IRIS Accounts Production v23.2.0.158 04777607 director 1.6.22 31.5.23 31.5.23 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pure047776072022-05-31047776072023-05-31047776072022-06-012023-05-31047776072021-05-31047776072021-06-012022-05-31047776072022-05-3104777607ns16:EnglandWales2022-06-012023-05-3104777607ns15:PoundSterling2022-06-012023-05-3104777607ns11:Director12022-06-012023-05-3104777607ns11:PrivateLimitedCompanyLtd2022-06-012023-05-3104777607ns11:SmallEntities2022-06-012023-05-3104777607ns11:AuditExempt-NoAccountantsReport2022-06-012023-05-3104777607ns11:SmallCompaniesRegimeForDirectorsReport2022-06-012023-05-3104777607ns11:SmallCompaniesRegimeForAccounts2022-06-012023-05-3104777607ns11:FullAccounts2022-06-012023-05-3104777607ns11:OrdinaryShareClass12022-06-012023-05-3104777607ns11:OrdinaryShareClass22022-06-012023-05-3104777607ns11:CompanySecretary12022-06-012023-05-3104777607ns11:RegisteredOffice2022-06-012023-05-3104777607ns6:CurrentFinancialInstruments2023-05-3104777607ns6:CurrentFinancialInstruments2022-05-3104777607ns6:Non-currentFinancialInstruments2023-05-3104777607ns6:Non-currentFinancialInstruments2022-05-3104777607ns6:ShareCapital2023-05-3104777607ns6:ShareCapital2022-05-3104777607ns6:RetainedEarningsAccumulatedLosses2023-05-3104777607ns6:RetainedEarningsAccumulatedLosses2022-05-3104777607ns6:PlantMachinery2022-06-012023-05-3104777607ns6:MotorVehicles2022-06-012023-05-3104777607ns6:ComputerEquipment2022-06-012023-05-3104777607ns6:PlantMachinery2022-05-3104777607ns6:MotorVehicles2022-05-3104777607ns6:ComputerEquipment2022-05-3104777607ns6:PlantMachinery2023-05-3104777607ns6:MotorVehicles2023-05-3104777607ns6:ComputerEquipment2023-05-3104777607ns6:PlantMachinery2022-05-3104777607ns6:MotorVehicles2022-05-3104777607ns6:ComputerEquipment2022-05-3104777607ns6:WithinOneYearns6:CurrentFinancialInstruments2023-05-3104777607ns6:WithinOneYearns6:CurrentFinancialInstruments2022-05-3104777607ns11:OrdinaryShareClass12023-05-3104777607ns11:OrdinaryShareClass22023-05-3104777607ns11:Director112022-05-3104777607ns11:Director112021-05-3104777607ns11:Director112022-06-012023-05-3104777607ns11:Director112021-06-012022-05-3104777607ns11:Director112023-05-3104777607ns11:Director112022-05-31
REGISTERED NUMBER: 04777607 (England and Wales)




































FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MAY 2023

FOR

YOUR GARDEN LIMITED

YOUR GARDEN LIMITED (REGISTERED NUMBER: 04777607)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


YOUR GARDEN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MAY 2023







DIRECTOR: R J McInnes



SECRETARY: Ms H E Sargeant



REGISTERED OFFICE: Venture House
The Tanneries
East Street
Titchfield
Hampshire
PO14 4AR



REGISTERED NUMBER: 04777607 (England and Wales)



ACCOUNTANTS: Compass Accountants Limited
Chartered Accountants
Venture House
The Tanneries
East Street
Titchfield
Hampshire
PO14 4AR



BANKERS: Barclays Bank PLC
22 The Borough
Farnham
Surrey
GU9 7NH

YOUR GARDEN LIMITED (REGISTERED NUMBER: 04777607)

BALANCE SHEET
31ST MAY 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 737 984

CURRENT ASSETS
Debtors 5 28,835 13,626
Cash at bank - 17,913
28,835 31,539
CREDITORS
Amounts falling due within one year 6 23,305 20,645
NET CURRENT ASSETS 5,530 10,894
TOTAL ASSETS LESS CURRENT LIABILITIES 6,267 11,878

CREDITORS
Amounts falling due after more than one year 7 (7,816 ) (11,266 )

PROVISIONS FOR LIABILITIES (140 ) (187 )
NET (LIABILITIES)/ASSETS (1,689 ) 425

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (1,789 ) 325
SHAREHOLDERS' FUNDS (1,689 ) 425

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2023 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25th September 2023 and were signed by:




R J McInnes - Director


YOUR GARDEN LIMITED (REGISTERED NUMBER: 04777607)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MAY 2023


1. STATUTORY INFORMATION

Your Garden 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue for the provision of services is recognised when it is probable that an economic benefit will flow to the entity and the revenue and associated costs can be reliably measured. For continuing services, revenue is recognised when the stage of completion can be reliably measured.

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
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 (Section 1a) to all of its financial instruments.

Financial instruments are recognised 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.

YOUR GARDEN LIMITED (REGISTERED NUMBER: 04777607)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2023


2. ACCOUNTING POLICIES - continued

Going concern
The financial statements for the year ended 31st May 2023 have been prepared on a going concern basis. In making this going concern assessment, all available information about the foreseeable future has been taken into account.

The company has achieved sufficient sales post year end and the going concern basis of preparation remains appropriate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st June 2022
and 31st May 2023 14,833 7,995 1,741 24,569
DEPRECIATION
At 1st June 2022 14,187 7,657 1,741 23,585
Charge for year 162 85 - 247
At 31st May 2023 14,349 7,742 1,741 23,832
NET BOOK VALUE
At 31st May 2023 484 253 - 737
At 31st May 2022 646 338 - 984

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Other debtors 28,835 13,626

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans and overdrafts 14,351 4,366
Taxation and social security 7,163 14,289
Other creditors 1,791 1,990
23,305 20,645

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.5.23 31.5.22
£    £   
Bank loans 7,816 11,266

YOUR GARDEN LIMITED (REGISTERED NUMBER: 04777607)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MAY 2023


8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.5.23 31.5.22
value: £    £   
75 Ordinary A £1 75 75
25 Ordinary B £1 25 25
100 100

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st May 2023 and 31st May 2022:

31.5.23 31.5.22
£    £   
R J McInnes
Balance outstanding at start of year 10,626 2,258
Amounts advanced 30,703 59,868
Amounts repaid (20,106 ) (51,500 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 21,223 10,626