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REGISTERED NUMBER: 11862872 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

FOR

GARDENING 4 GOOD LIMITED
COMPANY LIMITED BY GUARANTEE

GARDENING 4 GOOD LIMITED (REGISTERED NUMBER: 11862872)
COMPANY LIMITED BY GUARANTEE






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


GARDENING 4 GOOD LIMITED
COMPANY LIMITED BY GUARANTEE

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2022







DIRECTOR: Mr Benjamin David Holt





SECRETARY: Mr Benjamin David Holt





REGISTERED OFFICE: 3 Jesse Terrace
Reading
Berkshire
RG1 7RS





REGISTERED NUMBER: 11862872 (England and Wales)





ACCOUNTANTS: Malcolm J. Greer FCCA, ATT
Chartered Certified Accountant
3 Jesse Terrace
Reading
Berkshire
RG1 7RS

GARDENING 4 GOOD LIMITED (REGISTERED NUMBER: 11862872)
COMPANY LIMITED BY GUARANTEE

BALANCE SHEET
31 MARCH 2022

31.3.22 31.3.21
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 13,709

CURRENT ASSETS
Debtors 5 2,229 4,840
Prepayments and accrued income - 486
Cash at bank 34,459 27,769
36,688 33,095
CREDITORS
Amounts falling due within one year 6 22,051 31,789
NET CURRENT ASSETS 14,637 1,306
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,637

15,015

PROVISIONS FOR LIABILITIES 7 - 2,510
NET ASSETS 14,637 12,505

RESERVES
Income and expenditure account 14,637 12,505
14,637 12,505

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 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 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.

GARDENING 4 GOOD LIMITED (REGISTERED NUMBER: 11862872)
COMPANY LIMITED BY GUARANTEE

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 May 2022 and were signed by:





Mr Benjamin David Holt - Director


GARDENING 4 GOOD LIMITED (REGISTERED NUMBER: 11862872)
COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022

1. STATUTORY INFORMATION

Gardening 4 Good Limited is a private company, limited by guarantee , 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 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.
Plant and machinery - 25% on cost
Motor vehicles - 25% on cost

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.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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.


GARDENING 4 GOOD LIMITED (REGISTERED NUMBER: 11862872)
COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2022

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2021 10,579 16,000 26,579
Disposals (10,579 ) (16,000 ) (26,579 )
At 31 March 2022 - - -
DEPRECIATION
At 1 April 2021 4,870 8,000 12,870
Charge for year 2,645 4,000 6,645
Eliminated on disposal (7,515 ) (12,000 ) (19,515 )
At 31 March 2022 - - -
NET BOOK VALUE
At 31 March 2022 - - -
At 31 March 2021 5,709 8,000 13,709

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£    £   
Trade debtors 2,229 4,840

GARDENING 4 GOOD LIMITED (REGISTERED NUMBER: 11862872)
COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2022

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.22 31.3.21
£    £   
Trade creditors - 276
Corporation tax 3,128 334
Social security and other taxes - 98
Directors' current accounts 17,708 30,001
Accruals and deferred income 1,215 1,080
22,051 31,789

7. PROVISIONS FOR LIABILITIES
31.3.22 31.3.21
£    £   
Deferred tax
Accelerated capital allowances - 2,510

Deferred
tax
£   
Balance at 1 April 2021 2,510
Provided during year (2,510 )
Balance at 31 March 2022 -

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr Benjamin David Holt.

9. COMPANY LIMITED BY GUARANTEE

The Company is limited by guarantee. Every member of the Company undertakes to contribute such amount as may be required, not exceeding £1 to the Company's assets if it should be wound up whilst they are a member or within one year of them ceasing to be a member. This would be for the payment of any of the Company's debts and liabilities contracted before they ceased to be a member and any costs associated with the winding up of the Company and the subsequent adjustment of the rights of the contributory party.