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REGISTERED NUMBER: 07159213 (England and Wales)










Unaudited Financial Statements

for the Year Ended 28 February 2023

for

Rowan Tree Garden Design Limited

Rowan Tree Garden Design Limited (Registered number: 07159213)






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


Rowan Tree Garden Design Limited

Company Information
for the Year Ended 28 February 2023







Directors: J North
S C North





Registered office: 19 Westbourne Park
Scarborough
YO12 4AS





Registered number: 07159213 (England and Wales)





Accountants: Ashby Berry Coulsons
2 Belgrave Crescent
Scarborough
North Yorkshire
YO11 1UB

Rowan Tree Garden Design Limited (Registered number: 07159213)

Balance Sheet
28 February 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 87,897 103,212

Current assets
Debtors 5 1,433 14,810
Cash at bank 44,110 9,676
45,543 24,486
Creditors
Amounts falling due within one year 6 35,407 35,150
Net current assets/(liabilities) 10,136 (10,664 )
Total assets less current liabilities 98,033 92,548

Creditors
Amounts falling due after more than one
year

7

(35,359

)

(45,905

)

Provisions for liabilities (4,988 ) (4,785 )
Net assets 57,686 41,858

Capital and reserves
Called up share capital 9 10 10
Retained earnings 10 57,676 41,848
Shareholders' funds 57,686 41,858

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.

Rowan Tree Garden Design Limited (Registered number: 07159213)

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 21 November 2023 and were signed on its behalf by:




J North - Director



S C North - Director


Rowan Tree Garden Design Limited (Registered number: 07159213)

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

1. Statutory information

Rowan Tree Garden Design 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.
Land and buildings - 12.5% on cost
Plant and machinery etc - 25% on reducing balance

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.

3. Employees and directors

The average number of employees during the year was 5 (2022 - 3 ) .

Rowan Tree Garden Design Limited (Registered number: 07159213)

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

4. Tangible fixed assets
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
£    £    £    £    £   
Cost
At 1 March 2022 61,642 16,000 9,426 50,823 137,891
Disposals - - - (10,000 ) (10,000 )
At 28 February 2023 61,642 16,000 9,426 40,823 127,891
Depreciation
At 1 March 2022 - 1,376 8,106 25,197 34,679
Charge for year - 3,657 330 4,766 8,753
Eliminated on disposal - - - (3,438 ) (3,438 )
At 28 February 2023 - 5,033 8,436 26,525 39,994
Net book value
At 28 February 2023 61,642 10,967 990 14,298 87,897
At 28 February 2022 61,642 14,624 1,320 25,626 103,212

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 851 3,476
Tax (18 ) 1,848
VAT - 8,886
Prepayments 600 600
1,433 14,810

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Bank loans and overdrafts 9,660 9,660
Hire purchase contracts 4,500 4,500
Trade creditors 1,032 5,146
Tax 4,509 61
Social security and other taxes 161 1,753
VAT 2,414 -
Directors' current accounts 11,561 12,530
Accrued expenses 1,570 1,500
35,407 35,150

Rowan Tree Garden Design Limited (Registered number: 07159213)

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

7. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Bank loans - 1-2 years 9,660 9,660
Bank loans - 2-5 years 22,699 28,349
Bank loans more 5 yr by instal - 396
Hire purchase contracts 3,000 7,500
35,359 45,905

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 396

8. Secured debts

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 42,019 48,065

There is a fixed and floating charge over all assets of the company.

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
10 Ordinary shares £1 10 10

10. Reserves
Retained
earnings
£   

At 1 March 2022 41,848
Profit for the year 19,828
Dividends (4,000 )
At 28 February 2023 57,676