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Registered number: 04501719
Parkhall Nursery and Garden Centre Limited
Unaudited Financial Statements
For The Year Ended 31 January 2023
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Parkhall Nursery and Garden Centre Limited for the year ended 31 January 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Parkhall Nursery and Garden Centre Limited which comprise the Income Statement, the Statement of Financial Position 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Parkhall Nursery and Garden Centre Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Parkhall Nursery and Garden Centre Limited and state those matters that we have agreed to state to the director of Parkhall Nursery and Garden Centre Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Parkhall Nursery and Garden Centre Limited and its director as a body for our work or for this report.
It is your duty to ensure that Parkhall Nursery and 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 or loss of Parkhall Nursery and Garden Centre Limited . You consider that Parkhall Nursery and 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 Parkhall Nursery and 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 financial statements.
Signed
24 October 2023
Crimson Harvest
Chartered Certified Accountants
PO Box 188
St Ives
Cambs
PE27 9DZ
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Statement of Financial Position
Registered number: 04501719
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 - 8,332
Tangible Assets 4 364,057 336,868
364,057 345,200
CURRENT ASSETS
Stocks 5 35,000 35,000
Debtors 6 5,648 24,089
Cash at bank and in hand 133,373 75,823
174,021 134,912
Creditors: Amounts Falling Due Within One Year 7 (43,174 ) (80,335 )
NET CURRENT ASSETS (LIABILITIES) 130,847 54,577
TOTAL ASSETS LESS CURRENT LIABILITIES 494,904 399,777
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (10,253 ) -
NET ASSETS 484,651 399,777
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 484,551 399,677
SHAREHOLDERS' FUNDS 484,651 399,777
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For the year ending 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
W J Rigby
Director
24 October 2023
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 20 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at annual rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 5% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Office Equipment 20% reducing balance
1.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 5 (2022: 5)
5 5
3. Intangible Assets
Goodwill
£
Cost
As at 1 February 2022 200,000
As at 31 January 2023 200,000
Amortisation
As at 1 February 2022 191,668
Provided during the period 8,332
As at 31 January 2023 200,000
Net Book Value
As at 31 January 2023 -
As at 1 February 2022 8,332
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Office Equipment Total
£ £ £ £ £
Cost
As at 1 February 2022 363,197 16,137 8,550 50,915 438,799
Additions 43,018 8,343 - 4,179 55,540
As at 31 January 2023 406,215 24,480 8,550 55,094 494,339
Depreciation
As at 1 February 2022 62,848 11,465 8,516 19,102 101,931
Provided during the period 20,312 3,253 11 4,775 28,351
As at 31 January 2023 83,160 14,718 8,527 23,877 130,282
Net Book Value
As at 31 January 2023 323,055 9,762 23 31,217 364,057
As at 1 February 2022 300,349 4,672 34 31,813 336,868
5. Stocks
2023 2022
£ £
Stock - materials 35,000 35,000
35,000 35,000
6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 972 972
Other debtors 4,676 4,949
VAT - 18,168
5,648 24,089
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7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 4,541 35,843
Corporation tax 26,902 39,627
Other taxes and social security 488 -
VAT 2,822 -
Other creditors 109 -
Director's loan account 8,312 4,865
43,174 80,335
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Accelerated capital allowances 10,253 -
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. General Information
Parkhall Nursery and Garden Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04501719 . The registered office is Parkhall Nursery & Garden Centre, Parkhall Road, Somersham, Cambs, PE28 3HW.
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