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REGISTERED NUMBER: SC118349 (Scotland)




















Tyninghame Gardens Limited

Unaudited Financial Statements

for the Year Ended 31 March 2022






Tyninghame Gardens Limited (Registered number: SC118349)






Contents of the Financial Statements
for the Year Ended 31 March 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Tyninghame Gardens Limited

Company Information
for the Year Ended 31 March 2022







DIRECTORS: A McGregor
B Ayre
D Snodgrass
J McNeill
W Crawford
J M Riley





REGISTERED OFFICE: The Lighthouse
Heugh Road
North Berwick
EH39 5PX





REGISTERED NUMBER: SC118349 (Scotland)





ACCOUNTANTS: Whitelaw Wells
The Lighthouse
Heugh Road
North Berwick
EH39 5PX

Tyninghame Gardens Limited (Registered number: SC118349)

Balance Sheet
31 March 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,802 12,515

CURRENT ASSETS
Debtors 5 3,480 5,202
Cash at bank and in hand 25,676 34,245
29,156 39,447
CREDITORS
Amounts falling due within one year 6 15,883 11,940
NET CURRENT ASSETS 13,273 27,507
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,075

40,022

RESERVES
Income and expenditure account 25,075 40,022
25,075 40,022

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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 surplus or deficit 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.

Tyninghame Gardens Limited (Registered number: SC118349)

Balance Sheet - continued
31 March 2022


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 25 June 2022 and were signed on its behalf by:





B Ayre - Director


Tyninghame Gardens Limited (Registered number: SC118349)

Notes to the Financial Statements
for the Year Ended 31 March 2022

1. STATUTORY INFORMATION

Tyninghame Gardens Limited is a private company, limited by guarantee , registered in Scotland. 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 and revenue recognition
Turnover represents the fair value of membership subscriptions and private gardening services provided.

Revenue is recgonised when the service has been provide and all obligations to the customers under the agreement have been fulfilled.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - 10% on cost
Plant and machinery etc - 25% on reducing balance and 20% on cost

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value.

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.


Tyninghame Gardens Limited (Registered number: SC118349)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

2. ACCOUNTING POLICIES - continued
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.

Going concern
The financial statements have been prepared on the going concern principle, which assumes that the company will continue to trade for the foreseeable future. The directors' going concern assessment includes the expected impact of COVID-19 to the company for a period of at least 12 months from the date of signing of these financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2021 - 2 ) .

Tyninghame Gardens Limited (Registered number: SC118349)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2022

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2021 4,436 55,473 59,909
Additions - 4,229 4,229
Disposals - (4,248 ) (4,248 )
At 31 March 2022 4,436 55,454 59,890
DEPRECIATION
At 1 April 2021 4,435 42,959 47,394
Charge for year - 4,189 4,189
Eliminated on disposal - (3,495 ) (3,495 )
At 31 March 2022 4,435 43,653 48,088
NET BOOK VALUE
At 31 March 2022 1 11,801 11,802
At 31 March 2021 1 12,514 12,515

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 208 112
Other debtors 3,272 5,090
3,480 5,202

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade creditors 12 2,890
Taxation and social security 609 1,554
Other creditors 15,262 7,496
15,883 11,940

7. LIMITED BY GUARANTEE

The company is limited by guarantee and therefore has no share capital. The liability of the directors' upon winding up the company is limited to £1 each.