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REGISTERED NUMBER: 02710487 (England and Wales)


















WOODLAND WALK GARDEN CENTRE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






WOODLAND WALK GARDEN CENTRE LIMITED (REGISTERED NUMBER: 02710487)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


WOODLAND WALK GARDEN CENTRE LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: R D Gay
R W Gay





REGISTERED OFFICE: Cwm Isaf Farm
Efail Isaf
PONTYPRIDD
Rhondda Cynon Taff
CF38 1BD





REGISTERED NUMBER: 02710487 (England and Wales)





ACCOUNTANTS: MHA (trading name of MacIntyre Hudson LLP)
Limited liability partnership in England & Wales
Registered number OC312313
Elfed House
Oak Tree Court
Cardiff Gate Business Park
CARDIFF
County of Cardiff
CF23 8RS

WOODLAND WALK GARDEN CENTRE LIMITED (REGISTERED NUMBER: 02710487)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 87,390 98,476

CURRENT ASSETS
Stocks 302,830 278,627
Debtors 5 583,907 302,038
Cash at bank and in hand 256,786 345,243
1,143,523 925,908
CREDITORS
Amounts falling due within one year 6 (210,188 ) (131,923 )
NET CURRENT ASSETS 933,335 793,985
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,020,725

892,461

PROVISIONS FOR LIABILITIES (21,667 ) (24,426 )
NET ASSETS 999,058 868,035

CAPITAL AND RESERVES
Called up share capital 7 4 4
Retained earnings 999,054 868,031
SHAREHOLDERS' FUNDS 999,058 868,035

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2024 and were signed on its behalf by:





R W Gay - Director


WOODLAND WALK GARDEN CENTRE LIMITED (REGISTERED NUMBER: 02710487)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Woodland Walk 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.

The company's functional and presentational currency in the financial statements is Sterling (£), rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

There have been no material departures from Financial Reporting Standard 102 1A.

Turnover
Turnover represents amounts received in respect of the sale of garden items during the year 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.
Improvements to property - 5% on cost
Kitchen equipment - 20% on reducing balance
Shop equipment - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks, including biological assets, have been valued at the lower of cost and estimated selling price less costs to sell.

Current tax
Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted at 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.

WOODLAND WALK GARDEN CENTRE LIMITED (REGISTERED NUMBER: 02710487)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


2. ACCOUNTING POLICIES - continued

Employee benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

Financial instruments
Basic financial instruments are recognised at amortised cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 12 ).

4. TANGIBLE FIXED ASSETS
Improvements
to Kitchen Shop Motor
property equipment equipment vehicles Totals
£    £    £    £    £   
COST
At 1 May 2023 13,701 20,900 105,840 72,970 213,411
Additions - 2,045 900 - 2,945
At 30 April 2024 13,701 22,945 106,740 72,970 216,356
DEPRECIATION
At 1 May 2023 8,474 14,436 38,798 53,227 114,935
Charge for year 686 1,463 10,139 1,743 14,031
At 30 April 2024 9,160 15,899 48,937 54,970 128,966
NET BOOK VALUE
At 30 April 2024 4,541 7,046 57,803 18,000 87,390
At 30 April 2023 5,227 6,464 67,042 19,743 98,476

5. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors 222 -
Other debtors 297,990 297,990
Tax 71,676 -
Prepayments and accrued income 4,019 4,048
373,907 302,038

Amounts falling due after more than one year:
Loan to shareholder 210,000 -

Aggregate amounts 583,907 302,038

WOODLAND WALK GARDEN CENTRE LIMITED (REGISTERED NUMBER: 02710487)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 30,832 54,226
Corporation tax 123,125 21,025
Social security and other taxes 2,251 2,016
VAT 10,853 14,156
Other creditors 126 -
Directors' current accounts 33,445 33,445
Accruals and deferred income 9,556 7,055
210,188 131,923

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
3 Ordinary £1 4 3
1 Ordinary B £1 - 1
4 4