2023-02-012024-01-312024-01-31false13118537Willowhayne Gardens 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Willowhayne Gardens Ltd

Registered Number
13118537
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

Willowhayne Gardens Ltd
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

Thomas Darby Williams

Registered Address

18 Howard Road
Arundel
BN18 9EL

Registered Number

13118537 (England and Wales)
Willowhayne Gardens Ltd
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets350,03922,748
50,03922,748
Current assets
Stocks3,5001,000
Debtors25,2103,131
Cash at bank and on hand1,17310,957
29,88315,088
Creditors amounts falling due within one year(58,685)(32,435)
Net current assets (liabilities)(28,802)(17,347)
Total assets less current liabilities21,2375,401
Creditors amounts falling due after one year(6,222)-
Provisions for liabilities(12,204)(5,314)
Net assets2,81187
Capital and reserves
Called up share capital66
Profit and loss account2,80581
Shareholders' funds2,81187
The financial statements were approved and authorised for issue by the Director on 18 October 2024, and are signed on its behalf by:
Thomas Darby Williams
Director
Registered Company No. 13118537
Willowhayne Gardens Ltd
Notes to the Financial Statements
for the year ended 31 January 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.
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 rendering of services.
Defined contribution pension plan
Contributions to defined contribution plans are expensed in the period to which they relate.
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
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Vehicles25-
Office Equipment-5
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year65
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 2331,348
Additions37,876
At 31 January 2469,224
Depreciation and impairment
At 01 February 238,600
Charge for year10,585
At 31 January 2419,185
Net book value
At 31 January 2450,039
At 31 January 2322,748
4.Operating lease commitments
At 31 January 2024, the company had financial commitments totalling £2,500 (2023: £nil).
5.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Thomas Darby Williams1,55933,76815,38219,945
1,55933,76815,38219,945
Interest has been charged using official HMRC rates.