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Company Registration No. 13981412 (England and Wales)
Theidealgarden.com Ltd Unaudited accounts for the year ended 31 May 2024
Theidealgarden.com Ltd Unaudited accounts Contents
Page
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Theidealgarden.com Ltd Company Information for the year ended 31 May 2024
Directors
Trudi Keates Emanuel Keates
Company Number
13981412 (England and Wales)
Registered Office
Units 1-3 Calves Lane Yard Iver Buckinghamshire SL0 0LU England
Accountants
Blue Cube Accountants Limited Britwell Grange Britwell Road Burnham SL1 8DF
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Theidealgarden.com Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
22,089 
100 
Cash at bank and in hand
412,395 
- 
434,484 
100 
Creditors: amounts falling due within one year
(218,124)
(440)
Net current assets/(liabilities)
216,360 
(340)
Net assets/(liabilities)
216,360 
(340)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
216,260 
(440)
Shareholders' funds
216,360 
(340)
For the year ending 31 May 2024 the company was entitled to exemption from audit 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2024 and were signed on its behalf by
Emanuel Keates Director Company Registration No. 13981412
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Theidealgarden.com Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Theidealgarden.com Ltd is a private company, limited by shares, registered in England and Wales, registration number 13981412. The registered office is Units 1-3, Calves Lane Yard, Iver, Buckinghamshire, SL0 0LU, England.
2
Accounting policies
Basis of preparation
These financial statements have been prepared in compliance with FRS 102, ’The Financial Reporting Standard applicable to 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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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 taxation
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.
3
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
21,989 
- 
Amounts due from group undertakings etc.
100 
100 
22,089 
100 
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Theidealgarden.com Ltd Notes to the Accounts for the year ended 31 May 2024
4
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
27,522 
- 
Trade creditors
116,670 
- 
Amounts owed to group undertakings and other participating interests
255 
45 
Taxes and social security
72,087 
- 
Accruals
1,590 
395 
218,124 
440 
5
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
6
Transactions with related parties
Included in debtors is £100 ( 2023- £100) owed from Keates Holdings Limited - this company is partly owned and controlled by the directors. Included in creditors is £116,924 (2023- £45) owed to Core Companies Limited - this company is owned by Keates Holdings Limited and is controlled by the directors.
7
Controlling party
Keates Holdings Limited is the parent company. The registered office address and place of business is Units 1-3, Claves Lane Yard, Bellswood, Iver, Bucks, England, SL0 0LU.
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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