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REGISTERED NUMBER: 00713529 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2024

FOR

J.R. GARDINER LIMITED

J.R. GARDINER LIMITED (REGISTERED NUMBER: 00713529)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J.R. GARDINER LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 5 APRIL 2024







DIRECTORS: A J Brown
M J Brown





SECRETARY: M L Brown





REGISTERED OFFICE: Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ





REGISTERED NUMBER: 00713529 (England and Wales)





ACCOUNTANTS: Lloyd Dowson Limited
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

J.R. GARDINER LIMITED (REGISTERED NUMBER: 00713529)

BALANCE SHEET
5 APRIL 2024

5.4.24 5.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 149,256 171,067

CURRENT ASSETS
Stocks 280,862 282,140
Debtors 5 9,935 17,844
Cash at bank - 7,485
290,797 307,469
CREDITORS
Amounts falling due within one year 6 162,022 183,156
NET CURRENT ASSETS 128,775 124,313
TOTAL ASSETS LESS CURRENT
LIABILITIES

278,031

295,380

CREDITORS
Amounts falling due after more than one
year

7

(30,800

)

(46,210

)

PROVISIONS FOR LIABILITIES (28,359 ) (38,809 )
NET ASSETS 218,872 210,361

CAPITAL AND RESERVES
Called up share capital 9 4,000 4,000
Share premium 3,000 3,000
Retained earnings 211,872 203,361
SHAREHOLDERS' FUNDS 218,872 210,361

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 2024 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.

J.R. GARDINER LIMITED (REGISTERED NUMBER: 00713529)

BALANCE SHEET - continued
5 APRIL 2024


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 August 2024 and were signed on its behalf by:





M J Brown - Director


J.R. GARDINER LIMITED (REGISTERED NUMBER: 00713529)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

1. STATUTORY INFORMATION

J.R. Gardiner 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.

The turnover is derived from farming activities and is recognised at the point of supply of the goods.

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.
Freehold property - 5% on cost
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% 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 Statement of Income and Retained Earnings, 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.

J.R. GARDINER LIMITED (REGISTERED NUMBER: 00713529)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 6 April 2023 71,841 343,952 415,793
Additions - 13,863 13,863
At 5 April 2024 71,841 357,815 429,656
DEPRECIATION
At 6 April 2023 54,295 190,431 244,726
Charge for year 1,595 34,079 35,674
At 5 April 2024 55,890 224,510 280,400
NET BOOK VALUE
At 5 April 2024 15,951 133,305 149,256
At 5 April 2023 17,546 153,521 171,067

The net book value of tangible fixed assets includes £ 57,165 (2023 - £ 71,456 ) in respect of assets held under hire purchase contracts.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.24 5.4.23
£    £   
Trade debtors - 8,060
Other debtors 9,935 9,784
9,935 17,844

J.R. GARDINER LIMITED (REGISTERED NUMBER: 00713529)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 5 APRIL 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.24 5.4.23
£    £   
Bank loans and overdrafts 9,176 7,065
Hire purchase contracts 8,959 14,229
Trade creditors 27,985 27,737
Taxation and social security 5,261 5,134
Other creditors 110,641 128,991
162,022 183,156

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
5.4.24 5.4.23
£    £   
Bank loans 13,303 20,017
Hire purchase contracts 17,497 26,193
30,800 46,210

8. SECURED DEBTS

The following secured debts are included within creditors:

5.4.24 5.4.23
£    £   
Hire purchase contracts 26,456 40,422

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 5.4.24 5.4.23
value: £    £   
2,836 Ordinary A shares £1 2,836 2,836
1,164 Ordinary B shares £1 1,164 1,164
4,000 4,000