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REGISTERED NUMBER: 09380941 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 January 2023

for

Decorative Gardens Limited

Decorative Gardens Limited (Registered number: 09380941)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


Decorative Gardens Limited

Company Information
for the Year Ended 31 January 2023







DIRECTOR: J W Harris





SECRETARY: Mrs B A Harris





REGISTERED OFFICE: 29 Low Street
Haxey
Doncaster
South Yorkshire
DN9 2LA





REGISTERED NUMBER: 09380941 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
Office 1
Engine House
Marshalls Yard
Gainsborough
Lincolnshire
DN21 2NA

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Decorative Gardens Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Decorative Gardens Limited for the year ended 31 January 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Decorative Gardens Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Decorative Gardens Limited and state those matters that we have agreed to state to the director of Decorative Gardens Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Decorative Gardens Limited and its director for our work or for this report.

It is your duty to ensure that Decorative Gardens Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Decorative Gardens Limited. You consider that Decorative Gardens 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 financial statements of Decorative Gardens 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 financial statements.






Wright Vigar Limited
Chartered Accountants & Business Advisers
Office 1
Engine House
Marshalls Yard
Gainsborough
Lincolnshire
DN21 2NA


Date: .............................................

Decorative Gardens Limited (Registered number: 09380941)

Balance Sheet
31 January 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 10,127 4,825
Tangible assets 5 15,051 27,589
25,178 32,414

CURRENT ASSETS
Stocks 60,511 39,716
Debtors 6 27,260 17,431
Cash at bank 24,350 127,434
112,121 184,581
CREDITORS
Amounts falling due within one year 7 74,728 115,426
NET CURRENT ASSETS 37,393 69,155
TOTAL ASSETS LESS CURRENT
LIABILITIES

62,571

101,569

PROVISIONS FOR LIABILITIES 110 2,406
NET ASSETS 62,461 99,163

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 62,460 99,162
SHAREHOLDERS' FUNDS 62,461 99,163

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 October 2023 and were signed by:





J W Harris - Director


Decorative Gardens Limited (Registered number: 09380941)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Decorative Gardens 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.

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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment costs.

Development costs are being amortised evenly over their estimated useful life of two and four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Buildings- 33% on cost
Plant and machinery- 33% on cost
Fixtures and fittings- 33% and 50% on cost
Motor vehicles- 33% on cost
Computer equipment- 50% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Decorative Gardens Limited (Registered number: 09380941)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 February 2022 15,480
Additions 16,339
At 31 January 2023 31,819
AMORTISATION
At 1 February 2022 10,655
Charge for year 11,037
At 31 January 2023 21,692
NET BOOK VALUE
At 31 January 2023 10,127
At 31 January 2022 4,825

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
Buildings machinery fittings
£    £    £   
COST
At 1 February 2022
and 31 January 2023 14,997 18,925 6,803
DEPRECIATION
At 1 February 2022 392 14,675 4,818
Charge for year 2,999 2,008 974
At 31 January 2023 3,391 16,683 5,792
NET BOOK VALUE
At 31 January 2023 11,606 2,242 1,011
At 31 January 2022 14,605 4,250 1,985

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 February 2022
and 31 January 2023 24,961 5,831 71,517
DEPRECIATION
At 1 February 2022 20,107 3,936 43,928
Charge for year 4,854 1,703 12,538
At 31 January 2023 24,961 5,639 56,466
NET BOOK VALUE
At 31 January 2023 - 192 15,051
At 31 January 2022 4,854 1,895 27,589

Decorative Gardens Limited (Registered number: 09380941)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 21,867 17,430
Other debtors 5,393 1
27,260 17,431

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 40,477 53,190
Taxation and social security 1,210 10,870
Other creditors 33,041 51,366
74,728 115,426

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1