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REGISTERED NUMBER: 05095481 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 December 2023

for

BURTENSHAW GARDEN BUILDINGS LIMITED

BURTENSHAW GARDEN BUILDINGS LIMITED (REGISTERED NUMBER: 05095481)

Contents of the Financial Statements
for the year ended 31 December 2023










Page

Company Information 1

Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


BURTENSHAW GARDEN BUILDINGS LIMITED

Company Information
for the year ended 31 December 2023







Directors: S G Burtenshaw
Mrs S Burtenshaw





Registered office: Northside House
69 Tweedy Road
Bromley
Kent
BR1 3WA





Registered number: 05095481 (England and Wales)





Accountants: Cooper Parry Advisory Limited
Northside House
69 Tweedy Road
Bromley
Kent
BR1 3WA

Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Burtenshaw Garden Buildings Limited


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Statement of Comprehensive Income and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Burtenshaw Garden Buildings Limited for the year ended 31 December 2023 which comprise the Profit and Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Burtenshaw Garden Buildings Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Burtenshaw Garden Buildings Limited and state those matters that we have agreed to state to the Board of Directors of Burtenshaw Garden Buildings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Burtenshaw Garden Buildings Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Burtenshaw Garden Buildings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Burtenshaw Garden Buildings Limited. You consider that Burtenshaw Garden Buildings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Burtenshaw Garden Buildings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Cooper Parry Advisory Limited
Northside House
69 Tweedy Road
Bromley
Kent
BR1 3WA


1 July 2024

BURTENSHAW GARDEN BUILDINGS LIMITED (REGISTERED NUMBER: 05095481)

Balance Sheet
31 December 2023

2023 2022
Notes £ £ £ £
Fixed assets
Intangible assets 4 - -
Tangible assets 5 7,443 9,599
7,443 9,599

Current assets
Stocks 21,872 20,820
Debtors 6 5,050 8,955
Cash at bank and in hand 24,793 58,910
51,715 88,685
Creditors
Amounts falling due within one year 7 29,040 28,952
Net current assets 22,675 59,733
Total assets less current liabilities 30,118 69,332

Provisions for liabilities 8 1,876 1,933
Net assets 28,242 67,399

Capital and reserves
Called up share capital 3 3
Retained earnings 28,239 67,396
Shareholders' funds 28,242 67,399

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 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.

BURTENSHAW GARDEN BUILDINGS LIMITED (REGISTERED NUMBER: 05095481)

Balance Sheet - continued
31 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 July 2024 and were signed on its behalf by:





S G Burtenshaw - Director


BURTENSHAW GARDEN BUILDINGS LIMITED (REGISTERED NUMBER: 05095481)

Notes to the Financial Statements
for the year ended 31 December 2023


1. Statutory information

Burtenshaw Garden Buildings 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Key source of estimation, uncertainty and judgement
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

BURTENSHAW GARDEN BUILDINGS LIMITED (REGISTERED NUMBER: 05095481)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


2. Accounting policies - continued

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. Employees and directors

The average number of employees during the year was 2 (2022 - 3 ) .

BURTENSHAW GARDEN BUILDINGS LIMITED (REGISTERED NUMBER: 05095481)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


4. Intangible fixed assets
Goodwill
£
Cost
At 1 January 2023
and 31 December 2023 78,000
Amortisation
At 1 January 2023
and 31 December 2023 78,000
Net book value
At 31 December 2023 -
At 31 December 2022 -

5. Tangible fixed assets
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£ £ £ £
Cost
At 1 January 2023 26,421 35,017 14,156 75,594
Additions - 404 - 404
Disposals - - (14,156 ) (14,156 )
At 31 December 2023 26,421 35,421 - 61,842
Depreciation
At 1 January 2023 24,773 27,146 14,076 65,995
Charge for year 412 2,068 - 2,480
Eliminated on disposal - - (14,076 ) (14,076 )
At 31 December 2023 25,185 29,214 - 54,399
Net book value
At 31 December 2023 1,236 6,207 - 7,443
At 31 December 2022 1,648 7,871 80 9,599

6. Debtors: amounts falling due within one year
2023 2022
£ £
Trade debtors 4,330 1,443
Other debtors 720 7,512
5,050 8,955

BURTENSHAW GARDEN BUILDINGS LIMITED (REGISTERED NUMBER: 05095481)

Notes to the Financial Statements - continued
for the year ended 31 December 2023


7. Creditors: amounts falling due within one year
2023 2022
£ £
Trade creditors 2,589 9,841
Taxation and social security 10,254 4,299
Other creditors 16,197 14,812
29,040 28,952

8. Provisions for liabilities
2023 2022
£ £
Deferred tax 1,876 1,933

Deferred tax
£
Balance at 1 January 2023 1,933
Provided during year (57 )
Balance at 31 December 2023 1,876

9. Directors' advances, credits and guarantees

At the beginning of the year, the company owed the directors £3,590. At the balance sheet date this has increased to £11,840. No interest has been charged on the loan and the loan is unsecured and payable on demand.