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Garry's Home & Gardens Ltd
Registered Number:04496973
For the year ended 31 August 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 August 2023
Garry's Home & Gardens Ltd
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
04496973
As at 31 August 2023
Garry's Home & Gardens Ltd
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Property, plant and equipment
38,866
11,956
3
38,866
11,956
Current assets
Inventories
2,000
2,000
4
Trade and other receivables
887
4,071
5
28,072
Cash and cash equivalents
7,629
13,700
30,959
Trade and other payables: amounts falling due within one
year
(13,199)
(17,474)
6
17,760
(3,774)
Net current liabilities
Total assets less current liabilities
35,092
29,716
35,092
Net assets
29,716
Capital and reserves
Called up share capital
2
2
Retained earnings
35,090
29,714
35,092
29,716
Shareholders' funds
For the year ended 31 August 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 August 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 Garry James Norris Director
These financial statements were approved and authorised for issue by the Board on 05 March 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 August 2023
Garry's Home & Gardens Ltd
Notes to the Financial Statements
Statutory Information
Garry's Home & Gardens Ltd is a private limited company, limited by shares, domiciled in England and Wales,
registration number 04496973.
Registered address:
25 Lady Coventry Road
Monkton Park
Chippenham
Wiltshire
SN15 3NF
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.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of 0 years.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term. The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
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5
For the year ended 31 August 2023
Garry's Home & Gardens Ltd
Notes to the Financial Statements Continued
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 September 2022
20,000
At 31 August 2023
20,000
Amortisation
At 01 September 2022
20,000
At 31 August 2023
20,000
Net book value
At 31 August 2023
-
At 31 August 2022
-
3. Property, plant and equipment
Total
Computer
equipment
Fixtures and
fittings
Motor vehicles
Plant and
machinery
£
£
£
£
£
Cost or
valuation
At 01 September 2022
40,986
2,964
1,668
14,994
21,360
35,382
-
-
34,990
392
Additions
-
-
(12,995)
-
Disposals
(12,995)
At 31 August 2023
36,989
1,668
2,964
63,373
21,752
Provision for depreciation and impairment
At 01 September 2022
29,030
2,160
1,197
13,795
11,878
Charge for year
8,472
201
47
7,237
987
(12,995)
-
-
(12,995)
-
On disposal
At 31 August 2023
24,507
2,361
1,244
8,037
12,865
At 31 August 2023
Net book value
8,887
28,952
424
603
38,866
At 31 August 2022
9,482
1,199
471
804
11,956
4. Inventories
2022
2023
£
£
Stocks
2,000
2,000
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6
For the year ended 31 August 2023
Garry's Home & Gardens Ltd
Notes to the Financial Statements Continued
5. Trade and other receivables
2022
2023
£
£
Trade debtors
121
887
Other debtors
3,950
-
887
4,071
6. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
119
2
Taxation and social security
2,019
6,574
Other creditors
15,336
6,623
17,474
13,199
7. Average number of persons employed
During the year the average number of employees was 2 (2022 : 2)
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