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REGISTERED NUMBER: 04662369 (England and Wales)















Abridged Financial Statements for the Year Ended 29 February 2024

for

ALL YOUR GARDEN NEEDS LIMITED

ALL YOUR GARDEN NEEDS LIMITED (Registered number: 04662369)






Contents of the Financial Statements
for the Year Ended 29 February 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


ALL YOUR GARDEN NEEDS LIMITED

Company Information
for the Year Ended 29 February 2024







DIRECTOR: M J Wensley





SECRETARY:





REGISTERED OFFICE: Unit 3 Stanley Court
Shearway Business Park
Shearway Road
Folkestone
Kent
CT19 4FJ





REGISTERED NUMBER: 04662369 (England and Wales)





ACCOUNTANTS: Ashbourne Self-Assessment Services Ltd
Unit 3 Stanley Court
Shearway Business Park
Shearway Road
Folkestone
Kent
CT19 4FJ

ALL YOUR GARDEN NEEDS LIMITED (Registered number: 04662369)

Abridged Balance Sheet
29 February 2024

29.2.24 28.2.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,411 1,627

CURRENT ASSETS
Stocks 2,083 3,933
Debtors 8,936 30,336
Cash at bank - 1,614
11,019 35,883
CREDITORS
Amounts falling due within one year 19,922 27,071
NET CURRENT (LIABILITIES)/ASSETS (8,903 ) 8,812
TOTAL ASSETS LESS CURRENT
LIABILITIES

(7,492

)

10,439

CREDITORS
Amounts falling due after more than one
year

(6,417

)

(9,917

)

PROVISIONS FOR LIABILITIES 6 (268 ) (309 )
NET (LIABILITIES)/ASSETS (14,177 ) 213

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 (14,277 ) 113
SHAREHOLDERS' FUNDS (14,177 ) 213

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 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.

ALL YOUR GARDEN NEEDS LIMITED (Registered number: 04662369)

Abridged Balance Sheet - continued
29 February 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 Income Statement and an abridged Balance Sheet for the year ended 29 February 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 director and authorised for issue on 22 November 2024 and were signed by:





M J Wensley - Director


ALL YOUR GARDEN NEEDS LIMITED (Registered number: 04662369)

Notes to the Financial Statements
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

ALL YOUR GARDEN NEEDS 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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

ALL YOUR GARDEN NEEDS LIMITED (Registered number: 04662369)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 March 2023 30,173
Additions 358
At 29 February 2024 30,531
DEPRECIATION
At 1 March 2023 28,546
Charge for year 574
At 29 February 2024 29,120
NET BOOK VALUE
At 29 February 2024 1,411
At 28 February 2023 1,627

5. LOANS

An analysis of the maturity of loans is given below:

29.2.24 28.2.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 3,500 3,500

Amounts falling due between one and two years:
Bank loans - 1-2 years 3,500 3,500

Amounts falling due between two and five years:
Bank loans - 2-5 years 2,917 6,417

6. PROVISIONS FOR LIABILITIES
29.2.24 28.2.23
£    £   
Deferred tax 268 309

Deferred
tax
£   
Balance at 1 March 2023 309
Utilised during year (41 )
Balance at 29 February 2024 268

ALL YOUR GARDEN NEEDS LIMITED (Registered number: 04662369)

Notes to the Financial Statements - continued
for the Year Ended 29 February 2024

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.2.24 28.2.23
value: £    £   
100 Ordinary £1 100 100

8. RESERVES
Retained
earnings
£   

At 1 March 2023 113
Deficit for the year (14,390 )
At 29 February 2024 (14,277 )