Caseware UK (AP4) 2023.0.135 2023.0.135 2024-07-312024-07-31No description of principal activitytrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalse2023-08-01false11 09379150 2023-08-01 2024-07-31 09379150 2022-08-01 2023-07-31 09379150 2024-07-31 09379150 2023-07-31 09379150 c:Director1 2023-08-01 2024-07-31 09379150 d:CurrentFinancialInstruments 2024-07-31 09379150 d:CurrentFinancialInstruments 2023-07-31 09379150 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 09379150 d:CurrentFinancialInstruments d:WithinOneYear 2023-07-31 09379150 d:ShareCapital 2024-07-31 09379150 d:ShareCapital 2023-07-31 09379150 d:RetainedEarningsAccumulatedLosses 2024-07-31 09379150 d:RetainedEarningsAccumulatedLosses 2023-07-31 09379150 c:FRS102 2023-08-01 2024-07-31 09379150 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 09379150 c:FullAccounts 2023-08-01 2024-07-31 09379150 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 09379150 d:Subsidiary1 2023-08-01 2024-07-31 09379150 d:Subsidiary1 1 2023-08-01 2024-07-31 09379150 2 2023-08-01 2024-07-31 09379150 4 2023-08-01 2024-07-31 09379150 6 2023-08-01 2024-07-31 09379150 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure
Registered number: 09379150













THE GARDENS SOLO LIMITED
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024


 
THE GARDENS SOLO LIMITED
REGISTERED NUMBER:09379150


BALANCE SHEET
AS AT 31 JULY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
100
1,432,500

  
100
1,432,500

Current assets
  

Debtors: amounts falling due within one year
 5 
526,070
-

  
526,070
-

Creditors: amounts falling due within one year
 6 
-
(1,432,470)

Net current assets/(liabilities)
  
 
 
526,070
 
 
(1,432,470)

Total assets less current liabilities
  
526,170
30

  

Net assets
  
526,170
30


Capital and reserves
  

Called up share capital 
  
10
10

Profit and loss account
  
526,160
20

  
526,170
30


Page 1


 
THE GARDENS SOLO LIMITED
REGISTERED NUMBER:09379150

    
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




S H M Bokaie
Director

Date: 2 October 2024

Page 2


 
THE GARDENS SOLO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

1.


General information

The Garden Solo Limited is a limited liability company incorporated and domiciled in England and Wales. The address of its registered office is 62 Standen Road, London, SW18 5TG. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.8

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3


 
THE GARDENS SOLO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 August 2023
1,432,500


Revaluations
(1,432,400)



At 31 July 2024
100





Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Class of shares

Holding

Gardens Enterprises Limited
Ordinary
100%

The aggregate of the share capital and reserves as at 31 July 2024 and the profit or loss for the year ended on that date for the subsidiary undertaking was as follows:

Name

Gardens Enterprises Limited


5.


Debtors

2024
2023
£
£


Other debtors
526,070
-


Page 4


 
THE GARDENS SOLO LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2024

6.


Creditors: amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
-
1,432,470



7.


Related party transactions

The company is owed £526,070 (2023: £nil) from S H Bokaie. The loan is an interest bearing at 2.25% and is repayable on demand.


8.


Controlling party

The controlling party is S H M Bokaie.

 
Page 5