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REGISTERED NUMBER: 05481756 (England and Wales)














Unaudited Financial Statements

for the Year Ended 31st July 2023

for

The English Garden Company Limited

The English Garden Company Limited (Registered number: 05481756)






Contents of the Financial Statements
for the year ended 31st July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


The English Garden Company Limited

Company Information
for the year ended 31st July 2023







DIRECTOR: G N Fletcher





SECRETARY: Mrs K C Cunningham





REGISTERED OFFICE: The Camp
North Mymms Park
North Mymms
Hatfield
Hertfordshire
AL9 7TN





REGISTERED NUMBER: 05481756 (England and Wales)





ACCOUNTANTS: Apple Accounting Services Ltd
Chartered Management Accountants
12b Sun Street
Waltham Abbey
Essex
EN9 1EE

The English Garden Company Limited (Registered number: 05481756)

Balance Sheet
31st July 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 78,000 117,000
Tangible assets 5 201,214 184,625
279,214 301,625

CURRENT ASSETS
Stocks 15,350 14,196
Debtors 6 114,946 101,004
Cash at bank and in hand 368,617 356,850
498,913 472,050
CREDITORS
Amounts falling due within one year 7 227,620 241,588
NET CURRENT ASSETS 271,293 230,462
TOTAL ASSETS LESS CURRENT
LIABILITIES

550,507

532,087

CREDITORS
Amounts falling due after more than one year 8 (86,648 ) (97,826 )

PROVISIONS FOR LIABILITIES (47,508 ) (36,273 )
NET ASSETS 416,351 397,988

CAPITAL AND RESERVES
Called up share capital 800 800
Share premium 21,000 21,000
Capital redemption reserve 255 255
Retained earnings 394,296 375,933
SHAREHOLDERS' FUNDS 416,351 397,988

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 English Garden Company Limited (Registered number: 05481756)

Balance Sheet - continued
31st July 2023


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 director and authorised for issue on 4th April 2024 and were signed by:





G N Fletcher - Director


The English Garden Company Limited (Registered number: 05481756)

Notes to the Financial Statements
for the year ended 31st July 2023

1. STATUTORY INFORMATION

The English Garden Company Limited 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 33% on reducing balance, 25% on reducing balance and 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

The English Garden Company Limited (Registered number: 05481756)

Notes to the Financial Statements - continued
for the year ended 31st July 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2022 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st August 2022
and 31st July 2023 780,000
AMORTISATION
At 1st August 2022 663,000
Charge for year 39,000
At 31st July 2023 702,000
NET BOOK VALUE
At 31st July 2023 78,000
At 31st July 2022 117,000

The English Garden Company Limited (Registered number: 05481756)

Notes to the Financial Statements - continued
for the year ended 31st July 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st August 2022 380,600
Additions 95,343
Disposals (50,106 )
At 31st July 2023 425,837
DEPRECIATION
At 1st August 2022 195,975
Charge for year 64,311
Eliminated on disposal (35,663 )
At 31st July 2023 224,623
NET BOOK VALUE
At 31st July 2023 201,214
At 31st July 2022 184,625

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st August 2022 152,553
Additions 38,004
Transfer to ownership (34,650 )
At 31st July 2023 155,907
DEPRECIATION
At 1st August 2022 44,918
Charge for year 27,371
Transfer to ownership (18,106 )
At 31st July 2023 54,183
NET BOOK VALUE
At 31st July 2023 101,724
At 31st July 2022 107,635

The English Garden Company Limited (Registered number: 05481756)

Notes to the Financial Statements - continued
for the year ended 31st July 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 86,420 74,667
Other debtors 28,526 26,337
114,946 101,004

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,035 9,788
Hire purchase contracts 32,736 36,942
Trade creditors 23,371 29,352
Taxation and social security 87,362 90,278
Other creditors 74,116 75,228
227,620 241,588

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 19,062 29,098
Hire purchase contracts 67,586 68,728
86,648 97,826

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 100,322 105,670

Hire purchase agreements are secured against the assets to which they cover.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G N Fletcher.