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Company registration number: 12350521
CARLISLE GARDEN LIMITED
REPORT OF THE DIRECTORS' AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 December 2023

CARLISLE GARDEN LIMITED
BALANCE SHEET
AS AT 31 December 2023
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets311
11
CURRENT ASSETS
Stocks2,4862,404
Debtors56,12640,595
Cash at bank and in hand21,67418,457
80,28661,456
CREDITORS
Amounts falling due within one year (79,489) (51,215)
NET CURRENT ASSETS 797 10,241
TOTAL ASSETS LESS
CURRENT LIABILITIES 798 10,242
NET ASSETS 798 10,242
CAPITAL AND RESERVES
Called-up equity share capital 100 100
Profit and loss account 698 10,142
SHAREHOLDERS FUNDS 798 10,242
For the year ending 31 December 2023 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.
All the members have consented to the preparation of abridged financial statements for the year ended 31 December 2023 in accordance with Section 444(2A) of the Companies Act 2006.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 24 September 2024 and signed on its behalf.
..........................................................................
F K Y Chen
24 September 2024
The annexed notes form part of these financial statements.

CARLISLE GARDEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
1. Accounting policies
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax.
Intangible Assets
Goodwill is the difference between the amount paid on the acquisition of a business and the aggregate fair value of its separable net assets. No amortisation is being applied on the grounds that it would be not material to the financial statements.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Fixtures and fittings - 25% reducing balance basis.
Stocks and Work In Progress
Stocks and work in progress are valued at the lower of cost and net realisable value.
Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Balance Sheet date.
Pension Scheme
The company operates a statutory contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
2.Employees
The average number of persons employed by the company (including directors) during the year was 6.
3.Intangible fixed assets
Total
Cost
At start of period1
At end of period 1
Net Book Values
At start of period1
At end of period1
4.Debtors
Taxation debtors include £13,764 that will not be recoverable until more than one year from the balance sheet date.
5.
Related Party Transactions
During the period, the company paid dividends totalling £12,000 to its directors.
6.
Directors' advances, credits and guarantees
During the year, the company has provided a joint loan to the directors on which interest is being charged at HMRC's official rate of beneficial loan interest. There are no fixed terms for repayment of this loan. The balance outstanding was:- Balance at 1 January 2023 29,151 Amounts advanced 25,694 Amounts repaid (12,984) Balance at 31 December 2023 £41,861 Maximum balance outstanding in the year £41,861
7.Pension costs
The company operates a statutory contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund.