2023-06-012024-05-312024-05-31false11365500A1 HOME AND GARDENS 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A1 HOME AND GARDENS LTD

Registered Number
11365500
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

A1 HOME AND GARDENS LTD
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

Andrew Paterson

Registered Address

23 Woodland Road
Darlington
DL3 7BJ

Registered Number

11365500 (England and Wales)
A1 HOME AND GARDENS LTD
Statement of Financial Position
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets39,7503,000
9,7503,000
Current assets
Debtors38,28758,287
Cash at bank and on hand48,27112,958
86,55871,245
Creditors amounts falling due within one year4(16,480)(1,225)
Net current assets (liabilities)70,07870,020
Total assets less current liabilities79,82873,020
Creditors amounts falling due after one year5(34,349)(39,815)
Net assets45,47933,205
Capital and reserves
Called up share capital11
Profit and loss account45,47833,204
Shareholders' funds45,47933,205
The financial statements were approved and authorised for issue by the Director on 19 September 2024, and are signed on its behalf by:
Andrew Paterson
Director
Registered Company No. 11365500
A1 HOME AND GARDENS LTD
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
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 it is 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 that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Vehicles25
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 June 234,000
Additions10,000
At 31 May 2414,000
Depreciation and impairment
At 01 June 231,000
Charge for year3,250
At 31 May 244,250
Net book value
At 31 May 249,750
At 31 May 233,000
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security1,2491,224
Other creditors15,2311
Total16,4801,225
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts34,34939,815
Total34,34939,815