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REGISTERED NUMBER: 06297139 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Garden Gate Services Limited

Garden Gate Services Limited (Registered number: 06297139)

Contents of the Financial Statements
for the Year Ended 30 June 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Garden Gate Services Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: A Daubney
Mrs J Daubney





SECRETARY: Mrs J Daubney





REGISTERED OFFICE: Unit 19
Moorside Maltings
Burton Row
Hunslet
Leeds
LS11 5NX





REGISTERED NUMBER: 06297139 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

Garden Gate Services Limited (Registered number: 06297139)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 278 943
278 943

CURRENT ASSETS
Stocks 1,216 1,845
Debtors 6 7,832 9,562
Cash at bank and in hand 8,110 11,502
17,158 22,909
CREDITORS
Amounts falling due within one year 7 10,088 13,629
NET CURRENT ASSETS 7,070 9,280
TOTAL ASSETS LESS CURRENT
LIABILITIES

7,348

10,223

CAPITAL AND RESERVES
Called up share capital 3 3
Retained earnings 7,345 10,220
SHAREHOLDERS' FUNDS 7,348 10,223

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 10 November 2023 and were signed on its behalf by:




A Daubney - Director


Garden Gate Services Limited (Registered number: 06297139)

Notes to the Financial Statements
for the Year Ended 30 June 2023


1. STATUTORY INFORMATION

Garden Gate Services 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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 each asset over its estimated useful life.
Plant & Machinery - 15% on reducing balance
Motor Vehicle - 25% on reducing balance
Computer Equipment - 33% on cost

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

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 1 (2022 - 1 ) .

Garden Gate Services Limited (Registered number: 06297139)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2022
and 30 June 2023 7,000
AMORTISATION
At 1 July 2022
and 30 June 2023 7,000
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -

5. TANGIBLE FIXED ASSETS
Plant & Motor Computer
Machinery Vehicle Equipment Totals
£    £    £    £   
COST
At 1 July 2022
and 30 June 2023 1,943 4,695 1,097 7,735
DEPRECIATION
At 1 July 2022 1,371 4,547 874 6,792
Charge for year 572 37 56 665
At 30 June 2023 1,943 4,584 930 7,457
NET BOOK VALUE
At 30 June 2023 - 111 167 278
At 30 June 2022 572 148 223 943

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade Debtors 6,172 7,650
Other Debtors 1,436 1,436
Prepayments 224 476
7,832 9,562

Garden Gate Services Limited (Registered number: 06297139)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade Creditors 3,183 1,562
Tax 192 3,156
Social Security & Other Taxes 131 -
VAT 350 494
Directors Loan Account 5,632 7,717
Accrued Expenses 600 700
10,088 13,629

8. RELATED PARTY DISCLOSURES

The company is controlled by the company director.