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2022-01-31 05130065 17 2021-02-01 2022-01-31 05130065 frs-core:CurrentFinancialInstruments 17 2022-01-31 05130065 frs-core:Non-currentFinancialInstruments 17 2022-01-31 05130065 18 2021-02-01 2022-01-31 05130065 frs-core:CurrentFinancialInstruments 18 2022-01-31 05130065 frs-core:Non-currentFinancialInstruments 18 2022-01-31 05130065 19 2021-02-01 2022-01-31 05130065 frs-core:CurrentFinancialInstruments 19 2022-01-31 05130065 frs-core:Non-currentFinancialInstruments 19 2022-01-31 05130065 20 2021-02-01 2022-01-31 05130065 frs-core:CurrentFinancialInstruments 20 2022-01-31 05130065 frs-core:Non-currentFinancialInstruments 20 2022-01-31 05130065 dpl-frs:Item1 2021-02-01 2022-01-31 05130065 dpl-frs:Item1 2021-01-31 05130065 dpl-frs:Item1 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item1 2021-02-01 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item1 2021-01-31 05130065 dpl-frs:CostSales dpl-frs:Item1 2022-01-31 05130065 dpl-frs:DistributionCosts dpl-frs:Item1 2021-02-01 2022-01-31 05130065 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-02-01 2022-01-31 05130065 dpl-frs:Item2 2021-02-01 2022-01-31 05130065 dpl-frs:Item2 2021-01-31 05130065 dpl-frs:Item2 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item2 2021-02-01 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item2 2021-01-31 05130065 dpl-frs:CostSales dpl-frs:Item2 2022-01-31 05130065 dpl-frs:DistributionCosts dpl-frs:Item2 2021-02-01 2022-01-31 05130065 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-02-01 2022-01-31 05130065 dpl-frs:Item3 2021-02-01 2022-01-31 05130065 dpl-frs:Item3 2021-01-31 05130065 dpl-frs:Item3 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item3 2021-02-01 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item3 2021-01-31 05130065 dpl-frs:CostSales dpl-frs:Item3 2022-01-31 05130065 dpl-frs:DistributionCosts dpl-frs:Item3 2021-02-01 2022-01-31 05130065 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-02-01 2022-01-31 05130065 dpl-frs:Item4 2021-02-01 2022-01-31 05130065 dpl-frs:Item4 2021-01-31 05130065 dpl-frs:Item4 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item4 2021-02-01 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item4 2021-01-31 05130065 dpl-frs:CostSales dpl-frs:Item4 2022-01-31 05130065 dpl-frs:DistributionCosts dpl-frs:Item4 2021-02-01 2022-01-31 05130065 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-02-01 2022-01-31 05130065 dpl-frs:Item5 2021-02-01 2022-01-31 05130065 dpl-frs:Item5 2021-01-31 05130065 dpl-frs:Item5 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item5 2021-02-01 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item5 2021-01-31 05130065 dpl-frs:CostSales dpl-frs:Item5 2022-01-31 05130065 dpl-frs:DistributionCosts dpl-frs:Item5 2021-02-01 2022-01-31 05130065 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-02-01 2022-01-31 05130065 dpl-frs:Item6 2021-02-01 2022-01-31 05130065 dpl-frs:Item6 2021-01-31 05130065 dpl-frs:Item6 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item6 2021-02-01 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item6 2021-01-31 05130065 dpl-frs:CostSales dpl-frs:Item6 2022-01-31 05130065 dpl-frs:DistributionCosts dpl-frs:Item6 2021-02-01 2022-01-31 05130065 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-02-01 2022-01-31 05130065 dpl-frs:Item7 2021-02-01 2022-01-31 05130065 dpl-frs:Item7 2021-01-31 05130065 dpl-frs:Item7 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item7 2021-02-01 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item7 2021-01-31 05130065 dpl-frs:CostSales dpl-frs:Item7 2022-01-31 05130065 dpl-frs:DistributionCosts dpl-frs:Item7 2021-02-01 2022-01-31 05130065 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-02-01 2022-01-31 05130065 dpl-frs:Item8 2021-02-01 2022-01-31 05130065 dpl-frs:Item8 2021-01-31 05130065 dpl-frs:Item8 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item8 2021-02-01 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item8 2021-01-31 05130065 dpl-frs:CostSales dpl-frs:Item8 2022-01-31 05130065 dpl-frs:DistributionCosts dpl-frs:Item8 2021-02-01 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05130065 dpl-frs:Item11 2021-01-31 05130065 dpl-frs:Item11 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item11 2021-02-01 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item11 2021-01-31 