2023-04-01 06162819 2024-03-31 06162819 2023-04-01 2024-03-31 06162819 2023-03-31 06162819 2022-04-01 2023-03-31 06162819 uk-core:WithinOneYear 2023-03-31 06162819 uk-core:WithinOneYear 2024-03-31 06162819 uk-core:AfterOneYear 2023-03-31 06162819 uk-core:AfterOneYear 2024-03-31 06162819 uk-core:ShareCapital 2024-03-31 06162819 uk-core:ShareCapital 2023-03-31 06162819 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 06162819 uk-core:RetainedEarningsAccumulatedLosses 2023-03-31 06162819 uk-bus:Director1 2023-04-01 2024-03-31 06162819 uk-core:PlantMachinery 2023-04-01 2024-03-31 06162819 uk-core:ToolsEquipment 2023-04-01 2024-03-31 06162819 uk-core:CommercialMotorVehicles 2023-04-01 2024-03-31 06162819 uk-core:ToolsEquipment 2023-03-31 06162819 uk-core:CommercialMotorVehicles 2023-03-31 06162819 uk-core:PlantMachinery 2023-03-31 06162819 uk-core:PlantMachinery 2024-03-31 06162819 uk-core:CommercialMotorVehicles 2024-03-31 06162819 uk-core:ToolsEquipment 2024-03-31 iso4217:GBP xbrli:pure 06162819 uk-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 06162819 uk-bus:FRS102 2023-04-01 2024-03-31 06162819 uk-bus:FilletedAccounts 2023-04-01 2024-03-31 06162819 uk-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31
Garden Exteriors Ltd
Registered Number:06162819
For the year ended 31 March 2024
England and Wales
Report of the Directors and Financial Statements
2
For the year ended 31 March 2024
Garden Exteriors Ltd
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
3
Registered Number :
06162819
As at 31 March 2024
Garden Exteriors Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
25,213
31,449
2
25,213
31,449
Current assets
Inventories
48,114
64,981
3
Trade and other receivables
65,100
76,100
4
246,239
Cash and cash equivalents
249,585
390,666
359,453
Trade and other payables: amounts falling due within one
year
(160,576)
(123,003)
5
198,877
267,663
Net current assets
Total assets less current liabilities
292,876
230,326
Trade and other payables: amounts falling due after more
than one year
(37,922)
(24,454)
6
(3,483)
(5,976)
Provisions for liabilities
264,939
Net assets
186,428
Capital and reserves
Called up share capital
100
100
Retained earnings
264,839
186,328
264,939
186,428
Shareholders' funds
For the year ended 31 March 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
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 directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
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4
Registered Number :
06162819
For the year ended 31 March 2024
Garden Exteriors Ltd
Statement of Financial Position Continued
J.M.Bowcott Director
These financial statements were approved and authorised for issue by the Board on 16 October 2024 and were signed by:
The notes form part of these financial statements
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5
For the year ended 31 March 2024
Garden Exteriors Ltd
Notes to the Financial Statements
Statutory Information
Garden Exteriors Ltd is a private limited company, limited by shares, domiciled in England and Wales, registration
number 06162819.
Registered address:
98 Aldridge Road
Little Aston
Walsall
West Midlands
WS9 0PE
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery
25% Reducing balance
25% Reducing balance
Computer equipment
25% Reducing balance
Motor vehicles
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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6
For the year ended 31 March 2024
Garden Exteriors Ltd
Notes to the Financial Statements Continued
2. Property, plant and equipment
Total
Computer
equipment
Motor vehicles
Plant and
machinery
£
£
£
£
Cost or
valuation
At 01 April 2023
138,169
2,838
133,657
1,674
At 31 March 2024
1,674
133,657
2,838
138,169
Provision for depreciation and impairment
At 01 April 2023
106,720
2,364
103,840
516
Charge for year
6,236
356
5,590
290
At 31 March 2024
112,956
2,720
109,430
806
At 31 March 2024
Net book value
868
24,227
118
25,213
At 31 March 2023
1,158
29,817
474
31,449
3. Inventories
2023
2024
£
£
Stocks
64,981
48,114
4. Trade and other receivables
2023
2024
£
£
Trade debtors
11,100
100
Other debtors
65,000
65,000
65,100
76,100
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Trade creditors
36,211
62,429
Taxation and social security
81,793
91,494
Other creditors
4,999
6,653
123,003
160,576
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7
For the year ended 31 March 2024
Garden Exteriors Ltd
Notes to the Financial Statements Continued
6. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft (secured)
24,454
37,922
7. Average number of persons employed
During the year the average number of employees was 3 (2023 : 3)
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