1 September 2022 false No description of principal activity Taxfiler 2023.10.1 12821007business:PrivateLimitedCompanyLtd2022-09-012023-08-31 128210072022-08-31 128210072022-09-012023-08-31 12821007business:AuditExempt-NoAccountantsReport2022-09-012023-08-31 12821007business:FilletedAccounts2022-09-012023-08-31 128210072023-08-31 12821007business:Director12022-09-012023-08-31 12821007business:Director22022-09-012023-08-31 12821007business:RegisteredOffice2022-09-012023-08-31 128210072022-08-31 12821007core:WithinOneYear2023-08-31 12821007core:WithinOneYear2022-08-31 12821007core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 12821007core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 12821007core:CapitalContributionReservecore:PreviouslyStatedAmount2023-08-31 12821007core:CapitalContributionReservecore:PreviouslyStatedAmount2022-08-31 12821007core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 12821007core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 12821007core:PreviouslyStatedAmount2023-08-31 12821007core:PreviouslyStatedAmount2022-08-31 12821007business:SmallEntities2022-09-012023-08-31 12821007countries:EnglandWales2022-09-012023-08-31 12821007core:PlantMachinery2022-09-012023-08-31 12821007core:FurnitureFittings2022-09-012023-08-31 12821007core:ComputerEquipment2022-09-012023-08-31 12821007core:IntangibleAssetsOtherThanGoodwill2022-08-31 12821007core:IntangibleAssetsOtherThanGoodwill2023-08-31 12821007core:PlantMachinery2022-08-31 12821007core:FurnitureFittings2022-08-31 12821007core:PlantMachinery2023-08-31 12821007core:FurnitureFittings2023-08-31 12821007core:AfterOneYear2023-08-31 12821007core:AfterOneYear2022-08-31 12821007business:Director112022-09-012023-08-31 12821007business:Director112022-08-31 12821007business:Director112023-08-31 12821007business:Director222022-09-012023-08-31 12821007business:Director222022-08-31 12821007business:Director222023-08-31 128210072021-09-012022-08-31 iso4217:GBP xbrli:pure
Garden of Alchemy Limited Company Information for the year ended 31 August 2023
Directors
Annabelle Nicoll Morten Osthus
Company Number
12821007 (England and Wales)
Registered Office
LITTLE OAKS BUCKHAM HILL ISFIELD UCKFIELD TN22 5XU ENGLAND
Accountants
Bloodwood Accounting Ltd 57 Green Lane Tadworth Surrey KT20 6TJ
- 1 -
Garden of Alchemy Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
42,955 
42,955 
Tangible assets
3,183 
2,704 
46,138 
45,659 
Current assets
Inventories
500 
500 
Debtors
(12)
- 
Cash at bank and in hand
5,044 
2,168 
5,532 
2,668 
Creditors: amounts falling due within one year
(41,008)
(47,854)
Net current liabilities
(35,476)
(45,186)
Net assets
10,662 
473 
Capital and reserves
Called up share capital
10 
10 
Capital contribution reserve
2,200 
- 
Profit and loss account
8,452 
463 
Shareholders' funds
10,662 
473 
For the year ending 31 August 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 November 2023 and were signed on its behalf by
Morten Osthus Director Company Registration No. 12821007
- 2 -
Garden of Alchemy Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Garden of Alchemy Limited is a private company, limited by shares, registered in England and Wales, registration number 12821007. The registered office is LITTLE OAKS BUCKHAM HILL, ISFIELD, UCKFIELD, TN22 5XU, ENGLAND.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Fixtures & fittings
20% straight line
Computer equipment
20% straight line
4
Intangible fixed assets
Other 
£ 
Cost
At 1 September 2022
42,955 
At 31 August 2023
42,955 
Amortisation
At 1 September 2022
- 
At 31 August 2023
- 
Net book value
At 31 August 2023
42,955 
At 31 August 2022
42,955 
- 3 -
Garden of Alchemy Limited Notes to the Accounts for the year ended 31 August 2023
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
2,882 
498 
3,380 
Additions
1,217 
227 
1,444 
At 31 August 2023
4,099 
725 
4,824 
Depreciation
At 1 September 2022
576 
100 
676 
Charge for the year
820 
145 
965 
At 31 August 2023
1,396 
245 
1,641 
Net book value
At 31 August 2023
2,703 
480 
3,183 
At 31 August 2022
2,306 
398 
2,704 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
(12)
- 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
1,762 
256 
Loans from directors
39,246 
47,598 
41,008 
47,854 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Current account - no interest, payable at call
47,582 
- 
8,336 
39,246 
Current account - no interest, payable at call
16 
- 
16 
- 
47,598 
- 
8,352 
39,246 
9
Transactions with related parties
Directors lease part of their home, total value during the year = £7800
10
Average number of employees
During the year the average number of employees was 2 (2022: 2).
- 4 -