Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 14 August 2024 1 January 2023 31 December 2023 31 December 2023 04450483 J R Carter C A Holland P J Lowther G A Beak Gables Farm Dogs' and Cats' Home false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04450483 2022-12-31 04450483 2023-12-31 04450483 2023-01-01 2023-12-31 04450483 frs-core:CurrentFinancialInstruments 2023-12-31 04450483 frs-bus:CompanyLimitedByGuarantee 2023-01-01 2023-12-31 04450483 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 04450483 frs-bus:SmallEntities 2023-01-01 2023-12-31 04450483 frs-bus:Audited 2023-01-01 2023-12-31 04450483 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 04450483 1 2023-01-01 2023-12-31 04450483 frs-bus:Director1 2023-01-01 2023-12-31 04450483 frs-bus:Director2 2023-01-01 2023-12-31 04450483 frs-bus:Director3 2023-01-01 2023-12-31 04450483 frs-bus:CompanySecretary1 2023-01-01 2023-12-31 04450483 frs-countries:EnglandWales 2023-01-01 2023-12-31 04450483 2021-12-31 04450483 2022-12-31 04450483 2022-01-01 2022-12-31 04450483 frs-core:CurrentFinancialInstruments 2022-12-31
Registered number: 04450483
Gables Farm Enterprises Limited
Financial Statements
For The Year Ended 31 December 2023
Harold Duckworth & Co
41 Houndiscombe Road
Plymouth
Devon
PL4 6EX
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04450483
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 27,996 31,161
Debtors 4 34,324 8,975
Cash at bank and in hand 10,460 26,336
72,780 66,472
Creditors: Amounts Falling Due Within One Year 5 (72,780 ) (66,472 )
NET ASSETS - -
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.
The financial statements were approved by the board of directors on 15 August 2024 and were signed on its behalf by:
P J Lowther
Director
15/08/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Gables Farm Enterprises Limited is a private company, limited by guarantee, incorporated in England & Wales, registered number 04450483 . The registered office is 204 Merafield Road, Plymouth, PL7 1UQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period which the related revenue is recognised. 
2.4. Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that is it probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate applies to the sale of the asset is used. Current and deffered tax assets and liabilities are not discounted. 
2.5. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
2.6. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 34,324 8,975
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,042 -
VAT 8,546 1,935
Other creditors 2,044 2,031
Amounts owed to group undertakings 61,148 62,506
72,780 66,472
6. Controlling Party
The company's controlling party is Gables Farm Dogs' and Cats' Home . The Regisrered office is Gables Farm, 20 Merafield Road, Plymouth, Devon, PL7 1UQ.
7. Audit Information
The auditors report on the account of Gables Farm Enterprises Limited for the year ended 31 December 2023 was unqualified
The auditor's report was signed by Neil Stevens (Senior Statutory Auditor) for and on behalf of Bromheads , Statutory Auditor
Page 3