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REGISTERED NUMBER: 06766723 (England and Wales)











Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Gavin Baker Landscapes Limited

Gavin Baker Landscapes Limited (Registered number: 06766723)

Contents of the Financial Statements
for the Year Ended 31 December 2023










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Gavin Baker Landscapes Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: G J Baker





REGISTERED OFFICE: 1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY





REGISTERED NUMBER: 06766723 (England and Wales)





ACCOUNTANTS: Butt Miller
Chartered Accountants
1 Minster Court
Tuscam Way
Camberley
Surrey
GU15 3YY

Gavin Baker Landscapes Limited (Registered number: 06766723)

Statement of Financial Position
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 16,734 22,667

CURRENT ASSETS
Debtors 5 2,082 11,193
Cash at bank 27,309 9,020
29,391 20,213
CREDITORS
Amounts falling due within one year 6 (32,038 ) (25,998 )
NET CURRENT LIABILITIES (2,647 ) (5,785 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

14,087

16,882

CREDITORS
Amounts falling due after more than one
year

7

(8,493

)

(11,864

)

PROVISIONS FOR LIABILITIES (3,179 ) (4,307 )
NET ASSETS 2,415 711

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,315 611
2,415 711

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 director acknowledges his 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.

Gavin Baker Landscapes Limited (Registered number: 06766723)

Statement of Financial Position - 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2024 and were signed by:





G J Baker - Director


Gavin Baker Landscapes Limited (Registered number: 06766723)

Notes to the Financial Statements
for the Year Ended 31 December 2023


1. STATUTORY INFORMATION

Gavin Baker Landscapes 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.

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.
Plant and machinery - 25% on cost
Computer equipment - 25% on cost

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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
Assets obtained under hire purchase contracts are capitalised in the Statement of Financial Position. Those held under hire purchase contracts are depreciated over their estimated useful lives.

The interest element of these obligations is charged to the Income Statement 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 (2022 - 2 ) .

Gavin Baker Landscapes Limited (Registered number: 06766723)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


4. TANGIBLE FIXED ASSETS
Plant and Computer
machinery equipment Totals
£    £    £   
COST
At 1 January 2023 32,962 - 32,962
Additions - 2,257 2,257
At 31 December 2023 32,962 2,257 35,219
DEPRECIATION
At 1 January 2023 10,295 - 10,295
Charge for year 7,931 259 8,190
At 31 December 2023 18,226 259 18,485
NET BOOK VALUE
At 31 December 2023 14,736 1,998 16,734
At 31 December 2022 22,667 - 22,667

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 2,082 -
Director's current account - 5,964
Tax - 5,229
2,082 11,193

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 3,371 3,067
Trade creditors 604 12,346
Tax 7,811 -
Social security and other taxes - 240
VAT 9,184 2,174
Other creditors 5,574 6,077
Director's current account 3,550 -
Accruals 1,944 2,094
32,038 25,998

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 8,493 11,864

Gavin Baker Landscapes Limited (Registered number: 06766723)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023


8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 11,864 14,931

The hire purchase contracts are secured on the assets held under these contracts.

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2023 and 31 December 2022:

2023 2022
£    £   
G J Baker
Balance outstanding at start of year 5,964 9,500
Amounts advanced 23,071 21,655
Amounts repaid (32,585 ) (25,191 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (3,550 ) 5,964

The above loan is unsecured, repayable on demand and where applicable interest has been charged at HMRC's official rate.