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REGISTERED NUMBER: 06135390 (England and Wales)
















Unaudited Financial Statements for the Year Ended 31st December 2023

for

GARDEN HOUSE DESIGN LIMITED

GARDEN HOUSE DESIGN LIMITED (REGISTERED NUMBER: 06135390)






Contents of the Financial Statements
for the Year Ended 31st December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GARDEN HOUSE DESIGN LIMITED

Company Information
for the Year Ended 31st December 2023







DIRECTORS: R D Winrow
Mrs D Winrow





REGISTERED OFFICE: 38 Salisbury Road
Worthing
West Sussex
BN11 1RD





REGISTERED NUMBER: 06135390 (England and Wales)





ACCOUNTANTS: MastersFuller
Chartered Certified Accountants
38 Salisbury Road
Worthing
West Sussex
BN11 1RD

GARDEN HOUSE DESIGN LIMITED (REGISTERED NUMBER: 06135390)

Balance Sheet
31st December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 166,783 97,047

CURRENT ASSETS
Stocks 41,000 41,000
Debtors 5 178,936 180,497
Cash at bank and in hand 289,923 257,130
509,859 478,627
CREDITORS
Amounts falling due within one year 6 335,276 301,778
NET CURRENT ASSETS 174,583 176,849
TOTAL ASSETS LESS CURRENT
LIABILITIES

341,366

273,896

CREDITORS
Amounts falling due after more than one
year

7

14,167

26,167
NET ASSETS 327,199 247,729

CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 15,000 15,000
Retained earnings 312,099 232,629
SHAREHOLDERS' FUNDS 327,199 247,729

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

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

The directors acknowledge their 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.

GARDEN HOUSE DESIGN LIMITED (REGISTERED NUMBER: 06135390)

Balance Sheet - continued
31st December 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 Board of Directors and authorised for issue on 27th March 2024 and were signed on its behalf by:





R D Winrow - Director


GARDEN HOUSE DESIGN LIMITED (REGISTERED NUMBER: 06135390)

Notes to the Financial Statements
for the Year Ended 31st December 2023

1. STATUTORY INFORMATION

Garden House Design 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 represents net invoiced sales of goods and services, excluding value added tax.

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.
Equipment - 20% on cost
Motor vehicles - 25% 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.

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 14 (2022 - 6 ) .

GARDEN HOUSE DESIGN LIMITED (REGISTERED NUMBER: 06135390)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

4. TANGIBLE FIXED ASSETS
Computer
Motor equipment
Equipment vehicles & website Totals
£    £    £    £   
COST
At 1st January 2023 42,376 181,085 24,298 247,759
Additions 5,846 118,494 1,522 125,862
Disposals - (53,400 ) - (53,400 )
Transfer to ownership - 76,090 - 76,090
At 31st December 2023 48,222 322,269 25,820 396,311
DEPRECIATION
At 1st January 2023 20,196 114,200 16,316 150,712
Charge for year 6,500 31,728 4,227 42,455
Eliminated on disposal - (39,729 ) - (39,729 )
Transfer to ownership - 76,090 - 76,090
At 31st December 2023 26,696 182,289 20,543 229,528
NET BOOK VALUE
At 31st December 2023 21,526 139,980 5,277 166,783
At 31st December 2022 22,180 66,885 7,982 97,047

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st January 2023
and 31st December 2023 76,090
DEPRECIATION
At 1st January 2023 71,500
Transfer to ownership 4,590
At 31st December 2023 76,090
NET BOOK VALUE
At 31st December 2023 -
At 31st December 2022 4,590

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 144,673 44,197
Other debtors 25,676 22,994
Loan account: associated company - 103,117
Prepayments 8,587 10,189
178,936 180,497

GARDEN HOUSE DESIGN LIMITED (REGISTERED NUMBER: 06135390)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans & overdrafts 10,000 10,000
Hire purchase contracts - 13,500
Payments on account 101,284 111,235
Trade creditors 170,232 84,559
Corporation tax reserve 16,186 38,525
PAYE & NIC control 9,537 2,306
VAT 6,817 37,667
Loan account: associated company 11,900 -
Credit card account 6,505 1,172
Accrued expenses 2,815 2,814
335,276 301,778

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loan 14,167 24,167
Hire purchase contracts - 2,000
14,167 26,167