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REGISTERED NUMBER: 13140614 (England and Wales)



































Unaudited Financial Statements

for the Year Ended 31 December 2023

for

SALTSHOUSE GARDEN CENTRE LIMITED

SALTSHOUSE GARDEN CENTRE LIMITED (REGISTERED NUMBER: 13140614)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SALTSHOUSE GARDEN CENTRE LIMITED

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Scott Philip Kitching
Rio Shannon Lee Nicholson





REGISTERED OFFICE: 168 Saltshouse Road
KINGSTON UPON HULL
East Yorkshire
HU8 9HF





REGISTERED NUMBER: 13140614 (England and Wales)





ACCOUNTANTS: G & C Professionals Limited
trading as Graham & Company
Chartered Certified Accountants
Cleveland House
1-10 Sitwell Street
KINGSTON UPON HULL
East Yorkshire
HU8 7BE

SALTSHOUSE GARDEN CENTRE LIMITED (REGISTERED NUMBER: 13140614)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 768 960

CURRENT ASSETS
Stocks 5 64,845 51,500
Debtors 6 105 -
Cash at bank and in hand 3,277 1,291
68,227 52,791
CREDITORS
Amounts falling due within one year 7 65,392 53,263
NET CURRENT ASSETS/(LIABILITIES) 2,835 (472 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

3,603

488

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 3,503 388
SHAREHOLDERS' FUNDS 3,603 488

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.

SALTSHOUSE GARDEN CENTRE LIMITED (REGISTERED NUMBER: 13140614)

Balance Sheet - 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 Board of Directors and authorised for issue on 28 August 2024 and were signed on its behalf by:




Scott Philip Kitching - Director



Rio Shannon Lee Nicholson - Director


SALTSHOUSE GARDEN CENTRE LIMITED (REGISTERED NUMBER: 13140614)

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

1. STATUTORY INFORMATION

SALTSHOUSE GARDEN CENTRE 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.

Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 tax
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.

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.

SALTSHOUSE GARDEN CENTRE LIMITED (REGISTERED NUMBER: 13140614)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 January 2023
and 31 December 2023 1,200
DEPRECIATION
At 1 January 2023 240
Charge for year 192
At 31 December 2023 432
NET BOOK VALUE
At 31 December 2023 768
At 31 December 2022 960

5. STOCKS
2023 2022
£    £   
Plants and garden supplies 64,845 51,500

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 105 -

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 635 -
Amounts owed to group undertakings 62,689 47,820
Corporation tax 557 -
Social security and other taxes 13 3,923
Other creditors 256 519
Directors' loan accounts 22 22
Accrued expenses 1,220 979
65,392 53,263

SALTSHOUSE GARDEN CENTRE LIMITED (REGISTERED NUMBER: 13140614)

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

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 January 2023 388
Profit for the year 3,115
At 31 December 2023 3,503