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REGISTERED NUMBER: 07980712 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 March 2024

for

James Gardner P&H Limited

James Gardner P&H Limited (Registered number: 07980712)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


James Gardner P&H Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: J Gardner





REGISTERED OFFICE: Ashton House
19 Prospect Road
Ossett
WF5 8AE





REGISTERED NUMBER: 07980712 (England and Wales)





ACCOUNTANTS: Hope Agar Limited
Chartered Accountants
24a Marsh Street
Rothwell
Leeds
LS26 0BB

James Gardner P&H Limited (Registered number: 07980712)

Statement of Financial Position
31 March 2024

31.3.24 31.3.23
Notes £    £   
CURRENT ASSETS
Debtors 4 7,575 12,415
Cash at bank 718 701
8,293 13,116
CREDITORS
Amounts falling due within one year 5 6,093 6,093
NET CURRENT ASSETS 2,200 7,023
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,200

7,023

CREDITORS
Amounts falling due after more than one
year

6

5,760

6,960
NET (LIABILITIES)/ASSETS (3,560 ) 63

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (3,561 ) 62
SHAREHOLDERS' FUNDS (3,560 ) 63

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 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.

James Gardner P&H Limited (Registered number: 07980712)

Statement of Financial Position - 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 September 2024 and were signed by:





J Gardner - Director


James Gardner P&H Limited (Registered number: 07980712)

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

1. STATUTORY INFORMATION

James Gardner P&H 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.

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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 520 1,600
Directors' loan accounts - 3,965
Tax 7,055 6,850
7,575 12,415

James Gardner P&H Limited (Registered number: 07980712)

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

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 1,140 1,140
Tax 3,333 3,630
Social security and other taxes 486 411
Accrued expenses 1,134 912
6,093 6,093

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans - 1-2 years 1,140 1,140
Bank loans - 2-5 years 3,420 3,420
Bank loans more 5 yr by instal 1,200 2,400
5,760 6,960

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 1,200 2,400

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2024 and 31 March 2023:

31.3.24 31.3.23
£    £   
J Gardner
Balance outstanding at start of year 3,965 -
Amounts advanced - 3,965
Amounts repaid (3,965 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 3,965

8. CONTROLLING PARTY

The controlling party is J Gardner.