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REGISTERED NUMBER: 09489617 (England and Wales)













Unaudited Financial Statements

for the Year Ended 31 March 2024

for

Gardner's Yard Limited

Gardner's Yard Limited (Registered number: 09489617)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Gardner's Yard Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: R Gardner





SECRETARY:





REGISTERED OFFICE: 29 Cawardine Closae
Newton Aycliffe
Co. Durham
DL5 4XE





REGISTERED NUMBER: 09489617 (England and Wales)





ACCOUNTANT: George Charlton
Accountant & Business Adviser
11 Stoneleigh Court
Woodham
Newton Aycliffe
Co. Durham
DL5 4TL

Gardner's Yard Limited (Registered number: 09489617)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 24,419 31,800

CURRENT ASSETS
Stocks 8,084 4,920
Debtors 5 19,810 328
Cash at bank 30,563 35,873
58,457 41,121
CREDITORS
Amounts falling due within one year 6 47,395 41,810
NET CURRENT ASSETS/(LIABILITIES) 11,062 (689 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,481

31,111

PROVISIONS FOR LIABILITIES 4,640 6,042
NET ASSETS 30,841 25,069

RESERVES
Retained earnings 30,841 25,069
SHAREHOLDERS' FUNDS 30,841 25,069

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 October 2024 and were signed by:




R Gardner - Director


Gardner's Yard Limited (Registered number: 09489617)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Gardner's Yard 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

Gardner's Yard Limited (Registered number: 09489617)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023
and 31 March 2024 61,558
DEPRECIATION
At 1 April 2023 29,758
Charge for year 7,381
At 31 March 2024 37,139
NET BOOK VALUE
At 31 March 2024 24,419
At 31 March 2023 31,800

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Other debtors 19,810 328

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 9,211 6,742
Taxation and social security 1,977 831
Other creditors 36,207 34,237
47,395 41,810

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The company operates a current account with the director and the amount owing to him at 31 March 2024 was £32,548 (2023 £32,128).