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REGISTERED NUMBER: 13714116 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Rob Hardy & Co Garden Design Ltd

Rob Hardy & Co Garden Design Ltd (Registered number: 13714116)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Rob Hardy & Co Garden Design Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mr R Hardy
Mrs J M A Hardy





REGISTERED OFFICE: Suite 3b
Kings House
1 King Street
Leeds
LS1 2HH





BUSINESS ADDRESS: The Kennels
Harewood Estate
Leeds
LS17 9LF





REGISTERED NUMBER: 13714116 (England and Wales)





ACCOUNTANTS: Aysgarth Chartered Accountants
Suite 3b
Kings House
1 King Street
Leeds
LS1 2HH

Rob Hardy & Co Garden Design Ltd (Registered number: 13714116)

Balance Sheet
31 March 2024

31/3/24 31/3/23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,917 4,350

CURRENT ASSETS
Debtors 5 15,029 12,522
Cash at bank 13,362 24,630
28,391 37,152
CREDITORS
Amounts falling due within one year 6 24,565 40,458
NET CURRENT ASSETS/(LIABILITIES) 3,826 (3,306 )
TOTAL ASSETS LESS CURRENT LIABILITIES 11,743 1,044

CREDITORS
Amounts falling due after more than one
year

7

10,000

-
NET ASSETS 1,743 1,044

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,643 944
1,743 1,044

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

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

Rob Hardy & Co Garden Design Ltd (Registered number: 13714116)

Balance Sheet - continued
31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 August 2024 and were signed on its behalf by:





Mr R Hardy - Director


Rob Hardy & Co Garden Design Ltd (Registered number: 13714116)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Rob Hardy & Co Garden Design Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipment - 33.3% on cost

All tangible fixed assets are recorded at cost, being purchase price, less accumulated depreciation.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

Rob Hardy & Co Garden Design Ltd (Registered number: 13714116)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2023 - 626 5,804 6,430
Additions 607 3,970 2,985 7,562
At 31 March 2024 607 4,596 8,789 13,992
DEPRECIATION
At 1 April 2023 - 126 1,954 2,080
Charge for year 122 922 2,951 3,995
At 31 March 2024 122 1,048 4,905 6,075
NET BOOK VALUE
At 31 March 2024 485 3,548 3,884 7,917
At 31 March 2023 - 500 3,850 4,350

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade debtors 4,800 2,112
Other debtors 10,229 10,410
15,029 12,522

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£    £   
Trade creditors 1,070 6
Taxation and social security 8,313 9,530
Other creditors 15,182 30,922
24,565 40,458

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31/3/24 31/3/23
£    £   
Other creditors 10,000 -

8. RELATED PARTY DISCLOSURES

At the year end the director, Robert Hardy, was owed £20,081 (2023: 20,601), £10,000 (2023: £nil) of this amount was not due to be repaid until after more than one year from the balance sheet date.

Rob Hardy & Co Garden Design Ltd (Registered number: 13714116)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr R Hardy.