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REGISTERED NUMBER: 12781037 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2023

for

House Gardens Limited

House Gardens Limited (Registered number: 12781037)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


House Gardens Limited

Company Information
for the Year Ended 31 July 2023







DIRECTOR: D J Thompson





REGISTERED OFFICE: Second Floor
2 Walsworth Road
HITCHIN
Hertfordshire
SG4 9SP





REGISTERED NUMBER: 12781037 (England and Wales)





ACCOUNTANTS: D and E Accountancy Ltd
Tax Advisors and Accountants
2nd Floor, 2 Walsworth Road
Hitchin
Hertfordshire
SG4 9SP

House Gardens Limited (Registered number: 12781037)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 21,315 17,837

CURRENT ASSETS
Stocks 10,075 -
Debtors 5 3,269 5,040
Cash at bank 15,618 13,681
28,962 18,721
CREDITORS
Amounts falling due within one year 6 36,131 19,360
NET CURRENT LIABILITIES (7,169 ) (639 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,146

17,198

CREDITORS
Amounts falling due after more than
one year

7

(8,915

)

(13,689

)

PROVISIONS FOR LIABILITIES 8 (4,049 ) (3,389 )
NET ASSETS 1,182 120

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 1,082 20
SHAREHOLDERS' FUNDS 1,182 120

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

House Gardens Limited (Registered number: 12781037)

Balance Sheet - continued
31 July 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 director and authorised for issue on 20 December 2023 and were signed by:





D J Thompson - Director


House Gardens Limited (Registered number: 12781037)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

House Gardens 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.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.


House Gardens Limited (Registered number: 12781037)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

2. ACCOUNTING POLICIES - continued
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.

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 4 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2022 2,992 21,000 1,927 25,919
Additions 7,136 - - 7,136
At 31 July 2023 10,128 21,000 1,927 33,055
DEPRECIATION
At 1 August 2022 510 6,300 1,272 8,082
Charge for year 1,237 2,205 216 3,658
At 31 July 2023 1,747 8,505 1,488 11,740
NET BOOK VALUE
At 31 July 2023 8,381 12,495 439 21,315
At 31 July 2022 2,482 14,700 655 17,837

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 3,269 390
Other debtors - 4,650
3,269 5,040

House Gardens Limited (Registered number: 12781037)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Taxation and social security 16,426 9,614
Other creditors 19,705 9,746
36,131 19,360

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.7.23 31.7.22
£    £   
Hire purchase contracts 8,915 13,689

8. PROVISIONS FOR LIABILITIES
31.7.23 31.7.22
£    £   
Deferred tax 4,049 3,389

Deferred
tax
£   
Balance at 1 August 2022 3,389
Charge to Income Statement during year 660
Balance at 31 July 2023 4,049

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 August 2022 20
Profit for the year 30,062
Dividends (29,000 )
At 31 July 2023 1,082

House Gardens Limited (Registered number: 12781037)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2023 and 31 July 2022:

31.7.23 31.7.22
£    £   
D J Thompson
Balance outstanding at start of year 4,650 -
Amounts advanced - 4,650
Amounts repaid (4,650 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 4,650