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REGISTERED NUMBER: 09612327 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

GODDEN ALLEN LAWN LIMITED

GODDEN ALLEN LAWN LIMITED (REGISTERED NUMBER: 09612327)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


GODDEN ALLEN LAWN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: N P Curtis
N J Lawn
Mrs K J Curtis
Mrs J E Lawn





REGISTERED OFFICE: 10 Lonsdale Gardens
Tunbridge Wells
Kent
TN1 1NU





REGISTERED NUMBER: 09612327 (England and Wales)





ACCOUNTANTS: Wells Associates
10 Lonsdale Gardens
Tunbridge Wells
Kent
TN1 1NU

GODDEN ALLEN LAWN LIMITED (REGISTERED NUMBER: 09612327)

STATEMENT OF FINANCIAL POSITION
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 47,811 66,936
Property, plant and equipment 5 1,738 3,186
49,549 70,122

CURRENT ASSETS
Debtors 6 95,416 79,008
Cash at bank and in hand 119,319 90,822
214,735 169,830
CREDITORS
Amounts falling due within one year 7 173,856 189,647
NET CURRENT ASSETS/(LIABILITIES) 40,879 (19,817 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

90,428

50,305

PROVISIONS FOR LIABILITIES 242 517
NET ASSETS 90,186 49,788

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 90,086 49,688
SHAREHOLDERS' FUNDS 90,186 49,788

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 6 November 2023 and were signed on its behalf by:





N P Curtis - Director


GODDEN ALLEN LAWN LIMITED (REGISTERED NUMBER: 09612327)

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

1. STATUTORY INFORMATION

Godden Allen Lawn 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
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

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.
Improvements to property - Straight line over 10 years
Plant and machinery - 25% on reducing balance
Computer equipment - 33.33% 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 6 (2022 - 6 ) .

GODDEN ALLEN LAWN LIMITED (REGISTERED NUMBER: 09612327)

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 191,245
AMORTISATION
At 1 April 2022 124,309
Amortisation for year 19,125
At 31 March 2023 143,434
NET BOOK VALUE
At 31 March 2023 47,811
At 31 March 2022 66,936

5. PROPERTY, PLANT AND EQUIPMENT
Improvements
to Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1 April 2022 1,415 819 11,121 13,355
Additions - - 275 275
At 31 March 2023 1,415 819 11,396 13,630
DEPRECIATION
At 1 April 2022 920 641 8,608 10,169
Charge for year 141 45 1,537 1,723
At 31 March 2023 1,061 686 10,145 11,892
NET BOOK VALUE
At 31 March 2023 354 133 1,251 1,738
At 31 March 2022 495 178 2,513 3,186

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 86,151 71,826
Prepayments 9,265 7,182
95,416 79,008

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 154 465
Tax 27,921 29,148
Social security and other taxes 3,141 3,155
VAT 35,972 30,871
Directors' current accounts 103,408 122,858
Accrued expenses 3,260 3,150
173,856 189,647