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REGISTERED NUMBER: 13002886 (England and Wales)















Whiteley's Gardens & Farm Ltd

Unaudited Financial Statements

for the Year Ended 31 December 2023






Whiteley's Gardens & Farm Ltd (Registered number: 13002886)

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


Whiteley's Gardens & Farm Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: B Whiteley
A V Whiteley





REGISTERED OFFICE: Prospect Farm
Roker Lane
Pudsey
West Yorkshire
LS28 9LR





REGISTERED NUMBER: 13002886 (England and Wales)





ACCOUNTANTS: Howard & Co. Accountants LLP
6 Market Street
Birstall
West Yorkshire
WF17 9EN

Whiteley's Gardens & Farm Ltd (Registered number: 13002886)

Balance Sheet
31 December 2023

2023 2022
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 41,462 53,642

CURRENT ASSETS
Stocks 3,012 3,075
Debtors 5 214,159 130,491
Cash at bank and in hand 126,284 121,788
343,455 255,354
CREDITORS
Amounts falling due within one year 6 228,204 196,302
NET CURRENT ASSETS 115,251 59,052
TOTAL ASSETS LESS CURRENT
LIABILITIES

156,713

112,694

PROVISIONS FOR LIABILITIES 7,878 10,192
NET ASSETS 148,835 102,502

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 148,735 102,402
SHAREHOLDERS' FUNDS 148,835 102,502

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.

Whiteley's Gardens & Farm Ltd (Registered number: 13002886)

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 18 September 2024 and were signed on its behalf by:





B Whiteley - Director


Whiteley's Gardens & Farm Ltd (Registered number: 13002886)

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


1. STATUTORY INFORMATION

Whiteley's Gardens & Farm Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 9 ) .

Whiteley's Gardens & Farm Ltd (Registered number: 13002886)

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


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 January 2023 94,723
Additions 1,722
At 31 December 2023 96,445
DEPRECIATION
At 1 January 2023 41,081
Charge for year 13,902
At 31 December 2023 54,983
NET BOOK VALUE
At 31 December 2023 41,462
At 31 December 2022 53,642

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
as restated
£    £   
Trade debtors 2,786 2,643
Other debtors 211,373 127,848
214,159 130,491

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
as restated
£    £   
Hire purchase contracts - 873
Taxation and social security 65,773 50,905
Other creditors 162,431 144,524
228,204 196,302

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within creditors: amounts falling due within one year were loans from the directors of £159,152 (2022: £142,840). The loans were interest free, with no fixed date for repayment.