AJ Chapman Garden Services Ltd

AJ Chapman Garden Services Ltd
Contents Page
For the year ended 30 April 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

AJ Chapman Garden Services Ltd
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	7,740	8,699
		7,740	8,699
Current assets
Debtors		8,832	6,059
Cash at bank and in hand		5,028	5,197
		13,860	11,256
Creditors: amount falling due within one year		(8,453)	(8,443)
Net current assets		5,407	2,813

Total assets less current liabilities		13,147	11,512
Net assets		13,147	11,512

Capital and reserves
Called up share capital		10	10
Profit and loss account		13,137	11,502
Shareholders' funds		13,147	11,512

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 03 November 2026 and were signed by:

-------------------------------
Andrew Chapman
Director

1

AJ Chapman Garden Services Ltd
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

AJ Chapman Garden Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 08441286, registration address C/O Jermyn & Co, Unit 3, Hill Farm Kirby Road, Kirby Bedon, Norwich, Norfolk, NR14 7DU. The trading address of the company is Eg Reeve House Burton Road, Norwich, Norfolk, NR6 6AT.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	15% Reducing Balance
Motor Vehicles	25% Reducing Balance

2.	Average number of employees Average number of employees during the period was 1 (2025 : 1).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 May 2025	10,000	10,000
Additions	-	-
Disposals	-	-
At 30 April 2026	10,000	10,000
Amortisation
At 01 May 2025	10,000	10,000
Charge for year	-	-
On disposals	-	-
At 30 April 2026	10,000	10,000
Net book values
At 30 April 2026	-	-
At 30 April 2025	-	-

4.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Total
	£	£	£
At 01 May 2025	12,297	27,020	39,317
Additions	788	-	788
Disposals	-	-	-
At 30 April 2026	13,085	27,020	40,105
Depreciation
At 01 May 2025	6,843	23,775	30,618
Charge for year	936	811	1,747
On disposals	-	-	-
At 30 April 2026	7,779	24,586	32,365
Net book values
Closing balance as at 30 April 2026	5,306	2,434	7,740
Opening balance as at 01 May 2025	5,454	3,245	8,699

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