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2022-12-31 07571203 dpl-frs:Item12 2022-01-01 2022-12-31 07571203 dpl-frs:Item12 2021-12-31 07571203 dpl-frs:Item12 2022-12-31 07571203 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 07571203 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 07571203 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 07571203 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 07571203 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 07571203 1 2022-01-01 2022-12-31 07571203 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 07571203
AR Gardiner & Co. Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
AR Gardiner & Co. Ltd
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report of the Accountant to the director of AR Gardiner & Co. Ltd
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2023 .
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
AR Gardiner & Co. Ltd
20/03/2024
AR Gardiner & Co. Ltd
Marwood House
Stones Cross Road
Crockenhill
Kent
BR8 8LT
Page 1
Page 2
Balance Sheet
Registered number: 07571203
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 55,850 66,574
55,850 66,574
CURRENT ASSETS
Debtors 4 15,613 13,330
Cash at bank and in hand 111,368 105,142
126,981 118,472
Creditors: Amounts Falling Due Within One Year 5 (72,078 ) (72,475 )
NET CURRENT ASSETS (LIABILITIES) 54,903 45,997
TOTAL ASSETS LESS CURRENT LIABILITIES 110,753 112,571
Creditors: Amounts Falling Due After More Than One Year 6 (43,633 ) (52,008 )
NET ASSETS 67,120 60,563
CAPITAL AND RESERVES
Called up share capital 7 12 12
Profit and Loss Account 67,108 60,551
SHAREHOLDERS' FUNDS 67,120 60,563
Page 2
Page 3
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Sylvester Gardiner
Director
20/03/2024
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. 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.
1.3. 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 2%
Motor Vehicles 15%
Fixtures & Fittings 15%
Computer Equipment 15%
1.4. 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 year 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.
...CONTINUED
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Page 5
1.4. Taxation - continued
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 asset reflects 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4 (2022: 4)
4 4
3. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2023 25,000 40,990 1,404 18,913 86,307
Additions - - - 582 582
Disposals - - - (8,871 ) (8,871 )
As at 31 December 2023 25,000 40,990 1,404 10,624 78,018
Depreciation
As at 1 January 2023 4,340 6,807 954 7,632 19,733
Provided during the period 500 5,127 73 1,104 6,804
Disposals - - - (4,369 ) (4,369 )
As at 31 December 2023 4,840 11,934 1,027 4,367 22,168
Net Book Value
As at 31 December 2023 20,160 29,056 377 6,257 55,850
As at 1 January 2023 20,660 34,183 450 11,281 66,574
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 13,149 13,114
Other debtors - 216
Director's loan account 2,464 -
15,613 13,330
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5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,396 1,371
Bank loans and overdrafts 4,111 4,111
Corporation tax 21,538 17,764
Other taxes and social security 79 57
VAT 9,712 9,232
Other creditors 35,242 26,539
Director's loan account - 13,401
72,078 72,475
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 22,266 26,377
Directors loan account 21,367 25,631
43,633 52,008
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 12 12
8. General Information
AR Gardiner & Co. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07571203 . The registered office is Marwood House, Stones Cross Road, Crockenhill, Kent , BR8 8LT.
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