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REGISTERED NUMBER: 03351943 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

AVANT - GARDENS LIMITED

AVANT - GARDENS LIMITED (REGISTERED NUMBER: 03351943)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AVANT - GARDENS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2023







DIRECTORS: Mr J R Mallinson
Mrs O M Mallinson
Mrs H Mallinson-North
Mrs J Taylor





SECRETARY: Mrs H Mallinson-North





REGISTERED OFFICE: Wigan Road
Leyland
Lancashire
PR25 5XW





REGISTERED NUMBER: 03351943 (England and Wales)





ACCOUNTANTS: Maddocks & Gamble Limited
Chartered Accountants
Suite 5 Ribble Saw Mill
Paley Road
Preston
Lancashire
PR1 8LT

AVANT - GARDENS LIMITED (REGISTERED NUMBER: 03351943)

BALANCE SHEET
30 SEPTEMBER 2023

30.9.23 30.9.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 293,018 302,015

CURRENT ASSETS
Stocks 301,329 332,560
Debtors 5 7,890 9,099
Cash at bank and in hand 313,403 294,997
622,622 636,656
CREDITORS
Amounts falling due within one year 6 507,846 526,307
NET CURRENT ASSETS 114,776 110,349
TOTAL ASSETS LESS CURRENT
LIABILITIES

407,794

412,364

PROVISIONS FOR LIABILITIES 7 9,912 9,126
NET ASSETS 397,882 403,238

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 396,882 402,238
SHAREHOLDERS' FUNDS 397,882 403,238

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

AVANT - GARDENS LIMITED (REGISTERED NUMBER: 03351943)

BALANCE SHEET - continued
30 SEPTEMBER 2023


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 31 October 2023 and were signed on its behalf by:




Mrs J Taylor - Director



Mrs H Mallinson-North - Director


AVANT - GARDENS LIMITED (REGISTERED NUMBER: 03351943)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2023

1. STATUTORY INFORMATION

Avant - Gardens 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 - 2% on reducing balance
Plant and machinery - 20% on reducing balance

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.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 37 (2022 - 42 ) .

AVANT - GARDENS LIMITED (REGISTERED NUMBER: 03351943)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2022 296,195 329,286 625,481
Additions - 11,918 11,918
At 30 September 2023 296,195 341,204 637,399
DEPRECIATION
At 1 October 2022 60,132 263,334 323,466
Charge for year 4,719 16,196 20,915
At 30 September 2023 64,851 279,530 344,381
NET BOOK VALUE
At 30 September 2023 231,344 61,674 293,018
At 30 September 2022 236,063 65,952 302,015

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 840 3,255
Other debtors 7,050 5,844
7,890 9,099

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 20,206 49,146
Taxation and social security 46,148 38,691
Other creditors 441,492 438,470
507,846 526,307

7. PROVISIONS FOR LIABILITIES
30.9.23 30.9.22
£    £   
Deferred tax 9,912 9,126

Deferred
tax
£   
Balance at 1 October 2022 9,126
Provided during year 786
Balance at 30 September 2023 9,912

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £78,000 (2022 - £30,000) were paid to the directors .

The credit balance on the directors' current account at 30 September 2023 was £420,000 (2022 - £420,000). The Directors have the right to charge interest on any outstanding balance.

AVANT - GARDENS LIMITED (REGISTERED NUMBER: 03351943)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2023

9. ULTIMATE CONTROLLING PARTY

Mrs J Taylor and Mrs H Mallinson-North, being the sole shareholders in the company, are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.