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REGISTERED NUMBER: 06822826 (England and Wales)


















Unaudited Financial Statements

for the Year Ended 28 February 2023

for

Graftingardeners Limited

Graftingardeners Limited (Registered number: 06822826)






Contents of the Financial Statements
for the Year Ended 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Graftingardeners Limited

Company Information
for the Year Ended 28 February 2023







DIRECTORS: A Rybinski
P Rybinski





SECRETARY:





REGISTERED OFFICE: 16 Beaufort Court
Admirals Way
Canary Wharf
London
E14 9XL





REGISTERED NUMBER: 06822826 (England and Wales)





ACCOUNTANTS: RBS Accountants Limited
16 Beaufort Court
Admirals Way
London
Docklands
London
E14 9XL

Graftingardeners Limited (Registered number: 06822826)

Balance Sheet
28 February 2023

28.2.23 28.2.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,376,178 1,222,786
Investments 5 140 140
1,376,318 1,222,926

CURRENT ASSETS
Debtors 6 572,983 713,094
Cash at bank and in hand 1,478,061 824,049
2,051,044 1,537,143
CREDITORS
Amounts falling due within one year 7 2,231,711 242,167
NET CURRENT (LIABILITIES)/ASSETS (180,667 ) 1,294,976
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,195,651

2,517,902

PROVISIONS FOR LIABILITIES 115,710 86,565
NET ASSETS 1,079,941 2,431,337

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 1,079,741 2,431,137
1,079,941 2,431,337

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

Graftingardeners Limited (Registered number: 06822826)

Balance Sheet - continued
28 February 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 25 November 2023 and were signed on its behalf by:





A Rybinski - Director


Graftingardeners Limited (Registered number: 06822826)

Notes to the Financial Statements
for the Year Ended 28 February 2023

1. STATUTORY INFORMATION

Graftingardeners 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 - in accordance with the property
Plant and machinery - 25% on cost
Motor vehicles - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at 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 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 25 (2022 - 17 ) .

Graftingardeners Limited (Registered number: 06822826)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

4. TANGIBLE FIXED ASSETS
Freehold Long Plant and Motor
property leasehold machinery vehicles Totals
£    £    £    £    £   
COST
At 1 March 2022 594,525 194,548 468,306 502,738 1,760,117
Additions - 27,990 383,197 32,496 443,683
Disposals - - (34,950 ) (11,391 ) (46,341 )
At 28 February 2023 594,525 222,538 816,553 523,843 2,157,459
DEPRECIATION
At 1 March 2022 - 21,893 334,449 180,989 537,331
Charge for year - 9,890 144,574 109,284 263,748
Eliminated on disposal - - (16,950 ) (2,848 ) (19,798 )
At 28 February 2023 - 31,783 462,073 287,425 781,281
NET BOOK VALUE
At 28 February 2023 594,525 190,755 354,480 236,418 1,376,178
At 28 February 2022 594,525 172,655 133,857 321,749 1,222,786

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 March 2022
and 28 February 2023 140
NET BOOK VALUE
At 28 February 2023 140
At 28 February 2022 140

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade debtors 236,840 288,542
Other debtors 183,388 123,642
Directors' current accounts 133,867 282,691
Prepayments and accrued income 18,888 18,219
572,983 713,094

Graftingardeners Limited (Registered number: 06822826)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.23 28.2.22
£    £   
Trade creditors 22,659 19,199
Amounts owed to group undertakings 1,996,000 -
Tax 118,835 121,391
Social security and other taxes 7,225 9,213
VAT 68,478 79,793
Other creditors 9,764 3,821
Accrued expenses 8,750 8,750
2,231,711 242,167

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2023 and 28 February 2022:

28.2.23 28.2.22
£    £   
A Rybinski
Balance outstanding at start of year 141,144 148,289
Amounts repaid (74,412 ) (7,145 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 66,732 141,144

P Rybinski
Balance outstanding at start of year 141,547 148,289
Amounts repaid (74,412 ) (6,742 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 67,135 141,547

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Graftinterest Limited.