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Registered number: 10473522

THE GARDEN SHED CAFE LTD

ACCOUNTS
FOR THE YEAR ENDED 31/03/2024

Prepared By:
VICTOR STEWART

THE GARDEN SHED CAFE LTD

ACCOUNTS
FOR THE YEAR ENDED 31/03/2024
DIRECTORS
MRS A MARFELLI
MR M MARFELLI
REGISTERED OFFICE
THE GARDEN SHED CAFE
181 WEST STREET
FAREHAM
HAMPSHRIE
PO16 0EF
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 10473522
ACCOUNTANTS
VICTOR STEWART

THE GARDEN SHED CAFE LTD

ACCOUNTS
FOR THEYEARENDED31/03/2024
CONTENTS
Page
Directors' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

THE GARDEN SHED CAFE LTD

BALANCE SHEET AT 31/03/2024
20242023
Notes££
FIXED ASSETS
Tangible assets36,0997,842
CURRENT ASSETS
Stock250250
Debtors52,7135,026
Cash at bank and in hand9,4459,924
12,40815,200
CREDITORS: Amounts falling due within one year69,2868,151
NET CURRENT ASSETS3,1227,049
TOTAL ASSETS LESS CURRENT LIABILITIES9,22114,891
CREDITORS: Amounts falling due after more than one year736,11141,111
NET LIABILITIES(26,890)(26,220)
CAPITAL AND RESERVES
Called up share capital811
Profit and loss account(26,891)(26,221)
SHAREHOLDERS' FUNDS(26,890)(26,220)
For the year ending 31/03/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 10/07/2024 and signed on their behalf by
.............................
MRS A MARFELLI
Director

THE GARDEN SHED CAFE LTD

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Land And Buildingsstraight line 10%
Plant and Machineryreducing balance 20%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
2. EMPLOYEES
20242023
No.No.
Average number of employees88

THE GARDEN SHED CAFE LTD

3. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachineryTotal
£££
Cost
At 01/04/20238,70711,47120,178
At 31/03/20248,70711,47120,178
Depreciation
At 01/04/20235,2257,11112,336
For the year8718721,743
At 31/03/20246,0967,98314,079
Net Book Amounts
At 31/03/20242,6113,4886,099
At 31/03/20233,4824,3607,842
4. STOCK 20242023
££
Stock comprises:
Stock250250
250250
5. DEBTORS 20242023
££
Amounts falling due within one year
Directors current account2,6973,710
Directors current account161,316
2,7135,026
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20242023
££
VAT3,5053,149
PAYE control-2
Salaries and wages control705-
Loans5,0005,000
Trade creditors76-
9,2868,151

THE GARDEN SHED CAFE LTD

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20242023
££
Bank loans (secured) >1yr36,11141,111
36,11141,111
8. SHARE CAPITAL 20242023
££
Allotted, issued and fully paid:
2 Class 1 shares of £0.50 each11
11