IRIS Accounts Production v23.3.0.418 08925815 Board of Directors 1.8.22 31.7.23 31.7.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh089258152022-07-31089258152023-07-31089258152022-08-012023-07-31089258152021-07-31089258152021-08-012022-07-31089258152022-07-3108925815ns10:Originalns15:EnglandWales2022-08-012023-07-3108925815ns14:PoundSterlingns10:Original2022-08-012023-07-3108925815ns10:Originalns10:Director12022-08-012023-07-3108925815ns10:Original2022-08-012023-07-3108925815ns10:Original2023-07-3108925815ns10:Originalns10:PrivateLimitedCompanyLtd2022-08-012023-07-3108925815ns10:Originalns10:SmallEntities2022-08-012023-07-3108925815ns10:Originalns10:AuditExempt-NoAccountantsReport2022-08-012023-07-3108925815ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-08-012023-07-3108925815ns10:SmallCompaniesRegimeForAccountsns10:Original2022-08-012023-07-3108925815ns10:Originalns10:FullAccounts2022-08-012023-07-3108925815ns10:Originalns10:Director22022-08-012023-07-3108925815ns10:Originalns10:RegisteredOffice2022-08-012023-07-3108925815ns10:Original2022-07-3108925815ns10:Originalns5:CurrentFinancialInstruments2023-07-3108925815ns10:Originalns5:CurrentFinancialInstruments2022-07-3108925815ns5:ShareCapitalns10:Original2023-07-3108925815ns5:ShareCapitalns10:Original2022-07-3108925815ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-07-3108925815ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-07-3108925815ns10:Originalns5:PlantMachinery2022-08-012023-07-3108925815ns10:Originalns5:FurnitureFittings2022-08-012023-07-3108925815ns10:Originalns5:ComputerEquipment2022-08-012023-07-3108925815ns10:Original2021-08-012022-07-3108925815ns10:Originalns5:PlantMachinery2022-07-3108925815ns10:Originalns5:FurnitureFittings2022-07-3108925815ns10:Originalns5:ComputerEquipment2022-07-3108925815ns10:Original2022-07-3108925815ns10:Originalns5:PlantMachinery2023-07-3108925815ns10:Originalns5:FurnitureFittings2023-07-3108925815ns10:Originalns5:ComputerEquipment2023-07-3108925815ns10:Originalns5:PlantMachinery2022-07-3108925815ns10:Originalns5:FurnitureFittings2022-07-3108925815ns10:Originalns5:ComputerEquipment2022-07-3108925815ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-07-3108925815ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-07-31
REGISTERED NUMBER: 08925815 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

FERGUSON GREEN LIMITED

FERGUSON GREEN LIMITED (REGISTERED NUMBER: 08925815)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


FERGUSON GREEN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: A M Green
Mrs A Green





REGISTERED OFFICE: 30 Union Street
Southport
Merseyside
PR9 0QE





REGISTERED NUMBER: 08925815 (England and Wales)





ACCOUNTANTS: Pennington Silver
30 Union Street
Southport
Merseyside
PR9 0QE

FERGUSON GREEN LIMITED (REGISTERED NUMBER: 08925815)

BALANCE SHEET
31 JULY 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 301 1,194

CURRENT ASSETS
Debtors 5 3,094 3,110
Cash at bank 150,403 130,485
153,497 133,595
CREDITORS
Amounts falling due within one year 6 118,856 93,414
NET CURRENT ASSETS 34,641 40,181
TOTAL ASSETS LESS CURRENT
LIABILITIES

34,942

41,375

PROVISIONS FOR LIABILITIES - 126
NET ASSETS 34,942 41,249

CAPITAL AND RESERVES
Called up share capital 10,000 10,000
Retained earnings 24,942 31,249
SHAREHOLDERS' FUNDS 34,942 41,249

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 30 October 2023 and were signed on its behalf by:



A M Green - Director


FERGUSON GREEN LIMITED (REGISTERED NUMBER: 08925815)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

Ferguson Green 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on cost
Fixtures and fittings - 15% on cost
Computer equipment - 33% on cost

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.

3. EMPLOYEES AND DIRECTORS

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

FERGUSON GREEN LIMITED (REGISTERED NUMBER: 08925815)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 August 2022
and 31 July 2023 912 5,065 1,858 7,835
DEPRECIATION
At 1 August 2022 822 4,560 1,259 6,641
Charge for year 89 504 300 893
At 31 July 2023 911 5,064 1,559 7,534
NET BOOK VALUE
At 31 July 2023 1 1 299 301
At 31 July 2022 90 505 599 1,194

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Other debtors 3,094 3,110

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Taxation and social security 54,508 39,244
Other creditors 64,348 54,170
118,856 93,414