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REGISTERED NUMBER: 04610446 (England and Wales)
















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

CAMERON FOREST AND GARDEN LIMITED

CAMERON FOREST AND GARDEN LIMITED (REGISTERED NUMBER: 04610446)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CAMERON FOREST AND GARDEN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Mr A C Hancock
Miss J E Mian





SECRETARY: Miss J E Mian





REGISTERED OFFICE: 69 Tamworth Road
ASHBY DE LA ZOUCH
Leicestershire
LE65 2PX





REGISTERED NUMBER: 04610446 (England and Wales)





ACCOUNTANTS: Rigel Wolf Ltd
Orion House
28A Spital Terrace
GAINSBOROUGH
Lincolnshire
DN21 2HQ

CAMERON FOREST AND GARDEN LIMITED (REGISTERED NUMBER: 04610446)

BALANCE SHEET
31 MARCH 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 47,476 57,515

CURRENT ASSETS
Stocks 37,122 25,970
Debtors 5 14,773 33,331
Cash at bank and in hand 25,860 65,654
77,755 124,955
CREDITORS
Amounts falling due within one year 6 113,281 143,743
NET CURRENT LIABILITIES (35,526 ) (18,788 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,950

38,727

PROVISIONS FOR LIABILITIES 8 4,864 8,532
NET ASSETS 7,086 30,195

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 10 7,084 30,193
SHAREHOLDERS' FUNDS 7,086 30,195

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 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 27 October 2023 and were signed on its behalf by:



Mr A C Hancock - Director


CAMERON FOREST AND GARDEN LIMITED (REGISTERED NUMBER: 04610446)

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

1. STATUTORY INFORMATION

Cameron Forest and Garden 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.
Long leasehold - 20% on reducing balance
Plant and machinery - 20% on reducing balance
Trailers, tractors and excavators - at variable rates on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% 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 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.

CAMERON FOREST AND GARDEN LIMITED (REGISTERED NUMBER: 04610446)

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

2. ACCOUNTING POLICIES - continued

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.

Government grants
Grants received relate to Covid 19 support grants from the local council. These have been shown under Other income.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Trailers,
tractors
Long Plant and and
leasehold machinery excavators
£    £    £   
COST
At 1 April 2022 66,061 56,365 76,140
Additions - 2,725 -
At 31 March 2023 66,061 59,090 76,140
DEPRECIATION
At 1 April 2022 53,454 34,329 61,023
Charge for year 2,521 4,594 3,755
At 31 March 2023 55,975 38,923 64,778
NET BOOK VALUE
At 31 March 2023 10,086 20,167 11,362
At 31 March 2022 12,607 22,036 15,117

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 April 2022 27,195 3,831 229,592
Additions - - 2,725
At 31 March 2023 27,195 3,831 232,317
DEPRECIATION
At 1 April 2022 20,347 2,924 172,077
Charge for year 1,713 181 12,764
At 31 March 2023 22,060 3,105 184,841
NET BOOK VALUE
At 31 March 2023 5,135 726 47,476
At 31 March 2022 6,848 907 57,515

CAMERON FOREST AND GARDEN LIMITED (REGISTERED NUMBER: 04610446)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 6,192 24,574
Other debtors 1,100 1,100
Tax 415 -
Prepayments and accrued income 7,066 7,657
14,773 33,331

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 11,118 13,702
Tax - 415
Social security and other taxes 1,908 1,342
VAT 9,582 13,143
Other creditors 827 859
Directors' current accounts 88,993 113,411
Accruals and deferred income 853 871
113,281 143,743

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
31.3.23 31.3.22
£    £   
Within one year 13,860 13,860

8. PROVISIONS FOR LIABILITIES
31.3.23 31.3.22
£    £   
Deferred tax 4,864 8,532

Deferred
tax
£   
Balance at 1 April 2022 8,532
Accelerated capital allowances (1,428 )
Tax losses (2,240 )
Balance at 31 March 2023 4,864

9. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
2 Ordinary £1 2 2

CAMERON FOREST AND GARDEN LIMITED (REGISTERED NUMBER: 04610446)

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

10. RESERVES
Retained
earnings
£   

At 1 April 2022 30,193
Deficit for the year (19,109 )
Dividends (4,000 )
At 31 March 2023 7,084

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the company made payments to Mr A C Hancock and Miss J E Mian - directors and joint shareholders - of £312 (2022 - £312) for the use of home as office.

12. RELATED PARTY DISCLOSURES

At 31 March 2023 there was a balance owed by the company to Mr A C Hancock and Miss J E Mian - directors and joint shareholders - of £88,993 (2022 - £113,411). This balance has been shown within Creditors.

During the year the company paid dividends of £4,000 (2022 - £4,000) to the directors.

13. ULTIMATE CONTROLLING PARTY

The ultimate control of the company lies with the directors and joint shareholders, Mr A C Hancock and Miss J E Mian.