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Registered number: 08033299
Primrose Garden Maintenance Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Bourne and Bargery Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08033299
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,761 8,720
6,761 8,720
CURRENT ASSETS
Debtors 5 10,343 9,191
Cash at bank and in hand 16,099 12,446
26,442 21,637
Creditors: Amounts Falling Due Within One Year 6 (15,899 ) (11,341 )
NET CURRENT ASSETS (LIABILITIES) 10,543 10,296
TOTAL ASSETS LESS CURRENT LIABILITIES 17,304 19,016
NET ASSETS 17,304 19,016
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 17,302 19,014
SHAREHOLDERS' FUNDS 17,304 19,016
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Katherine Primrose
Director
09/04/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Primrose Garden Maintenance Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08033299 . The registered office is 7 Withies Park, Midsomer Norton, Radstock, BA3 2NU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 4 4
5 5
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2023 12,622 69,440 82,062
As at 31 March 2024 12,622 69,440 82,062
Depreciation
As at 1 April 2023 10,409 62,933 73,342
Provided during the period 332 1,627 1,959
As at 31 March 2024 10,741 64,560 75,301
Net Book Value
As at 31 March 2024 1,881 4,880 6,761
As at 1 April 2023 2,213 6,507 8,720
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 10,343 9,191
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 4,406 -
VAT 1,729 1,537
Accruals and deferred income 900 900
Directors' loan accounts 8,864 8,904
15,899 11,341
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
Page 4
Page 5
2024 2023
£ £
Mr James Primrose 1,000 2,000
Mrs Katherine Primrose 1,000 2,000
9. Reserves
Page 5