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Registered number: 03187767
Garrison Associates Limited
Financial Statements
For The Year Ended 30 April 2023
Applewood LLP
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03187767
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,987,675 1,988,184
1,987,675 1,988,184
CURRENT ASSETS
Debtors 5 908 746
Cash at bank and in hand 233,017 188,882
233,925 189,628
Creditors: Amounts Falling Due Within One Year 6 (42,580 ) (42,232 )
NET CURRENT ASSETS (LIABILITIES) 191,345 147,396
TOTAL ASSETS LESS CURRENT LIABILITIES 2,179,020 2,135,580
Creditors: Amounts Falling Due After More Than One Year 7 - (32,306 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (75,635 ) (75,732 )
NET ASSETS 2,103,385 2,027,542
CAPITAL AND RESERVES
Called up share capital 9 500,002 500,002
Profit and Loss Account 1,603,383 1,527,540
SHAREHOLDERS' FUNDS 2,103,385 2,027,542
Page 1
Page 2
For the year ending 30 April 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Margaret Warner
Director
01/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Garrison Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03187767 . The registered office is 80 Guildhall Street, Bury St Edmunds, Suffolk, IP33 1QB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the rental income from investment properties.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold not depreciated
Plant & Machinery 10-25% on cost
Fixtures & Fittings 10-25% on cost
2.4. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was NIL (2022: NIL)
- -
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 May 2022 1,985,000 8,341 11,736 2,005,077
As at 30 April 2023 1,985,000 8,341 11,736 2,005,077
Depreciation
As at 1 May 2022 - 5,220 11,673 16,893
Provided during the period - 446 63 509
As at 30 April 2023 - 5,666 11,736 17,402
Net Book Value
As at 30 April 2023 1,985,000 2,675 - 1,987,675
As at 1 May 2022 1,985,000 3,121 63 1,988,184
Freehold land and buildings are exclusively investment properties.
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 908 746
908 746
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 10 39
Corporation tax 19,447 19,277
VAT 4,941 4,988
Accruals and deferred income 17,845 17,928
Directors' loan accounts 337 -
42,580 42,232
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account - 32,306
- 32,306
8. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances and the future tax impact of fair value gains and losses on investment properties.
2023 2022
£ £
Other timing differences 75,635 75,732
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 500,002 500,002
10. Reserves
Revaluation of investment properties has resulted in a fair value reserve of £701,813. This represents unrealised profits after tax on the future sale of the properties.
11. Ultimate Controlling Party
The company's ultimate controlling party is Margaret Warner by virtue of her ownership of 100% of the issued share capital in the company.
Page 4