All Gardens Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04880478 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

ALL GARDENS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G E L Chalton

Mr B T Eriksson

SECRETARY:

Mr G E L Chalton

REGISTERED OFFICE:

Unit 4 Grovelands

Boundary Way

Hemel Hempstead

Hertfordshire

HP2 7TE

REGISTERED NUMBER:

04880478 (England and Wales)

ACCOUNTANTS:

Kings Chartered Accountants

4 Grovelands

Boundary Way

Hemel Hempstead

Hertfordshire

HP2 7TE

FIXED ASSETS

Tangible assets

4

14,455

19,012

CURRENT ASSETS

Stocks

5

35,000

21,474

Debtors

6

24,479

41,867

59,479

63,341

CREDITORS

Amounts falling due within one year

7

70,059

65,402

NET CURRENT LIABILITIES

(10,580

)

(2,061

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,875

16,951

CREDITORS

Amounts falling due after more than one
year

8

(823

)

(13,386

)

PROVISIONS FOR LIABILITIES

9

(2,746

)

(3,501

)

NET ASSETS

306

64

CAPITAL AND RESERVES

Called up share capital

10

2

Retained earnings

304

62

SHAREHOLDERS' FUNDS

306

64

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 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 14 October 2026 and were signed on its behalf by:

Mr G E L Chalton - Director

1.	STATUTORY INFORMATION

All 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.

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, net of discounts and value added taxes derived from ordinary activities. Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the service.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

COST

At 1 February 2025

85,077

6,440

3,000

94,517

Additions

146

-

146

At 31 January 2026

85,223

6,440

3,000

94,663

DEPRECIATION

At 1 February 2025

67,037

5,478

2,990

75,505

Charge for year

4,445

255

3

4,703

At 31 January 2026

71,482

5,733

2,993

80,208

NET BOOK VALUE

At 31 January 2026

13,741

707

7

14,455

At 31 January 2025

18,040

962

10

19,012

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 February 2025

and 31 January 2026

18,570

DEPRECIATION

At 1 February 2025

11,062

Charge for year

1,877

At 31 January 2026

12,939

NET BOOK VALUE

At 31 January 2026

5,631

At 31 January 2025

7,508

5.

STOCKS

31.1.26

31.1.25

£

Work-in-progress

35,000

21,474

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade debtors

17,242

20,051

Directors' current accounts

-

14,434

Prepayments and accrued income

7,237

7,382

24,479

41,867

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Bank loans and overdrafts

40,485

25,965

Hire purchase contracts

2,115

2,800

Trade creditors

9,483

7,300

Taxation

5,953

19,627

Social security and other taxes

321

429

Value added tax

2,569

5,867

Other creditors

3,443

1,444

Directors' current accounts

3,920

-

Accruals and deferred income

1,770

1,970

70,059

65,402

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.1.26

31.1.25

£

Bank loans - 1-2 years

823

10,486

Bank loans - 2-5 years

-

785

Hire purchase contracts

-

2,115

823

13,386

9.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

Deferred tax

Accelerated capital allowances

2,746

3,501

Deferred

tax

£

Balance at 1 February 2025

3,501

Provided during year

(755

)

Balance at 31 January 2026

2,746

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

2

Ordinary

£1

2

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

Mr G E L Chalton

Balance outstanding at start of year

7,217

-

Amounts advanced

-

7,217

Amounts repaid

(7,217

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

7,217

Mr B T Eriksson

Balance outstanding at start of year

7,217

-

Amounts advanced

-

7,217

Amounts repaid

(7,217

)

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

7,217