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The Botanical Gardener Ltd
Registered Number:05805657
For the year ended 31 December 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 December 2023
The Botanical Gardener Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
05805657
As at 31 December 2023
The Botanical Gardener Ltd
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Intangible assets
7,566
9,041
2
Property, plant and equipment
101,731
91,237
3
109,297
100,278
Current assets
Inventories
12,202
24,160
4
Trade and other receivables
60,727
130,302
5
99,640
Cash and cash equivalents
74,170
228,632
172,569
Trade and other payables: amounts falling due within one
year
(129,219)
(133,725)
6
43,350
94,907
Net current assets
Total assets less current liabilities
204,204
143,628
(22,827)
(17,323)
Provisions for liabilities
181,377
Net assets
126,305
Capital and reserves
Called up share capital
4
4
Retained earnings
181,373
126,301
181,377
126,305
Shareholders' funds
For the year ended 31 December 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 of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Christopher Neil Warren Director
These financial statements were approved and authorised for issue by the Board on 28 February 2024 and were signed by:
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4
Registered Number :
05805657
For the year ended 31 December 2023
The Botanical Gardener Ltd
Statement of Financial Position Continued
The notes form part of these financial statements
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5
For the year ended 31 December 2023
The Botanical Gardener Ltd
Notes to the Financial Statements
Statutory Information
The Botanical Gardener Ltd is a private limited company, limited by shares, domiciled in England and Wales,
registration number 05805657.
Registered address:
34 St Pirans Close
St Austell
Cornwall
PL25 3TF
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 January 2023
29,500
At 31 December 2023
29,500
Amortisation
At 01 January 2023
20,459
1,475
Charge for year
At 31 December 2023
21,934
Net book value
At 31 December 2023
7,566
At 31 December 2022
9,041
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6
For the year ended 31 December 2023
The Botanical Gardener Ltd
Notes to the Financial Statements Continued
3. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
Motor
Vehicles
Plant and
Machinery
£
£
£
£
£
Cost or
valuation
At 01 January 2023
172,424
7,262
17,316
121,758
26,088
45,819
2,298
2,602
34,882
6,037
Additions
-
-
(23,452)
(6,123)
Disposals
(29,575)
At 31 December 2023
133,188
19,918
9,560
188,668
26,002
Provision for depreciation and impairment
At 01 January 2023
81,187
6,978
11,133
53,759
9,317
Charge for year
20,004
186
1,008
16,935
1,875
(14,254)
-
-
(11,564)
(2,690)
On disposal
At 31 December 2023
86,937
7,164
12,141
59,130
8,502
At 31 December 2023
Net book value
17,500
74,058
7,777
2,396
101,731
At 31 December 2022
16,771
67,999
6,183
284
91,237
4. Inventories
2022
2023
£
£
Stocks
24,160
12,202
5. Trade and other receivables
2022
2023
£
£
Trade debtors
115,099
45,556
Other debtors
15,203
15,171
60,727
130,302
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7
For the year ended 31 December 2023
The Botanical Gardener Ltd
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Bank loans and overdraft
29,572
40,709
Trade creditors
19,272
14,687
Taxation and social security
68,702
50,304
Other creditors
16,179
23,519
133,725
129,219
7. Average number of persons employed
During the year the average number of employees was 17 (2022 : 15)
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