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REGISTERED NUMBER: 06330272 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2023

FOR

CMH GARDENING LTD

CMH GARDENING LTD (REGISTERED NUMBER: 06330272)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CMH GARDENING LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTOR: C M Hugill





REGISTERED OFFICE: 4 Office Village
Forder Way
Cygnet Park
Hampton
Cambridgeshire
PE7 8GX





REGISTERED NUMBER: 06330272 (England and Wales)





ACCOUNTANTS: TC Group
4 Office Village
Forder Way
Cygnet Park, Hampton
Peterborough
Cambridgeshire
PE7 8GX

CMH GARDENING LTD (REGISTERED NUMBER: 06330272)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 90,725 60,816

CURRENT ASSETS
Stocks 5 1,500 1,500
Debtors 6 6,067 8,067
Cash at bank 5,261 7,951
12,828 17,518
CREDITORS
Amounts falling due within one year 7 141,554 78,773
NET CURRENT LIABILITIES (128,726 ) (61,255 )
TOTAL ASSETS LESS CURRENT LIABILITIES (38,001 ) (439 )

CREDITORS
Amounts falling due after more than one
year

8

(4,895

)

(20,748

)

PROVISIONS FOR LIABILITIES 10 (4,524 ) -
NET LIABILITIES (47,420 ) (21,187 )

CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Retained earnings (48,420 ) (22,187 )
SHAREHOLDERS' FUNDS (47,420 ) (21,187 )

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

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

CMH GARDENING LTD (REGISTERED NUMBER: 06330272)

BALANCE SHEET - continued
31 AUGUST 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 1 April 2024 and were signed by:





C M Hugill - Director


CMH GARDENING LTD (REGISTERED NUMBER: 06330272)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023


1. STATUTORY INFORMATION

Cmh Gardening 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

No significant judgements (apart from those involving estimations) have been made by management in the process of applying the entity's accounting policies and preparing these financial statements.

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There have been no key assumptions or there sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

At each balance sheet date assets not carried at fair value are assessed to determine whether there is an indication that the asset may be impaired. If there is such an indication the recoverable amount of the asset is compared to the carrying amount of the asset.

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

CMH GARDENING LTD (REGISTERED NUMBER: 06330272)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


2. ACCOUNTING POLICIES - continued

Financial instruments
The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows:

Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost.

Financial liabilities - trade creditors, accruals and other creditors and basic financial instruments and are measured at amortised cost. Taxation and social security and not included in the financial instruments disclosure definition.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Debtors
Short term debtors are initially measured at transaction price less attributable costs and then subsequently measured at amortised costs using EIR. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are initially measured at transaction price less attributable costs. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

CMH GARDENING LTD (REGISTERED NUMBER: 06330272)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


2. ACCOUNTING POLICIES - continued

Going concern
The financial statements have been prepared on a going concern basis which assumes that the company will continue in operation existence for the foreseeable future. The validity of this assumption depends upon an improvement in the company's trading position and continued financial support from its owner.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 September 2022 46,986 71,138 828 118,952
Additions 1,710 54,995 374 57,079
At 31 August 2023 48,696 126,133 1,202 176,031
DEPRECIATION
At 1 September 2022 23,164 34,340 632 58,136
Charge for year 6,384 20,657 129 27,170
At 31 August 2023 29,548 54,997 761 85,306
NET BOOK VALUE
At 31 August 2023 19,148 71,136 441 90,725
At 31 August 2022 23,822 36,798 196 60,816

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 September 2022
and 31 August 2023 34,630 52,732 87,362
DEPRECIATION
At 1 September 2022 14,552 28,256 42,808
Charge for year 5,020 6,119 11,139
At 31 August 2023 19,572 34,375 53,947
NET BOOK VALUE
At 31 August 2023 15,058 18,357 33,415
At 31 August 2022 20,078 24,476 44,554

5. STOCKS
2023 2022
£    £   
Stocks 1,500 1,500

CMH GARDENING LTD (REGISTERED NUMBER: 06330272)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 151 3,504
Tax 1,201 -
VAT 3,257 -
Deferred tax asset - 1,639
Prepayments and accrued income 1,458 2,924
6,067 8,067

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 9) 3,218 4,682
Hire purchase contracts 12,105 18,219
Social security and other taxes - 619
VAT - 13,014
Credit Card - 2,295
Directors' loan accounts 124,731 36,868
Accrued expenses 1,500 3,076
141,554 78,773

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans (see note 9) - 3,748
Hire purchase contracts 4,895 17,000
4,895 20,748

9. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank loans 3,218 4,682

Amounts falling due between one and two years:
Bank loans - 1-2 years - 3,748

10. PROVISIONS FOR LIABILITIES
2023
£   
Deferred tax 4,524

CMH GARDENING LTD (REGISTERED NUMBER: 06330272)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2023


10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 September 2022 (1,639 )
Provided during year 6,163
Balance at 31 August 2023 4,524

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,000 Ordinary £1 1,000 1,000

12. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At at the year-end date £124,731 (2022 : £36,868) was owed to the Director in the form of a Directors Loan. This amount is interest free and repayable upon demand.

13. ULTIMATE CONTROLLING PARTY

The company is controlled by C M Hugill by virtue of his shareholding.