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REGISTERED NUMBER: 10012665 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Cedar Garden Rooms Ltd

Cedar Garden Rooms Ltd (Registered number: 10012665)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Cedar Garden Rooms Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTORS: P Coles-Johnson
G Eamonson
A Eamonson





REGISTERED OFFICE: 100 High Ash Drive
Alwoodley
Leeds
West Yorkshire
LS17 8RE





REGISTERED NUMBER: 10012665 (England and Wales)





ACCOUNTANTS: Leon & Company
Chartered Accountants
100 High Ash Drive
Alwoodley
Leeds
West Yorkshire
LS17 8RE

Cedar Garden Rooms Ltd (Registered number: 10012665)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 13,331 15,998
Tangible assets 5 34,308 11,068
47,639 27,066

CURRENT ASSETS
Stocks 41,608 17,700
Debtors 6 188,399 186,691
Cash in hand - 200
230,007 204,591
CREDITORS
Amounts falling due within one year 7 171,313 164,231
NET CURRENT ASSETS 58,694 40,360
TOTAL ASSETS LESS CURRENT
LIABILITIES

106,333

67,426

CREDITORS
Amounts falling due after more than one
year

8

(75,515

)

(65,936

)

PROVISIONS FOR LIABILITIES (44 ) (44 )
NET ASSETS 30,774 1,446

CAPITAL AND RESERVES
Called up share capital 9 200 200
Retained earnings 30,574 1,246
SHAREHOLDERS' FUNDS 30,774 1,446

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

Cedar Garden Rooms Ltd (Registered number: 10012665)

Balance Sheet - continued
31 March 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 February 2024 and were signed on its behalf by:





A Eamonson - Director


Cedar Garden Rooms Ltd (Registered number: 10012665)

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

1. STATUTORY INFORMATION

Cedar Garden Rooms Ltd 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of twelve years.

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

Plant & Machinery 20%

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 Statement of Income and Retained Earnings, 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.

Cedar Garden Rooms Ltd (Registered number: 10012665)

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

2. ACCOUNTING POLICIES - continued

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 8 (2022 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 32,000
AMORTISATION
At 1 April 2022 16,002
Charge for year 2,667
At 31 March 2023 18,669
NET BOOK VALUE
At 31 March 2023 13,331
At 31 March 2022 15,998

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2022 8,741 14,319 23,060
Additions 15,500 15,360 30,860
Disposals (8,500 ) - (8,500 )
At 31 March 2023 15,741 29,679 45,420
DEPRECIATION
At 1 April 2022 8,018 3,974 11,992
Charge for year 1,589 3,855 5,444
Eliminated on disposal (6,324 ) - (6,324 )
At 31 March 2023 3,283 7,829 11,112
NET BOOK VALUE
At 31 March 2023 12,458 21,850 34,308
At 31 March 2022 723 10,345 11,068

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Other debtors 188,399 186,691

Cedar Garden Rooms Ltd (Registered number: 10012665)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 20,720 17,457
Trade creditors 63,637 70,791
Taxation and social security 49,759 39,421
Other creditors 37,197 36,562
171,313 164,231

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans 66,942 60,928
Other creditors 8,573 5,008
75,515 65,936

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 49,249 52,095

Repayable by instalments
Other loan 17,693 8,833

9. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
200 Share capital 1 £1 200 200

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

There is a director's loan account in favour of one director in the sum of £5,581 (2022: £5,161) at the year end. There is also a director's loan debit balance in respect of two other directors in the sum of £18,107
(2022: £18,108). These loans is interest free and repayable-upon-demand..

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is that of Messrs Eamonson and Eamonson by virtue of their combined holding of 95% of the company's issued equity share capital.

Cedar Garden Rooms Ltd

Report of the Accountants to the Directors of
Cedar Garden Rooms Ltd

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 31 March 2023 set out on page nil 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.






Leon & Company
Chartered Accountants
100 High Ash Drive
Alwoodley
Leeds
West Yorkshire
LS17 8RE


Date: .............................................