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REGISTERED NUMBER: 04307176 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

GARDEN CARE SERVICES (DUNSTABLE) LIMITED

GARDEN CARE SERVICES (DUNSTABLE) LIMITED (REGISTERED NUMBER: 04307176)

CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 December 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


GARDEN CARE SERVICES (DUNSTABLE) LIMITED

COMPANY INFORMATION
for the year ended 31 December 2023







DIRECTORS: K Claridge
M Claridge





SECRETARY: M Claridge





REGISTERED OFFICE: Craigwen
3 Whipsnade Road
Kensworth
Dunstable
Bedfordshire
LU6 2NB





REGISTERED NUMBER: 04307176 (England and Wales)





ACCOUNTANTS: Magma Audit LLP
16 Davy Court
Castle Mound Way
Rugby, CV23 0UZ
Magma Audit LLP is part
Of the Dains Group

GARDEN CARE SERVICES (DUNSTABLE) LIMITED (REGISTERED NUMBER: 04307176)

BALANCE SHEET
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 29,691 19,173

CURRENT ASSETS
Stocks 40,000 36,500
Debtors 5 15,364 1,926
Cash at bank 45,173 22,354
100,537 60,780
CREDITORS
Amounts falling due within one year 6 (87,070 ) (72,160 )
NET CURRENT ASSETS/(LIABILITIES) 13,467 (11,380 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

43,158

7,793

CREDITORS
Amounts falling due after more than one
year

7

(9,067

)

(15,467

)
NET ASSETS/(LIABILITIES) 34,091 (7,674 )

CAPITAL AND RESERVES
Called up share capital 100 100
Fair Value reserve 14,191 14,191
Retained earnings 19,800 (21,965 )
SHAREHOLDERS' FUNDS 34,091 (7,674 )

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.

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 17 September 2024 and were signed on its behalf by:





M Claridge - Director


GARDEN CARE SERVICES (DUNSTABLE) LIMITED (REGISTERED NUMBER: 04307176)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2023


1. STATUTORY INFORMATION

Garden Care Services (Dunstable) Limited is a limited company, limited by shares, registered in England and Wales. Its registered office address is Craigwen, 3 Whipsnade Road, Dunstable, Bedfordshire, LU6 2NB and the registered number is 04307176.

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.

The presentational currency of the financial statements is Pound Sterling (£) and figures are rounded to the nearest £1.

Turnover
Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measured reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets
Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

Depreciation is provided on the following basis:

Improvements to property-10% on reducing balance
Plant and Machinery-20% on reducing balance
Fixtures and fittings-20% on reducing balance
Motor vehicles-25% on reducing balance
Computer equipment-33% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

GARDEN CARE SERVICES (DUNSTABLE) LIMITED (REGISTERED NUMBER: 04307176)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023


2. ACCOUNTING POLICIES - continued

Financial instruments
(i) Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest rate method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Taxation
The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 5 ) .

GARDEN CARE SERVICES (DUNSTABLE) LIMITED (REGISTERED NUMBER: 04307176)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023


4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 January 2023 6,615 86,183 4,557
Additions - 15,000 -
At 31 December 2023 6,615 101,183 4,557
DEPRECIATION
At 1 January 2023 2,075 75,282 3,549
Charge for year 453 2,853 201
At 31 December 2023 2,528 78,135 3,750
NET BOOK VALUE
At 31 December 2023 4,087 23,048 807
At 31 December 2022 4,540 10,901 1,008

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 January 2023 22,803 7,716 127,874
Additions - - 15,000
At 31 December 2023 22,803 7,716 142,874
DEPRECIATION
At 1 January 2023 20,496 7,299 108,701
Charge for year 576 399 4,482
At 31 December 2023 21,072 7,698 113,183
NET BOOK VALUE
At 31 December 2023 1,731 18 29,691
At 31 December 2022 2,307 417 19,173


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 15,071 1,633
Other debtors 293 293
15,364 1,926

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 14,861 1,811
Taxation and social security 13,010 11,663
Other creditors 59,199 58,686
87,070 72,160

GARDEN CARE SERVICES (DUNSTABLE) LIMITED (REGISTERED NUMBER: 04307176)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 December 2023


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 9,067 15,467