Company Registration No. 13637512 (England and Wales)
Gardner Capital Limited
Unaudited accounts
for the year ended 30 September 2023
Gardner Capital Limited
Unaudited accounts
Contents
Gardner Capital Limited
Company Information
for the year ended 30 September 2023
Directors
Mr James Wollerton
Mr Andrew Sawicki
Company Number
13637512 (England and Wales)
Registered Office
Unit 1 Shepcote Lane
Sheffield
South Yorkshire
S9 1TG
United Kingdom
Accountants
Symmetry Accounting Services Limited
124 Hungerhill Road
Rotherham
South Yorkshire
S61 3NP
Gardner Capital Limited
Statement of financial position
as at 30 September 2023
Investment property
322,057
-
Cash at bank and in hand
73,006
1
Creditors: amounts falling due within one year
(388,370)
-
Net current (liabilities)/assets
(315,364)
1
Called up share capital
1
1
Profit and loss account
6,692
-
Shareholders' funds
6,693
1
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2023 and were signed on its behalf by
Mr Andrew Sawicki
Director
Company Registration No. 13637512
Gardner Capital Limited
Notes to the Accounts
for the year ended 30 September 2023
Gardner Capital Limited is a private company, limited by shares, registered in England and Wales, registration number 13637512. The registered office is Unit 1 Shepcote Lane, Sheffield, South Yorkshire, S9 1TG, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
At 30 September 2023
322,057
Gardner Capital Limited
Notes to the Accounts
for the year ended 30 September 2023
5
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
1,570
-
Loans from directors
386,800
-
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
The Company is controlled by Mr Maxwell Gardner, by virtue of his 100% shareholding.
8
Average number of employees
During the year the average number of employees was 2 (2022: 1).