Masters of Gardening and Landscaping Lim - Accounts to registrar (filleted)

REGISTERED NUMBER: 13395777 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

Masters of Gardening and Landscaping

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs N Masters

S J Masters

REGISTERED OFFICE:

First Floor

3 Elmdon Road

Marston Green

Birmingham

West Midlands

B37 7BS

REGISTERED NUMBER:

13395777 (England and Wales)

ACCOUNTANTS:

James, Stanley & Co. Limited

First Floor

3 Elmdon Road

Marston Green

Birmingham

West Midlands

B37 7BS

FIXED ASSETS

Property, plant and equipment

5

16,320

16,482

CURRENT ASSETS

Debtors

6

948

871

Cash at bank

3,879

4,292

4,827

5,163

CREDITORS

Amounts falling due within one
year

7

13,036

16,878

NET CURRENT LIABILITIES

(8,209

)

(11,715

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

8,111

4,767

PROVISIONS FOR LIABILITIES

3,035

3,051

NET ASSETS

5,076

1,716

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

4,976

1,616

SHAREHOLDERS' FUNDS

5,076

1,716

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 October 2026 and were signed on its behalf by:

S J Masters - Director

1.	STATUTORY INFORMATION

Masters of Gardening and Landscaping 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.	STATEMENT OF COMPLIANCE

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. There were no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

At the balance sheet date the company had net current liabilities of £8,209. Given the directors' continued financial support, they consider that the company will continue to operate within its facilities. On that basis, the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of this financial support.

Turnover

Revenue 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 machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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.

Loans from directors

As a small entity the company measures a basic financial liability that are loans from directors at transaction price.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 June 2025

12,934

16,594

500

30,028

Additions

2,856

-

425

3,281

At 31 May 2026

15,790

16,594

925

33,309

DEPRECIATION

At 1 June 2025

3,734

9,593

219

13,546

Charge for year

1,570

1,751

122

3,443

At 31 May 2026

5,304

11,344

341

16,989

NET BOOK VALUE

At 31 May 2026

10,486

5,250

584

16,320

At 31 May 2025

9,200

7,001

281

16,482

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Trade debtors

21

94

Other debtors

-

9

Prepayments and accrued income

927

768

948

871

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

Other loans

-

8,506

Tax

3,174

2,252

Social security and other taxes

6,520

3,480

Other creditors

722

84

Directors' current accounts

619

725

Accruals and deferred income

2,001

1,831

13,036

16,878

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

100

Ordinary

£1

100

9.	CAPITAL COMMITMENTS

31.5.26

31.5.25

£

Contracted but not provided for in the

financial statements

-

10.	RELATED PARTY DISCLOSURES

Loans from members of key management personnel are unsecured and interest free with no specific repayment terms.