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Registered number: 14069222
4AllSeasons Gardening Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
TaxAssist Accountants
Chartered Accountants
714 London Road
Larkfield
KENT
ME20 6BL
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 14069222
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 4,000 8,000
Tangible Assets 5 17,554 19,063
21,554 27,063
CURRENT ASSETS
Debtors 6 13,201 15,554
Cash at bank and in hand 2,411 1,132
15,612 16,686
Creditors: Amounts Falling Due Within One Year 7 (19,014 ) (26,401 )
NET CURRENT ASSETS (LIABILITIES) (3,402 ) (9,715 )
TOTAL ASSETS LESS CURRENT LIABILITIES 18,152 17,348
Creditors: Amounts Falling Due After More Than One Year 8 (8,652 ) (12,979 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (286 )
NET ASSETS 9,500 4,083
CAPITAL AND RESERVES
Called up share capital 10 200 200
Income Statement 9,300 3,883
SHAREHOLDERS' FUNDS 9,500 4,083
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Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 Statement.
On behalf of the board
Alice Cockerill
Director
19/07/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
4AllSeasons Gardening Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14069222 . The registered office is 28 Heritage Road, Chatham, KENT, ME5 7ST.
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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Motor Vehicles 25% Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 13)
13 13
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 12,000
As at 30 April 2024 12,000
Amortisation
As at 1 May 2023 4,000
Provided during the period 4,000
As at 30 April 2024 8,000
Net Book Value
As at 30 April 2024 4,000
As at 1 May 2023 8,000
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5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2023 8,299 31,891 40,190
Additions 7,178 - 7,178
Disposals (1,890 ) - (1,890 )
As at 30 April 2024 13,587 31,891 45,478
Depreciation
As at 1 May 2023 5,665 15,462 21,127
Provided during the period 2,488 5,477 7,965
Disposals (1,168 ) - (1,168 )
As at 30 April 2024 6,985 20,939 27,924
Net Book Value
As at 30 April 2024 6,602 10,952 17,554
As at 1 May 2023 2,634 16,429 19,063
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 8,723 13,217
Prepayments and accrued income 2,171 1,837
Other debtors - 500
Deferred tax current asset 2,307 -
13,201 15,554
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,326 4,326
Corporation tax 2,865 3,797
Other taxes and social security 1,137 2,426
VAT 7,466 7,599
Net wages 1,612 2,411
Pension creditors 186 262
...CONTINUED
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Premium credit loan- 776 730
Accruals and deferred income 546 516
Director's loan account 100 4,334
19,014 26,401
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 8,652 12,979
8,652 12,979
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,326 4,326
Later than one year and not later than five years 8,652 12,979
12,978 17,305
12,978 17,305
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 200 200
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