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REGISTERED NUMBER: 10522251 (England and Wales)















ARBOR GARDEN SOLUTIONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

28 FEBRUARY 2023






ARBOR GARDEN SOLUTIONS LIMITED (REGISTERED NUMBER: 10522251)






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

Report of the Accountants 8

ARBOR GARDEN SOLUTIONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTORS: G Surna
M Skackovas





REGISTERED OFFICE: Dhc Business Centre,
226 Dogsthorpe Road
PETERBOROUGH
PE1 3PB





REGISTERED NUMBER: 10522251 (England and Wales)





ACCOUNTANTS: DHC Accountants Limited
DHC Business Centre
226 Dogsthorpe Road
Peterborough
Cambridgeshire
PE1 3PB

ARBOR GARDEN SOLUTIONS LIMITED (REGISTERED NUMBER: 10522251)

BALANCE SHEET
28 FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 259,338 184,191
Tangible assets 4 499,892 483,491
759,230 667,682

CURRENT ASSETS
Stocks 120,310 285,735
Debtors 5 23,888 64,458
Cash at bank and in hand 65,947 115,360
210,145 465,553
CREDITORS
Amounts falling due within one year 6 1,126,077 1,118,072
NET CURRENT LIABILITIES (915,932 ) (652,519 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(156,702

)

15,163

CREDITORS
Amounts falling due after more than one
year

7

258,184

44,665
NET LIABILITIES (414,886 ) (29,502 )

CAPITAL AND RESERVES
Called up share capital 102 102
Retained earnings 9 (414,988 ) (29,604 )
(414,886 ) (29,502 )

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.

ARBOR GARDEN SOLUTIONS LIMITED (REGISTERED NUMBER: 10522251)

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 29 November 2023 and were signed on its behalf by:





G Surna - Director


ARBOR GARDEN SOLUTIONS LIMITED (REGISTERED NUMBER: 10522251)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1. 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.

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.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 48 ) .

ARBOR GARDEN SOLUTIONS LIMITED (REGISTERED NUMBER: 10522251)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023

3. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 March 2022 216,696
Additions 120,912
At 28 February 2023 337,608
AMORTISATION
At 1 March 2022 32,505
Amortisation for year 45,765
At 28 February 2023 78,270
NET BOOK VALUE
At 28 February 2023 259,338
At 28 February 2022 184,191

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 March 2022 485,683 77,703 21,250 40,351 624,987
Additions 57,205 46,408 - 1,004 104,617
At 28 February 2023 542,888 124,111 21,250 41,355 729,604
DEPRECIATION
At 1 March 2022 109,598 12,503 5,313 14,082 141,496
Charge for year 64,993 16,741 2,391 4,091 88,216
At 28 February 2023 174,591 29,244 7,704 18,173 229,712
NET BOOK VALUE
At 28 February 2023 368,297 94,867 13,546 23,182 499,892
At 28 February 2022 376,085 65,200 15,937 26,269 483,491

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 23,888 64,458

ARBOR GARDEN SOLUTIONS LIMITED (REGISTERED NUMBER: 10522251)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other loans (see note 8) 656,983 466,448
Trade creditors 11,691 56,226
Social security and other taxes 27,377 111,859
VAT 247,307 194,668
Other creditors 75,987 254,204
Capital ontap 33,216 31,973
Credit card 4,248 4,915
All star fuel card (2,221 ) (2,221 )
Directors' current accounts 61,148 -
Directors' loan accounts 10,341 -
1,126,077 1,118,072

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2023 2022
£    £   
Bank loans (see note 8) 32,500 42,500
Other loans (see note 8) 194,805 -
Hire purchase contracts 30,879 2,165
258,184 44,665

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 32,500 42,500

8. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Other loans 656,983 466,448

Amounts falling due between one and two years:
Other loans - 1-2 years 50,719 -

Amounts falling due between two and five years:
Other loans - 2-5 years 144,086 -

ARBOR GARDEN SOLUTIONS LIMITED (REGISTERED NUMBER: 10522251)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023

8. LOANS - continued
2023 2022
£    £   
Amounts falling due in more than five years:
Repayable by instalments
Bank loans more 5 yr by instal 32,500 42,500

9. RESERVES
Retained
earnings
£   

At 1 March 2022 (29,604 )
Deficit for the year (385,384 )
At 28 February 2023 (414,988 )

ARBOR GARDEN SOLUTIONS LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
ARBOR GARDEN SOLUTIONS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 28 February 2023 set out on pages two to three and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






DHC Accountants Limited
DHC Business Centre
226 Dogsthorpe Road
Peterborough
Cambridgeshire
PE1 3PB


29 November 2023