The London College of Garden Design Limited Company accounts

COMPANY REGISTRATION NUMBER: 05428335

The London College of Garden Design Limited

Unaudited Abridged Financial Statements

31 July 2025

The London College of Garden Design Limited

Abridged Financial Statements

Year ended 31 July 2025

Contents	Page

Director's report	1

Chartered certified accountants report to the director on the preparation of the unaudited statutory abridged financial statements	2

Abridged statement of income and retained earnings	3

Abridged statement of financial position	4

Notes to the abridged financial statements	6

The London College of Garden Design Limited

Director's Report

Year ended 31 July 2025

The director presents her report and the unaudited abridged financial statements of the company for the year ended 31 July 2025 .

Director

The director who served the company during the year was as follows:

Mrs N Baxter

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 11 November 2025 and signed on behalf of the board by:

Mrs N Baxter
Director

Registered office:

11 Mallard Way

Pride Park

Serby

DE24 8GX

The London College of Garden Design Limited

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Abridged Financial Statements of The London College of Garden Design Limited

Year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of The London College of Garden Design Limited for the year ended 31 July 2025, which comprise the abridged statement of income and retained earnings, abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the director of The London College of Garden Design Limited in accordance with the terms of our engagement letter dated 6 January 2022. Our work has been undertaken solely to prepare for your approval the abridged financial statements of The London College of Garden Design Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The London College of Garden Design Limited and its director for our work or for this report.

It is your duty to ensure that The London College of Garden Design Limited has kept adequate accounting records and to prepare statutory abridged financial statements that give a true and fair view of the assets, liabilities, financial position and loss of The London College of Garden Design Limited. You consider that The London College of Garden Design Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the abridged financial statements of The London College of Garden Design Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory abridged financial statements.

SEALY SHAW ACCOUNTANTS LTD Chartered Certified Accountants

11 Mallard Way Pride Park Derby DE24 8GX

17 November 2025

The London College of Garden Design Limited

Abridged Statement of Income and Retained Earnings

Year ended 31 July 2025

	2025	2024
Note	£	£
Gross profit	280,139	342,132

Administrative expenses	288,647	289,498
	---------	---------
Operating (loss)/profit	( 8,508)	52,634

Other interest receivable and similar income		7,799	4,379
		---------	---------
(Loss)/profit before taxation	5	( 709)	57,013

Tax on (loss)/profit	–	–
	----	--------
(Loss)/profit for the financial year and total comprehensive income	( 709)	57,013
	----	--------

Retained earnings/(losses) at the start of the year	54,955	( 2,058)
	--------	--------
Retained earnings at the end of the year	54,246	54,955
	--------	--------

All the activities of the company are from continuing operations.

The London College of Garden Design Limited

Abridged Statement of Financial Position

31 July 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	2,370	2,949

Current assets

Debtors	120,933	143,837
Cash at bank and in hand	583,013	418,993
	---------	---------
	703,946	562,830

Creditors: amounts falling due within one year	646,770	505,524
	---------	---------
Net current assets	57,176	57,306
	--------	--------
Total assets less current liabilities	59,546	60,255
	--------	--------
Net assets	59,546	60,255
	--------	--------

Capital and reserves

Called up share capital	200	200
Share premium account	4,900	4,900
Other reserves	200	200
Profit and loss account	54,246	54,955
	--------	--------
Shareholders funds	59,546	60,255
	--------	--------

These abridged financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 July 2025 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 abridged financial statements for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

The London College of Garden Design Limited

Abridged Statement of Financial Position (continued)

31 July 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 11 November 2025 , and are signed on behalf of the board by:

Mrs N Baxter
Director

Company registration number: 05428335

The London College of Garden Design Limited

Notes to the Abridged Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 11 Mallard Way, Pride Park, Serby, DE24 8GX.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Office equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Profit before taxation

Profit before taxation is stated after charging:

	2025	2024
	£	£
Depreciation of tangible assets	1,127	1,233
	-------	-------

6. Tangible assets

	£
Cost
At 1 August 2024	17,329
Additions	548
	--------
At 31 July 2025	17,877
	--------
Depreciation
At 1 August 2024	14,380
Charge for the year	1,127
	--------
At 31 July 2025	15,507
	--------
Carrying amount
At 31 July 2025	2,370
	--------
At 31 July 2024	2,949
	--------