REGISTERED NUMBER: 06180053 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

GARDEN CONTROL SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A E Rogers

SECRETARY:

Mrs J C Rogers

REGISTERED OFFICE:

Upperton Farm

Tillington

Petworth

West Sussex

GU28 0RD

REGISTERED NUMBER:

06180053 (England and Wales)

FIXED ASSETS

Tangible assets

4

17,178

25,255

CURRENT ASSETS

Stocks

82,429

110,924

Debtors

5

3,197

1,502

Cash at bank

1,042

2,589

86,668

115,015

CREDITORS

Amounts falling due within one year

6

36,651

48,592

NET CURRENT ASSETS

50,017

66,423

TOTAL ASSETS LESS CURRENT LIABILITIES

67,195

91,678

PROVISIONS FOR LIABILITIES

1,648

2,873

NET ASSETS

65,547

88,805

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

65,447

88,705

SHAREHOLDERS' FUNDS

65,547

88,805

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 24 October 2025 and were signed by:

A E Rogers - Director

1.	STATUTORY INFORMATION

Garden Control Services 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.

Turnover

Turnover represents invoiced sales of goods and services net of Value Added Tax and trade discounts. Turnover is recognised at the date that the service is provided. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

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

-

25% on reducing balance

Fixtures & fittings

-

25% on reducing balance and 2% on cost

Motor vehicles

-

25% on reducing balance

Office equipment

-

25% on reducing balance

Stocks

Stocks of wine are valued at the lower of cost and net realisable value after making due allowance for losses in the various stages of the wine making process.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Fixtures

property

machinery

& fittings

£

£

£

COST

At 1 April 2024

14,757

117,234

25,951

Additions

-

-

696

Disposals

-

(19,000

)

(5,646

)

At 31 March 2025

14,757

98,234

21,001

DEPRECIATION

At 1 April 2024

7,134

105,741

21,084

Charge for year

1,478

2,763

598

Eliminated on disposal

-

(18,549

)

(2,480

)

At 31 March 2025

8,612

89,955

19,202

NET BOOK VALUE

At 31 March 2025

6,145

8,279

1,799

At 31 March 2024

7,623

11,493

4,867

Motor

Office

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

12,000

3,588

173,530

Additions

-

-

696

Disposals

-

-

(24,646

)

At 31 March 2025

12,000

3,588

149,580

DEPRECIATION

At 1 April 2024

11,099

3,217

148,275

Charge for year

225

92

5,156

Eliminated on disposal

-

-

(21,029

)

At 31 March 2025

11,324

3,309

132,402

NET BOOK VALUE

At 31 March 2025

676

279

17,178

At 31 March 2024

901

371

25,255

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,197

1,502

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

1,593

Other creditors

36,651

46,999

36,651

48,592

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to A E Rogers, Director, subsisted during the years ended 31 March 2025 and 31 March 2024:

A E Rogers

2025

2024

£

£

Balance introduced by A E Rogers b/f

(33,293

)

(31,966

)

Amounts advanced

8,845

8,459

Capital introduced by A E Rogers

(3,000

)

(9,756

)

Balance owed to A E Rogers at year end

(27,448

)

(33,293

)

The Capital provided as a loan by the director is interest-free and repayable upon request.

This represents a related party transaction, as the director is considered a key management personnel under the provision of Section 33 of FRS 102.

8.	RELATED PARTY DISCLOSURES

In the prior year, the company entered into a related-party transaction through a private loan of £9,839 from family members. The loan was used to purchase a 2018 Kubota G23 mower, which will be employed in the company's operations. During the year, £3,000 has been repaid, leaving a balance of £6,839 reported under other .

This transaction was entered into under conditions favorable to the company due to its interest-free nature, repayable on demand,and is disclosed in accordance with Section 33 of FRS 102, which requires the reporting of transactions with related parties to ensure transparency.