782

159,100

159,782

CURRENT ASSETS

Stocks

161,966

196,407

Debtors

6

36,764

30,613

Cash at bank and in hand

5,960

1,000

204,690

228,020

CREDITORS

Amounts falling due within one year

7

136,282

230,144

NET CURRENT ASSETS/(LIABILITIES)

68,408

(2,124

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

227,508

157,658

CREDITORS

Amounts falling due after more than one
year

8

90,000

9,082

NET ASSETS

137,508

148,576

CAPITAL AND RESERVES

Called up share capital

10

200

Share premium

11

28,122

Retained earnings

11

109,186

120,254

SHAREHOLDERS' FUNDS

137,508

148,576

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 26 October 2026 and were signed by:

D A Tucker - Director

1.	STATUTORY INFORMATION

Leigh Park Garden Machinery 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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 losses.

Tangible fixed assets

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

Freehold property

-

not provided

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

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 7 (2025 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2025

and 31 January 2026

1,000

NET BOOK VALUE

At 31 January 2026

1,000

At 31 January 2025

1,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

COST

At 1 February 2025

141,102

67,978

46,015

255,095

Additions

-

4,500

At 31 January 2026

141,102

67,978

50,515

259,595

DEPRECIATION

At 1 February 2025

-

64,353

31,960

96,313

Charge for year

-

544

4,638

5,182

At 31 January 2026

-

64,897

36,598

101,495

NET BOOK VALUE

At 31 January 2026

141,102

3,081

13,917

158,100

At 31 January 2025

141,102

3,625

14,055

158,782

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

35,540

22,766

Other debtors

1,224

7,847

36,764

30,613

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts (see note 9)

7,908

78,698

Hire purchase contracts

226

4,440

Trade creditors

78,478

100,230

Corporation Tax

-

2,916

Social security and other taxes

7,000

6,877

VAT

16,674

11,117

Other creditors

920

1,041

Directors' current accounts

22,576

22,575

Accruals and deferred income

2,500

2,250

136,282

230,144

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

Bank loans (see note 9)

90,000

9,082

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

90,000

-

Repayable by instalments

Bank loans more 5 yr by instal

-

9,082

9.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

Amounts falling due within one year or on demand:

Bank overdrafts

-

63,988

Bank loans

7,908

14,710

7,908

78,698

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

90,000

-

Repayable by instalments

Bank loans more 5 yr by instal

-

9,082

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

200

ordinary

1

200

11.

RESERVES

Retained

Share

earnings

premium

Totals

£

At 1 February 2025

120,254

28,122

148,376

Deficit for the year

(11,068

)

-

(11,068

)

At 31 January 2026

109,186

28,122

137,308