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REGISTERED NUMBER: 07020864 (England and Wales)












Unaudited Financial Statements

for the Year Ended 30 September 2023

for

The Garden Flooring Company Limited

The Garden Flooring Company Limited (Registered number: 07020864)

Contents of the Financial Statements
for the Year Ended 30 September 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The Garden Flooring Company Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: Mrs L L Kilner
A J Kilner



REGISTERED OFFICE: 3 Langham Close
Godalming
Surrey
GU7 1LE



REGISTERED NUMBER: 07020864 (England and Wales)



ACCOUNTANTS: Mulberry & Co
Chartered Certified Accountants
& Chartered Tax Advisers
C/O Mulberry & Co
Eastgate House
Dogflud Way
Farnham
Surrey
GU9 7UD



LEGAL FORM: Limited by shares

The Garden Flooring Company Limited (Registered number: 07020864)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £   
FIXED ASSETS
Tangible assets 4 6,290 7,779

CURRENT ASSETS
Debtors 5 21,782 50,204
Cash at bank 28,226 15,472
50,008 65,676
CREDITORS
Amounts falling due within one year 6 (51,380 ) (56,462 )
NET CURRENT (LIABILITIES)/ASSETS (1,372 ) 9,214
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,918

16,993

CREDITORS
Amounts falling due after more than one
year

7

(6,000

)

(9,600

)

PROVISIONS FOR LIABILITIES (1,195 ) (1,478 )
NET (LIABILITIES)/ASSETS (2,277 ) 5,915

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (2,377 ) 5,815
SHAREHOLDERS' FUNDS (2,277 ) 5,915

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

The Garden Flooring Company Limited (Registered number: 07020864)

Balance Sheet - continued
30 September 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 5 February 2024 and were signed on its behalf by:





A J Kilner - Director


The Garden Flooring Company Limited (Registered number: 07020864)

Notes to the Financial Statements
for the Year Ended 30 September 2023


1. STATUTORY INFORMATION

The Garden Flooring Company 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 - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% on reducing balance

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.

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 6 (2022 - 6 ) .

The Garden Flooring Company Limited (Registered number: 07020864)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2022 13,782 1,418 18,095 699 33,994
Additions - - - 499 499
At 30 September 2023 13,782 1,418 18,095 1,198 34,493
DEPRECIATION
At 1 October 2022 12,165 844 13,066 140 26,215
Charge for year 405 115 1,257 211 1,988
At 30 September 2023 12,570 959 14,323 351 28,203
NET BOOK VALUE
At 30 September 2023 1,212 459 3,772 847 6,290
At 30 September 2022 1,617 574 5,029 559 7,779

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 18,986 15,450
CIS Deductions 1,595 651
Accrued income - 32,620
Prepayments 1,201 1,483
21,782 50,204

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans and overdrafts 3,600 3,600
Payments on account 8,000 17,001
Trade creditors 18,154 21,234
Corporation tax 5,457 6,791
Social security and other taxes 1,022 -
Pension fund due 327 606
Net wages due 558 -
VAT 11,103 4,887
Directors' current accounts 475 16
Accrued expenses 2,684 2,327
51,380 56,462

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.23 30.9.22
£    £   
Bank loans more 5 yr by instal 6,000 9,600

The Garden Flooring Company Limited (Registered number: 07020864)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
30.9.23 30.9.22
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 6,000 9,600