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Registered Number: 10623119
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 March 2023

for

AYLINGS COUNTRY GARDEN CENTRE LIMITED

Directors Mr A Cipullo
Mr P Cipullo
Registered Number 10623119
Registered Office Trotton
Rogate
Petersfield
Hampshire
GU31 5ES
Accountants Sole Associates SVR Ltd
3 Park Court
Pyrford Road
West Byfleet
Surrey
KT14 6SD
Secretary Sole Associates SVR Ltd
1
Report to the directors on the preparation of the unaudited statutory accounts of Aylings Country Garden Centre Limited for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aylings Country Garden Centre Limited for the year ended 31 March 2023 which comprise of the Income Statement, Statement of Financial Position and the related notes from the companys accounting records and from information and explanations you have given us
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/
This report is made solely to the Board of Directors of Aylings Country Garden Centre Limited, as a body, in accordance with the terms of our engagement letter dated 05 October 2023 Our work has been undertaken solely to prepare for your approval the accounts of Aylings Country Garden Centre Limited and state those matters that we have agreed to state to the Board of Directors of Aylings Country Garden Centre Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aylings Country Garden Centre Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Aylings Country Garden Centre Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Aylings Country Garden Centre Limited. You consider that Aylings Country Garden Centre Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Aylings Country Garden Centre Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2023



....................................................
Sole Associates SVR Ltd
3 Park Court
Pyrford Road
West Byfleet
Surrey
KT14 6SD
05 October 2023
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 199,376    227,523 
199,376    227,523 
Current assets      
Stocks 4 609,337    576,409 
Debtors: amounts falling due within one year 5 298,815    326,166 
Cash at bank and in hand (53,936)   101,468 
854,216    1,004,043 
Creditors: amount falling due within one year 6 (350,087)   (500,022)
Net current assets 504,129    504,021 
 
Total assets less current liabilities 703,505    731,544 
Creditors: amount falling due after more than one year 7 (326,106)   (375,597)
Net assets 377,399    355,947 
 

Capital and reserves
     
Called up share capital 8 300    300 
Share premium account 9 299,700    299,700 
Profit and loss account 77,399    55,947 
Shareholder's funds 377,399    355,947 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year 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 financial statements were approved by the board of directors on 05 October 2023 and were signed on its behalf by:


-------------------------------
Mr P Cipullo
Director
3
  Equity share capital   Equity share premium   Retained Earnings   Total
£ £ £ £
At 01 April 2021 300  299,700  86,803  386,803 
Profit for the year 35,251  35,251 
Total comprehensive income for the year 35,251  35,251 
Dividends (66,107) (66,107)
Total investments by and distributions to owners (66,107) (66,107)
At 31 March 2022 300  299,700  55,947  355,947 
At 01 April 2022 300  299,700  55,947  355,947 
Profit for the year 97,481  97,481 
Total comprehensive income for the year 97,481  97,481 
Dividends (76,029) (76,029)
Total investments by and distributions to owners (76,029) (76,029)
At 31 March 2023 300  299,700  77,399  377,399 
4
General Information
Aylings Country Garden Centre Limited is a private company, limited by shares, registered in England and Wales, registration number 10623119, registration address Trotton, Rogate, Petersfield, Hampshire, GU31 5ES.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 10% Reducing Balance
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees


Average number of employees during the year was 25 (2022 : 22).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Improvements to property   Total
  £   £   £   £   £   £   £
At 01 April 2022 147,584    14,733    6,850    37,813    27,921    120,950    355,851 
Additions   1,250            1,250 
Disposals            
At 31 March 2023 147,584    15,983    6,850    37,813    27,921    120,950    357,101 
Depreciation
At 01 April 2022 57,374    6,044    4,841    26,442    7,084    26,543    128,328 
Charge for year 7,972    2,381    502    2,843    5,209    10,490    29,397 
On disposals            
At 31 March 2023 65,346    8,425    5,343    29,285    12,293    37,033    157,725 
Net book values
Closing balance as at 31 March 2023 82,238    7,558    1,507    8,528    15,628    83,917    199,376 
Opening balance as at 01 April 2022 184,617    8,689    2,009    11,371    20,837      227,523 


4.

Stocks

2023
£
  2022
£
Stocks 609,337    576,409 
609,337    576,409 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Prepayments & Accrued Income 18,576    16,341 
Other Debtors 278,911    255,847 
VAT 1,328    53,978 
298,815    326,166 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 284,128    446,714 
Other loans - less than 1 year 32,909    31,276 
Corporation Tax 28,530    12,508 
PAYE & Social Security 3,882    6,974 
Other Creditors  
Obligations under HP/Financial Leases 638    2,550 
350,087    500,022 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Other loans 129,314    162,223 
Other Creditors 196,792    212,736 
Obligations Under HP/Financial Leases   638 
326,106    375,597 

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
50 Class A shares of £1.00 each 50    50 
50 Class B shares of £1.00 each 50    50 
50 Class C shares of £1.00 each 50    50 
50 Class D shares of £1.00 each 50    50 
50 Class E shares of £1.00 each 50    50 
50 Class F shares of £1.00 each 50    50 
300    300 

9.

Share premium account

2023
£
  2022
£
Equity Share Premium b/fwd 299,700    299,700 
299,700    299,700 

10.

Related Parties

Included in other debtors is £278,731 (2021:£250,581) due from Aylings Property Partnership LLP, of which P Cipullo and A Cipullo are members. 
5