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Registered Number: 06881668
England and Wales

 

 

 

BREATHE GARDEN DESIGN LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
Directors Ben Wilkinson
Esther Wilkinson
Registered Number 06881668
Registered Office Burford
Bradmore Green
Coulsdon
CR5 1ED
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 31 January 2024
Principal activities
The company’s principal activity during the year was the sale of USB memory
Directors
The directors who served the company throughout the year were as follows:
Ben Wilkinson
Esther Wilkinson
Statement of directors' responsibilities
The directors are responsible for preparing the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 (1a) and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:
-select suitable accounting policies and then apply them consistently
-make judgements and estimates that are reasonable and prudent
-state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006.

The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the board and signed on its behalf by:


----------------------------------
Ben Wilkinson
Director

Date approved: 10 April 2024
2
 
 
Notes
 
2024
£
  2023
£
Turnover 271,543    168,087 
Cost of sales (101,706)   (90,013)
Gross profit 169,837    78,074 
Administrative expenses (70,180)   (54,085)
Operating profit 99,657    23,989 
Other interest receivable and similar income 236    22 
Profit/(Loss) on ordinary activities before taxation 99,893    24,011 
Tax on profit on ordinary activities (18,850)   (4,318)
Profit/(Loss) for the financial year 81,043    19,693 
 
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 63,226    7,642 
63,226    7,642 
Current assets      
Debtors 4 768    1,096 
Cash at bank and in hand 25,407    14,345 
26,175    15,441 
Creditors: amount falling due within one year 5 (74,136)   (19,672)
Net current assets (47,961)   (4,231)
 
Total assets less current liabilities 15,265    3,411 
Provisions for liabilities 6 (12,013)   (1,452)
Net assets 3,252    1,959 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 3,250    1,957 
Shareholder's funds 3,252    1,959 
 


For the year ended 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 10 April 2024 and were signed on its behalf by:


-------------------------------
Ben Wilkinson
Director
4
General Information
Breathe Garden Design Ltd is a private company, limited by shares, registered in England and Wales, registration number 06881668, registration address Burford, Bradmore Green, Coulsdon, CR5 1ED.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
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:
Plant and Machinery 5 years Straight Line
Motor Vehicles 4-8 years Straight Line
Stocks
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.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 February 2023 29,584    20,973    50,557 
Additions 37,864    36,268    74,132 
Disposals   (20,973)   (20,973)
At 31 January 2024 67,448    36,268    103,716 
Depreciation
At 01 February 2023 27,185    15,730    42,915 
Charge for year 8,772    9,727    18,499 
On disposals   (20,924)   (20,924)
At 31 January 2024 35,957    4,533    40,490 
Net book values
Closing balance as at 31 January 2024 31,491    31,735    63,226 
Opening balance as at 01 February 2023 2,399    5,243    7,642 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 768    1,096 
768    1,096 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 260    875 
Corporation Tax 8,289    5,626 
PAYE & Social Security 169    162 
Accrued Expenses 12,828    1,439 
Other Creditors   3,000 
Directors' Current Accounts 40,673    6,858 
VAT 11,917    1,712 
74,136    19,672 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 12,013    1,452 
12,013    1,452 

7.

Advances and Credits



Ben and Esther Wilkinson
The following advances and credits subsisted with the Directors in the years ended:

Current year (2024)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Ben and Esther Wilkinson(6,858)9,660 43,474 (40,672)
-6858966004347400-40672
Previous year (2023)
Brought Forward
£
Amount
£
Interest
£
Repaid
£
Written Off
£
Waived
£
Carry Forward
£
Ben and Esther Wilkinson(20,444)13,586 (6,858)
-20444135860000-6858
5