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REGISTERED NUMBER: 05487549 (England and Wales)















Financial Statements for the Year Ended 31 March 2024

for

Gardening & Home Services Limited

Gardening & Home Services Limited (Registered number: 05487549)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Gardening & Home Services Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mrs A J Stevens
Mr P J Stevens





SECRETARY: Mrs A J Stevens





REGISTERED OFFICE: The Old Doctor's House
74 Grange Road
Dudley
West Midlands
DY1 2AW





REGISTERED NUMBER: 05487549 (England and Wales)

Gardening & Home Services Limited (Registered number: 05487549)

Abridged Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,607 3,437

CURRENT ASSETS
Debtors 2,256 5,182
Cash at bank 8,611 5,927
10,867 11,109
CREDITORS
Amounts falling due within one year 46,390 47,212
NET CURRENT LIABILITIES (35,523 ) (36,103 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(32,916

)

(32,666

)

PROVISIONS FOR LIABILITIES 5 495 652
NET LIABILITIES (33,411 ) (33,318 )

CAPITAL AND RESERVES
Called up share capital 6 2 2
Retained earnings (33,413 ) (33,320 )
SHAREHOLDERS' FUNDS (33,411 ) (33,318 )

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 directors acknowledge their 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.

Gardening & Home Services Limited (Registered number: 05487549)

Abridged Balance Sheet - continued
31 March 2024


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 October 2024 and were signed on its behalf by:




Mr P J Stevens - Director



Mrs A J Stevens - Director


Gardening & Home Services Limited (Registered number: 05487549)

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

1. STATUTORY INFORMATION

Gardening & Home Services 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.

The financial statements have been prepared on a going concern basis.

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 - 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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 ) .

Gardening & Home Services Limited (Registered number: 05487549)

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

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023
and 31 March 2024 33,909
DEPRECIATION
At 1 April 2023 30,472
Charge for year 830
At 31 March 2024 31,302
NET BOOK VALUE
At 31 March 2024 2,607
At 31 March 2023 3,437

5. PROVISIONS FOR LIABILITIES
31.3.24 31.3.23
£    £   
Deferred tax 495 652

Deferred
tax
£   
Balance at 1 April 2023
As previously reported 652
Prior year adjustment (158 )
As restated 494
Balance at 31 March 2024 494

** BALANCE ABOVE AT START OF YEAR RE DEFERRED TAX AS RESTATED AFTER
PRIOR YEAR ADJUSTMENT ON CLIENT SCREEN OF

494
DOES NOT AGREE TO LAST YEAR TOTAL OF ACCOUNTS PER TB 652

** BALANCE ABOVE AT END OF YEAR RE DEFERRED TAX ON CLIENT SCREEN OF 494
DOES NOT AGREE TO CURRENT YEAR TOTAL OF ACCOUNTS PER TB 495

PLEASE CHECK CLIENT SCREEN - NOTES TO FINANCIAL STATEMENTS - BALANCE SHEET ITEMS - PROVISIONS FOR LIABILITIES - MOVEMENT IN PROVISIONS ETC

Please note: a deferred tax asset should be entered as a negative balance (i.e. include a "-" sign)


6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
2 Ordinary £1 2 2

Gardening & Home Services Limited (Registered number: 05487549)

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

7. GOING CONCERN

The financial statements have been prepared on a going concern basis based upon the continued support of the directors.