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Company Registration No. 11282654 (England and Wales)
Secrets of the Garden limited Unaudited accounts for the year ended 31 March 2024
Secrets of the Garden limited Unaudited accounts Contents
Page
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Secrets of the Garden limited Company Information for the year ended 31 March 2024
Director
Hana leonard
Company Number
11282654 (England and Wales)
Registered Office
1 REDBOURN LODGE REDBOURN LANE HARPENDEN AL5 2BB ENGLAND
Accountants
GEM Accountancy 1 Lemsford Village Welwyn Garden City Herts AL8 7TN
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Secrets of the Garden limited Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
4,000 
5,000 
Tangible assets
2,645 
4,901 
6,645 
9,901 
Current assets
Debtors
22,235 
21,987 
Cash at bank and in hand
3,005 
3,219 
25,240 
25,206 
Creditors: amounts falling due within one year
(24,547)
(21,637)
Net current assets
693 
3,569 
Total assets less current liabilities
7,338 
13,470 
Creditors: amounts falling due after more than one year
- 
(5,736)
Net assets
7,338 
7,734 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
7,337 
7,733 
Shareholders' funds
7,338 
7,734 
For the year ending 31 March 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 director acknowledges her 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 and authorised for issue on 21 August 2024 and were signed on its behalf by
Hana leonard Director Company Registration No. 11282654
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Secrets of the Garden limited Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Secrets of the Garden limited is a private company, limited by shares, registered in England and Wales, registration number 11282654. The registered office is 1 REDBOURN LODGE, REDBOURN LANE, HARPENDEN, AL5 2BB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% on cost
Motor vehicles
20% on cost
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2023
10,000 
At 31 March 2024
10,000 
Amortisation
At 1 April 2023
5,000 
Charge for the year
1,000 
At 31 March 2024
6,000 
Net book value
At 31 March 2024
4,000 
At 31 March 2023
5,000 
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Secrets of the Garden limited Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
11,384 
8,221 
1,933 
21,538 
At 31 March 2024
11,384 
8,221 
1,933 
21,538 
Depreciation
At 1 April 2023
9,771 
4,933 
1,933 
16,637 
Charge for the year
611 
1,645 
- 
2,256 
At 31 March 2024
10,382 
6,578 
1,933 
18,893 
Net book value
At 31 March 2024
1,002 
1,643 
- 
2,645 
At 31 March 2023
1,613 
3,288 
- 
4,901 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
22,235 
21,987 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
10,661 
11,015 
Obligations under finance leases and hire purchase contracts
- 
2,036 
Taxes and social security
3,635 
- 
Other creditors
433 
608 
Loans from directors
9,818 
7,978 
24,547 
21,637 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
4,353 
Taxes and social security
- 
1,383 
- 
5,736 
9
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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