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Registered number: 14239713
New Garden Midland Limited
Financial Statements
For the Period 18 July 2022 to 31 July 2023
Prudence Accountancy
Office 704, JQ Modern
120 Vyse Street
Birmingham
B18 6NF
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 14239713
31 July 2023
Notes £ £
CURRENT ASSETS
Stocks 4 550
Debtors 5 326
Cash at bank and in hand 9,948
10,824
Creditors: Amounts Falling Due Within One Year 6 (6,601 )
NET CURRENT ASSETS (LIABILITIES) 4,223
TOTAL ASSETS LESS CURRENT LIABILITIES 4,223
NET ASSETS 4,223
CAPITAL AND RESERVES
Called up share capital 7 100
Profit and Loss Account 4,123
SHAREHOLDERS' FUNDS 4,223
For the period ending 31 July 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 Gyo Ping Wang
Director
17/04/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
New Garden Midland Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14239713 . The registered office is 46 Paradise Street, Stoke-On-Trent, ST6 5AG.
2. Accounting Policies
2.1. 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.
2.2. 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.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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 years 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.
2.5. Pensions
The company operates a defined pension contribution scheme-NEST. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4
4
4. Stocks
31 July 2023
£
Stock 550
5. Debtors
31 July 2023
£
Due within one year
Other debtors 326
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
31 July 2023
£
Other creditors 5,592
Taxation and social security 1,009
6,601
7. Share Capital
31 July 2023
£
Allotted, Called up and fully paid 100
Page 3