REGISTERED NUMBER: 06783067 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

GARDENER ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S D Gardener

Dr S E Gardener

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

06783067 (England and Wales)

ACCOUNTANTS:

mgr SD Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Investments

4

1,043,186

933,456

CURRENT ASSETS

Debtors

5

2,247

65,127

Cash at bank

68,309

159,198

70,556

224,325

CREDITORS

Amounts falling due within one year

6

(10,913

)

(12,365

)

NET CURRENT ASSETS

59,643

211,960

TOTAL ASSETS LESS CURRENT LIABILITIES

1,102,829

1,145,416

PROVISIONS FOR LIABILITIES

7

(52,563

)

(25,215

)

NET ASSETS

1,050,266

1,120,201

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

1,050,166

1,120,101

SHAREHOLDERS' FUNDS

1,050,266

1,120,201

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 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 18 May 2026 and were signed on its behalf by:

Mr S D Gardener - Director

1.	STATUTORY INFORMATION

Gardener Associates 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.

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 as modified by the revaluation of certain assets.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Listed investments

Listed investments in shares are shown at market value at the year end.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1 April 2025

933,456

Additions

78,064

Disposals

(77,725

)

Revaluations

109,391

At 31 March 2026

1,043,186

NET BOOK VALUE

At 31 March 2026

1,043,186

At 31 March 2025

933,456

Cost or valuation at 31 March 2026 is represented by:

Listed

investments

£

Valuation in 2020

(57,271

)

Valuation in 2021

186,094

Valuation in 2022

20,898

Valuation in 2023

(76,955

)

Valuation in 2024

128,532

Valuation in 2025

(100,437

)

Valuation in 2026

109,391

Cost

832,934

1,043,186

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

2,247

65,127

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

-

9,365

Other creditors

10,913

3,000

10,913

12,365

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

52,563

25,215

Deferred

tax

£

Balance at 1 April 2025

25,215

Provided during year

27,348

Balance at 31 March 2026

52,563

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

NIL

Ordinary

£1

-

100

50

Ordinary A

£1

50

-

50

Ordinary B

£1

50

-

100

100