REGISTERED NUMBER: 14127155 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

THE CONSCIOUS GARDENING COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr C Macfie

REGISTERED OFFICE:

304A London Road

Isleworth

TW7 5AJ

REGISTERED NUMBER:

14127155 (England and Wales)

ACCOUNTANTS:

mgr SD Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Tangible assets

4

13,199

22,560

CURRENT ASSETS

Debtors

5

33,555

52,144

Cash at bank

37,696

25,198

71,251

77,342

CREDITORS

Amounts falling due within one year

6

(58,822

)

(91,013

)

NET CURRENT ASSETS/(LIABILITIES)

12,429

(13,671

)

TOTAL ASSETS LESS CURRENT LIABILITIES

25,628

8,889

PROVISIONS FOR LIABILITIES

7

(3,299

)

(5,640

)

NET ASSETS

22,329

3,249

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

22,229

3,149

SHAREHOLDERS' FUNDS

22,329

3,249

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 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 1 October 2026 and were signed by:

Mr C Macfie - Director

1.	STATUTORY INFORMATION

The Conscious Gardening Company 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, 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.

Motor vehicles

-

25% straight line

Computer equipment and software

-

25% straight line

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 and cash and bank balances, 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.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from connected companies 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.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

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.

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 9 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

Motor

and

vehicles

software

Totals

£

£

£

COST

At 1 April 2025

36,029

6,417

42,446

Additions

-

1,667

1,667

At 31 March 2026

36,029

8,084

44,113

DEPRECIATION

At 1 April 2025

16,141

3,745

19,886

Charge for year

9,007

2,021

11,028

At 31 March 2026

25,148

5,766

30,914

NET BOOK VALUE

At 31 March 2026

10,881

2,318

13,199

At 31 March 2025

19,888

2,672

22,560

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

27,230

20,256

Other debtors

6,325

31,888

33,555

52,144

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

-

108

Amounts owed to related parties

-

55,882

Taxation and social security

50,703

9,718

Other creditors

8,119

25,305

58,822

91,013

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

3,299

5,640

Deferred

tax

£

Balance at 1 April 2025

5,640

Credit to Income Statement during year

(2,341

)

Balance at 31 March 2026

3,299

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

£1

100

100

9.	PENSION COMMITMENTS

The company makes payments to a defined contribution pension scheme on behalf of its employees. Amounts charged to the income statement were £5,288 (2025: £4,895) for the year. There were outstanding employer contributions of £224 (2025: £203) at the balance sheet date.

10.	RELATED PARTY DISCLOSURES

The Conscious Gardening Collective Limited

A company under common control.

During the year, the company made repayments towards the related party loan and The Conscious Gardening Collective Limited waived the remaining balance of £28,613. This amount is included within other operating income.

31.3.26

31.3.25

£

£

Amount due to related party at the balance sheet date

-

55,882