IRIS Accounts Production v23.3.0.418 05838480 director 1.4.22 31.3.23 31.3.23 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh058384802022-03-31058384802023-03-31058384802022-04-012023-03-31058384802021-03-31058384802021-04-012022-03-31058384802022-03-3105838480ns10:Originalns15:EnglandWales2022-04-012023-03-3105838480ns14:PoundSterlingns10:Original2022-04-012023-03-3105838480ns10:Originalns10:Director12022-04-012023-03-3105838480ns10:Original2022-04-012023-03-3105838480ns10:Original2023-03-3105838480ns10:Originalns10:PrivateLimitedCompanyLtd2022-04-012023-03-3105838480ns10:Originalns10:SmallEntities2022-04-012023-03-3105838480ns10:Originalns10:AuditExempt-NoAccountantsReport2022-04-012023-03-3105838480ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-04-012023-03-3105838480ns10:SmallCompaniesRegimeForAccountsns10:Original2022-04-012023-03-3105838480ns10:Originalns10:AbridgedAccounts2022-04-012023-03-3105838480ns10:Original12022-04-012023-03-3105838480ns10:Originalns10:OrdinaryShareClass12022-04-012023-03-3105838480ns10:CompanySecretary1ns10:Original2022-04-012023-03-3105838480ns10:Originalns10:RegisteredOffice2022-04-012023-03-3105838480ns10:Original2022-03-3105838480ns10:Originalns5:CurrentFinancialInstruments2023-03-3105838480ns10:Originalns5:CurrentFinancialInstruments2022-03-3105838480ns10:Originalns5:Non-currentFinancialInstruments2023-03-3105838480ns10:Originalns5:Non-currentFinancialInstruments2022-03-3105838480ns5:ShareCapitalns10:Original2023-03-3105838480ns5:ShareCapitalns10:Original2022-03-3105838480ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-03-3105838480ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-03-3105838480ns10:Originalns5:NetGoodwill2022-04-012023-03-3105838480ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-04-012023-03-3105838480ns10:Originalns5:PlantMachinery2022-04-012023-03-3105838480ns10:Originalns5:MotorVehicles2022-04-012023-03-3105838480ns10:Originalns5:ComputerEquipment2022-04-012023-03-3105838480ns10:Original2021-04-012022-03-3105838480ns10:Original2022-03-3105838480ns10:Originalns5:PlantMachinery2022-03-3105838480ns10:Originalns5:MotorVehicles2022-03-3105838480ns10:Originalns5:ComputerEquipment2022-03-3105838480ns10:Originalns5:PlantMachinery2023-03-3105838480ns10:Originalns5:MotorVehicles2023-03-3105838480ns10:Originalns5:ComputerEquipment2023-03-3105838480ns10:Originalns5:PlantMachinery2022-03-3105838480ns10:Originalns5:MotorVehicles2022-03-3105838480ns10:Originalns5:ComputerEquipment2022-03-3105838480ns5:Securedns10:Original2023-03-3105838480ns5:Securedns10:Original2022-03-3105838480ns10:Originalns10:OrdinaryShareClass12023-03-31
REGISTERED NUMBER: 05838480 (England and Wales)














Abridged Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Country Gardens (York) Limited

Country Gardens (York) Limited (Registered number: 05838480)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Country Gardens (York) Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: Mr Charles Peter Maclauchlan





SECRETARY: Mr Charles Peter Maclauchlan





REGISTERED OFFICE: 8 Marsden Park
James Nicolson Link
Clifton Moor
York
North Yorkshire
YO30 4WX





REGISTERED NUMBER: 05838480 (England and Wales)





ACCOUNTANTS: Peckitt Ogden & Co
Chartered Certified Accountants
8 Marsden Park
James Nicolson Link
Clifton Moor
York
YO30 4WX

Country Gardens (York) Limited (Registered number: 05838480)

Abridged Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 41,617 47,757
41,617 47,757

CURRENT ASSETS
Stocks 45,000 60,000
Debtors 80,334 77,607
Cash at bank 18,975 10,700
144,309 148,307
CREDITORS
Amounts falling due within one year 82,878 90,148
NET CURRENT ASSETS 61,431 58,159
TOTAL ASSETS LESS CURRENT LIABILITIES 103,048 105,916

CREDITORS
Amounts falling due after more than one
year

6

83,855

93,917
NET ASSETS 19,193 11,999

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 19,093 11,899
SHAREHOLDERS' FUNDS 19,193 11,999

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Country Gardens (York) Limited (Registered number: 05838480)

Abridged Balance Sheet - continued
31 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 3 October 2023 and were signed by:





Mr Charles Peter Maclauchlan - Director


Country Gardens (York) Limited (Registered number: 05838480)

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

1. STATUTORY INFORMATION

Country Gardens (York) 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
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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 losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 15% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


Country Gardens (York) Limited (Registered number: 05838480)

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

2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2022 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2022
and 31 March 2023 30,000
AMORTISATION
At 1 April 2022
and 31 March 2023 30,000
NET BOOK VALUE

At 31 March 2023 -
At 31 March 2022 -

Country Gardens (York) Limited (Registered number: 05838480)

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

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022 38,038 93,037 2,598 133,673
Additions 4,935 - - 4,935
At 31 March 2023 42,973 93,037 2,598 138,608
DEPRECIATION
At 1 April 2022 22,937 61,317 1,662 85,916
Charge for year 3,005 7,930 140 11,075
At 31 March 2023 25,942 69,247 1,802 96,991
NET BOOK VALUE
At 31 March 2023 17,031 23,790 796 41,617
At 31 March 2022 15,101 31,720 936 47,757

Included within motor vehicles are assets at a written down value held under hire purchase agreements of £11,515 (2022:£15,353), on which depreciation charged in the year was £3,838 (2022:£5,118).

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS
2023 2022
£    £   
Repayable by instalments
Bank loans more 5 yr by instal 52,252 33,075

7. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 58,902 56,642
Hire purchase contracts 11,099 19,153
70,001 75,795

The Bank loan is secured by a fixed and floating charge over the company's assets, the charge is held by Together Commercial Finance Limited.

The hire purchase agreements are secured on the assets concerned.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100