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Registered Number: 13506571
England and Wales

 

 

 

GARFIELD HOLDINGS LIMITED


Abridged Accounts
 


Period of accounts

Start date: 12 July 2021

End date: 31 May 2022
 
 
Notes
 
2022
£
Fixed assets    
Investments 142,084 
142,084 
Current assets    
Cash at bank and in hand 68,602 
Creditors: amount falling due within one year (1,534)
Net current assets 67,068 
 
Total assets less current liabilities 209,152 
Net assets 209,152 
 

Capital and reserves
   
Called up share capital 1 
Profit and loss account 209,151 
Shareholder's funds 209,152 
 


For the period ended 31 May 2022 the company was entitled to exemption from audit under section 477 of the companies act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the companies act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 06 September 2022 and were signed by:


--------------------------------
Nicole Brincat
Director
1
General Information
Garfield Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 13506571, registration address 47 Brookfield Road, Haversham, Milton Keynes, MK19 7AF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises qualifying distributions. With effect from 6 April 2016, following the abolition of dividend tax credits, the amount of any exempt distributions is identified as Franked investment income/Exempt ABGH distributions.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2.

Average number of employees

Average number of employees during the period was 0.
3.

Investments

Cost Investments in group undertakings   Other investments other than loans   Total
  £   £   £
At 12 July 2021    
Additions 1    142,083    142,084 
Transfer to/from Tangible fixed assets    
Disposals    
At 31 May 2022 1    142,083    142,084 

4.

Share Capital

Allotted, called up and fully paid
2022
£
1 Class A share of £1.00 each

2