05130065 dpl-frs:CostSales dpl-frs:Item11 2022-01-31 05130065 dpl-frs:DistributionCosts dpl-frs:Item11 2021-02-01 2022-01-31 05130065 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-02-01 2022-01-31 05130065 dpl-frs:Item12 2021-02-01 2022-01-31 05130065 dpl-frs:Item12 2021-01-31 05130065 dpl-frs:Item12 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item12 2021-02-01 2022-01-31 05130065 dpl-frs:CostSales dpl-frs:Item12 2021-01-31 05130065 dpl-frs:CostSales dpl-frs:Item12 2022-01-31 05130065 dpl-frs:DistributionCosts dpl-frs:Item12 2021-02-01 2022-01-31 05130065 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-02-01 2022-01-31 05130065 1 2021-02-01 2022-01-31 05130065 frs-countries:EnglandWales 2021-02-01 2022-01-31
Registered number: 05130065
Pyle Garden Centre Limited
Unaudited Financial Statements
For The Year Ended 31 January 2023
SW Accounting Solutions Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05130065
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 130,398 123,006
130,398 123,006
CURRENT ASSETS
Stocks 5 371,781 332,149
Debtors 6 870,257 659,635
Cash at bank and in hand 3,549 56,097
1,245,587 1,047,881
Creditors: Amounts Falling Due Within One Year 7 (711,913 ) (509,595 )
NET CURRENT ASSETS (LIABILITIES) 533,674 538,286
TOTAL ASSETS LESS CURRENT LIABILITIES 664,072 661,292
Creditors: Amounts Falling Due After More Than One Year 8 (340,342 ) (418,921 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (16,613 ) (18,398 )
NET ASSETS 307,117 223,973
CAPITAL AND RESERVES
Called up share capital 11 600 600
Profit and Loss Account 306,517 223,373
SHAREHOLDERS' FUNDS 307,117 223,973
Page 1
Page 2
For the year ending 31 January 2023 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
Mr Robert James
Director
18/01/2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pyle Garden Centre Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05130065 . The registered office is 2 Heol Mostyn, Village Farm Industrial Estate, Pyle, Bridgend, CF33 6BJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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:
Freehold 0%
Plant & Machinery 20% Straight Line
Motor Vehicles 20% Straight Line
Fixtures & Fittings 10-20% Straight Line
2.4. Leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 46 (2022: 39)
46 39
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 February 2022 8,511 236,062 22,681 80,787 348,041
Additions - 20,623 29,992 - 50,615
Disposals - - (22,681 ) - (22,681 )
As at 31 January 2023 8,511 256,685 29,992 80,787 375,975
Depreciation
As at 1 February 2022 - 160,581 22,681 41,773 225,035
Provided during the period - 25,306 5,998 11,919 43,223
Disposals - - (22,681 ) - (22,681 )
As at 31 January 2023 - 185,887 5,998 53,692 245,577
Net Book Value
As at 31 January 2023 8,511 70,798 23,994 27,095 130,398
As at 1 February 2022 8,511 75,481 - 39,014 123,006
5. Stocks
2023 2022
£ £
Finished goods 371,781 332,149
371,781 332,149
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 78,670 78,152
Prepayments and accrued income 206,110 205,450
Other debtors 582,193 372,749
Corporation tax recoverable assets 3,284 3,284
870,257 659,635
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 27,919 26,639
Trade creditors 399,070 310,778
Bank loans and overdrafts 60,321 54,797
Corporation tax 46,498 23,397
Other taxes and social security 22,346 4,908
VAT 69,917 15,703
Other creditors 68,248 62,098
Accruals and deferred income 17,594 11,275
711,913 509,595
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 68,279 68,186
Bank loans 213,289 291,961
Other creditors 58,774 58,774
340,342 418,921
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 75,662 100,461
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
2023 2022
£ £
Net obligations under finance leases 96,198 94,825
Bank loans and overdrafts 273,610 346,758
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10. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 27,919 26,639
Later than one year and not later than five years 68,279 68,186
96,198 94,825
96,198 94,825
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 600 600
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2023 2022
£ £
Not later than one year 85,000 85,000
Later than one year and not later than five years 340,000 340,000
Later than five years 269,167 354,167
694,167 779,167
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