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REGISTERED NUMBER: 00589148 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 May 2023

for

A.H. Gardiner & Son Ltd

A.H. Gardiner & Son Ltd (Registered number: 00589148)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


A.H. Gardiner & Son Ltd

Company Information
for the Year Ended 31 May 2023







DIRECTORS: J M W Dagger
Mrs C M Dagger





SECRETARY: J M W Dagger





REGISTERED OFFICE: Clayhill Farmhouse
Lavenham
Suffolk
CO10 9PG





REGISTERED NUMBER: 00589148 (England and Wales)





ACCOUNTANTS: Knights Lowe Ltd
Chartered Accountants
Crane Court
302 London Road
Ipswich
Suffolk
IP2 0AJ

A.H. Gardiner & Son Ltd (Registered number: 00589148)

Statement of Financial Position
31 May 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Investments 4 109,137 148,754
Cash at bank 2,014 8,064
111,151 156,818
CREDITORS
Amounts falling due within one year 5 5,385 5,359
NET CURRENT ASSETS 105,766 151,459
TOTAL ASSETS LESS CURRENT LIABILITIES 105,766 151,459

PROVISIONS FOR LIABILITIES 6 12,312 14,353
NET ASSETS 93,454 137,106

CAPITAL AND RESERVES
Called up share capital 6,000 6,000
Fair value reserve 7 44,457 69,386
Retained earnings 42,997 61,720
93,454 137,106

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 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 Board of Directors and authorised for issue on 19 February 2024 and were signed on its behalf by:



Mrs C M Dagger - Director


A.H. Gardiner & Son Ltd (Registered number: 00589148)

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

1. STATUTORY INFORMATION

A.H. Gardiner & Son 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.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, bank facilities and loans with related parties.

Debt instruments that are payable or receivable within one year, such as trade payables or receivables, are measured at the undiscounted amount of the cash or other consideration expected to be paid or received. Debt instruments that are repayable or receivable after one year are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each financial year for evidence of impairment. If objective evidence of impairment is found an impairment loss is recognised in the Income Statement.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

A.H. Gardiner & Son Ltd (Registered number: 00589148)

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

2. ACCOUNTING POLICIES - continued

Listed investments
Listed investments in shares are included at fair value. Gains and losses are recognised in the income statement. Deferred taxation is provided on these gains and losses at the rate prevailing at the statement of financial position date.

3. EMPLOYEES AND DIRECTORS

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

4. CURRENT ASSET INVESTMENTS
2023 2022
£    £   
Listed investments 109,137 148,754

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,475 1,180
Taxation and social security 3,910 4,179
5,385 5,359

6. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax
Listed investment gains 12,312 14,353

Deferred
tax
£   
Balance at 1 June 2022 14,353
Credit to Income Statement during year (2,041 )
Balance at 31 May 2023 12,312

7. RESERVES
Fair
value
reserve
£   
At 1 June 2022 69,386
Listed investment losses 1,112
Listed investment gains (26,041 )

At 31 May 2023 44,457