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Registered Number: 04613929
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 December 2022

for

EDEN'S GARDEN LIMITED

Director Mr D Aina
Registered Number 04613929
Registered Office 3 Park Court
Pyrford Road
West Byfleet
Surrey
KT14 6SD
1
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Eden's Garden Limited for the year ended 31 December 2022 which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity, the Statement of Cash Flows and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member 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 member of Eden's Garden Limited, as a body, in accordance with the terms of our engagement letter dated 09 October 2023. Our work has been undertaken solely to prepare for your approval the accounts of Eden's Garden Limited and state those matters that we have agreed to state to the Board ofs of Eden's Garden Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and 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 Eden's Garden Limited and its members as a body for our work or for this report.

It is your duty to ensure that Eden's Garden 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 Loss of Eden's Garden Limited. You consider that Eden's Garden 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 Eden's Garden 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.



....................................................
Sole Associates Accountants Ltd
3 Park Court
Pyrford Road
West Byfleet
Surrey
KT14 6SD
09 October 2023
2
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Tangible fixed assets 4 6,759    9,011 
6,759    9,011 
Current assets      
Debtors: amounts falling due within one year 5 34,303    139,127 
Cash at bank and in hand 17,504    43,971 
51,807    183,098 
Creditors: amount falling due within one year 6 (14,941)   (88,032)
Net current assets 36,866    95,066 
 
Total assets less current liabilities 43,625    104,077 
Creditors: amount falling due after more than one year 7 (37,035)   (48,143)
Net assets 6,590    55,934 
 

Capital and reserves
     
Called up share capital 8 2    2 
Profit and loss account 6,588    55,932 
Shareholder's funds 6,590    55,934 
 


For the year ended 31 December 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 year in question in accordance with section 476.
  2. The director acknowledges 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 director on 09 October 2023 and were signed by:


-------------------------------
Mr D Aina
Director
3
General Information
Eden's Garden Limited is a private company, limited by shares, registered in England and Wales, registration number 04613929, registration address 3 Park Court, Pyrford Road, West Byfleet, Surrey, KT14 6SD.

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)
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 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.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
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
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
2.

Staff Costs

2022   2021
 
Average number of employees during the year Number   Number
Administration 1    1 
 

3.

Average number of employees

The average number of employees during the period was 1 (2021-1). 
Average number of employees during the year was 1 (2021 : 1).
4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 January 2022 9,843    66,904    76,747 
Additions    
Disposals    
At 31 December 2022 9,843    66,904    76,747 
Depreciation
At 01 January 2022 7,718    60,018    67,736 
Charge for year 531    1,721    2,252 
On disposals    
At 31 December 2022 8,249    61,739    69,988 
Net book values
Closing balance as at 31 December 2022 1,594    5,165    6,759 
Opening balance as at 01 January 2022 2,125    6,886    9,011 


5.

Debtors: amounts falling due within one year

2022
£
  2021
£
Trade Debtors 34,303    139,127 
34,303    139,127 

6.

Creditors: amount falling due within one year

2022
£
  2021
£
Trade Creditors 3,069    8,868 
Corporation Tax 4,086    37,043 
PAYE & Social Security   191 
Other Creditors 287    203 
Wages & Salaries Control Account   1,359 
Directors' Current Accounts 245    140 
VAT 7,254    40,228 
14,941    88,032 

7.

Creditors: amount falling due after more than one year

2022
£
  2021
£
Bank Loans & Overdrafts (secured) 37,035    48,143 
37,035    48,143 

8.

Share Capital

Allotted, called up and fully paid
2022
£
  2021
£
1 Class A share of £1.00 each  
1 Class B share of £1.00 each  
 

4