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REGISTERED NUMBER: 13758742 (England and Wales)















Unaudited Financial Statements

for the Period 1 December 2022 to 29 November 2023

for

Manor Garden Centre Limited

Manor Garden Centre Limited (Registered number: 13758742)






Contents of the Financial Statements
for the Period 1 December 2022 to 29 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

Manor Garden Centre Limited

Company Information
for the Period 1 December 2022 to 29 November 2023







DIRECTORS: Mr Stephen Mole
Mrs Stephanie Mole





REGISTERED OFFICE: 395-397 Woodchurch Road
Birkenhead
Merseyside
CH42 8PF





REGISTERED NUMBER: 13758742 (England and Wales)





ACCOUNTANTS: Cheryl Bostock & Company Accountants Limited
395-397 Woodchurch Road
Prenton
Birkenhead
Merseyside

Manor Garden Centre Limited (Registered number: 13758742)

Balance Sheet
29 November 2023

29.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 9,600 10,800
Tangible assets 5 2,735 2,940
12,335 13,740

CURRENT ASSETS
Stocks 3,000 -
Debtors 6 651 -
Cash at bank 11,670 13,680
15,321 13,680
CREDITORS
Amounts falling due within one year 7 30,243 32,645
NET CURRENT LIABILITIES (14,922 ) (18,965 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(2,587

)

(5,225

)

PROVISIONS FOR LIABILITIES 189 -
NET LIABILITIES (2,776 ) (5,225 )

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 9 (2,778 ) (5,227 )
SHAREHOLDERS' FUNDS (2,776 ) (5,225 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 November 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 November 2023 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.

Manor Garden Centre Limited (Registered number: 13758742)

Balance Sheet - continued
29 November 2023


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 Board of Directors and authorised for issue on 26 November 2024 and were signed on its behalf by:





Mrs Stephanie Mole - Director


Manor Garden Centre Limited (Registered number: 13758742)

Notes to the Financial Statements
for the Period 1 December 2022 to 29 November 2023

1. STATUTORY INFORMATION

Manor Garden Centre 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 10% on cost
Motor vehicles - 25% 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 period 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 period 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.

Manor Garden Centre Limited (Registered number: 13758742)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 29 November 2023

2. ACCOUNTING POLICIES - continued

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2022 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 29 November 2023 12,000
AMORTISATION
At 1 December 2022 1,200
Amortisation for period 1,200
At 29 November 2023 2,400
NET BOOK VALUE
At 29 November 2023 9,600
At 30 November 2022 10,800

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 December 2022 - 3,920 3,920
Additions 663 - 663
At 29 November 2023 663 3,920 4,583
DEPRECIATION
At 1 December 2022 - 980 980
Charge for period 133 735 868
At 29 November 2023 133 1,715 1,848
NET BOOK VALUE
At 29 November 2023 530 2,205 2,735
At 30 November 2022 - 2,940 2,940

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.11.23 30.11.22
£    £   
Trade debtors 651 -

Manor Garden Centre Limited (Registered number: 13758742)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 29 November 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.11.23 30.11.22
£    £   
Trade creditors 273 818
Taxation and social security 546 1,507
Other creditors 29,424 30,320
30,243 32,645

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 29.11.23 30.11.22
value: £    £   
2 Ordinary 2 2 2

9. RESERVES
Retained
earnings
£   

At 1 December 2022 (5,227 )
Profit for the period 2,449
At 29 November 2023 (2,778 )

Manor Garden Centre Limited

Report of the Accountants to the Directors of
Manor Garden Centre Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 29 November 2023 set out on pages two to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Cheryl Bostock & Company Accountants Limited
395-397 Woodchurch Road
Prenton
Birkenhead
Merseyside


26 November 2024