T & J Gardiner Limited 04559107 false 2023-06-01 2024-05-31 2024-05-31 The principal activity of the company is the holding of shares in its subsidiary undertaking Digita Accounts Production Advanced 6.30.9574.0 true false false true 04559107 2023-06-01 2024-05-31 04559107 2024-05-31 04559107 bus:OrdinaryShareClass1 2024-05-31 04559107 core:CurrentFinancialInstruments 2024-05-31 04559107 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 04559107 bus:SmallEntities 2023-06-01 2024-05-31 04559107 bus:AuditExemptWithAccountantsReport 2023-06-01 2024-05-31 04559107 bus:FilletedAccounts 2023-06-01 2024-05-31 04559107 bus:SmallCompaniesRegimeForAccounts 2023-06-01 2024-05-31 04559107 bus:RegisteredOffice 2023-06-01 2024-05-31 04559107 bus:Director3 2023-06-01 2024-05-31 04559107 bus:OrdinaryShareClass1 2023-06-01 2024-05-31 04559107 bus:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 04559107 core:Subsidiary1 2023-06-01 2024-05-31 04559107 core:Subsidiary1 1 2023-06-01 2024-05-31 04559107 core:Subsidiary1 countries:England 2023-06-01 2024-05-31 04559107 1 2023-06-01 2024-05-31 04559107 countries:UnitedKingdom 2023-06-01 2024-05-31 04559107 core:CostValuation 2023-05-31 04559107 core:ProvisionsForImpairmentInvestments 2023-05-31 04559107 2022-06-01 2023-05-31 04559107 2023-05-31 04559107 bus:OrdinaryShareClass1 2023-05-31 04559107 core:CurrentFinancialInstruments 2023-05-31 04559107 core:CurrentFinancialInstruments core:WithinOneYear 2023-05-31 04559107 core:Subsidiary1 1 2022-06-01 2023-05-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 04559107

T & J Gardiner Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 May 2024

 

T & J Gardiner Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 5

 

T & J Gardiner Limited

(Registration number: 04559107)
Balance Sheet as at 31 May 2024

Note

2024
£

2023
£

Fixed assets

 

Investments

5

84,944

84,944

Current assets

 

Debtors

6

35,250

39,672

Cash at bank and in hand

 

4,498

4,600

 

39,748

44,272

Creditors: Amounts falling due within one year

7

(99,127)

(103,651)

Net current liabilities

 

(59,379)

(59,379)

Net assets

 

25,565

25,565

Capital and reserves

 

Called up share capital

8

51

51

Retained earnings

25,514

25,514

Shareholders' funds

 

25,565

25,565

For the financial year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 16 October 2024 and signed on its behalf by:
 

.........................................
P M Giblin
Director

 

T & J Gardiner Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
87 Wroslyn Road
Freeland
Witney
Oxon
OX29 8HL

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £1.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

T & J Gardiner Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024


Exemption from preparing group accounts

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of The Companies Act 2006 and has not prepared group accounts.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2023 - 0).

4

Profit before tax

Arrived at after charging/(crediting)

2024
£

2023
£

Income from shares in group undertakings

(66,000)

(66,000)

5

Investments

2024
£

2023
£

Investments in subsidiaries

84,944

84,944

Subsidiaries

£

Cost or valuation

At 1 June 2023

374,944

Provision

At 1 June 2023

290,000

Carrying amount

At 31 May 2024

84,944

At 31 May 2023

84,944

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

 

T & J Gardiner Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2024

2023

Subsidiary undertakings

GPS Sprayers Limited

England

ordinary

100%

100%

Subsidiary undertakings

GPS Sprayers Limited

The principal activity of GPS Sprayers Limited is distribution of spraying equipment.

6

Debtors

Note

2024
£

2023
£

Amounts owed by group undertakings and undertakings in which the company has a participating interest

35,250

39,672

 

35,250

39,672

 

T & J Gardiner Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Amounts owed to group undertakings and undertakings in which the company has a participating interest

99,127

99,229

Other creditors

 

-

4,422

 

99,127

103,651

8

Share capital

Allotted, called up and fully paid shares

2024

2023

No.

£

No.

£

Ordinary of £1 each

51

51

51

51

       

9

Parent and ultimate parent undertaking

The company's immediate parent is Filosofy Limited, incorporated in England.