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Company Registration No. 07789137 (England and Wales)
T.Jago Garden and Design Ltd Unaudited accounts for the year ended 30 September 2024
T.Jago Garden and Design Ltd Unaudited accounts Contents
Page
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T.Jago Garden and Design Ltd Company Information for the year ended 30 September 2024
Director
Thomas Jago
Company Number
07789137 (England and Wales)
Registered Office
203 West Street Fareham Hampshire PO16 0EN
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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T.Jago Garden and Design Ltd Accountants' report
Accountants' report to the director of T.Jago Garden and Design Ltd on the preparation of the unaudited statutory accounts for the year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of T.Jago Garden and Design Ltd for the year ended 30 September 2024 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of T.Jago Garden and Design Ltd, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of T.Jago Garden and Design Ltd and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than T.Jago Garden and Design Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that T.Jago Garden and Design Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of T.Jago Garden and Design Ltd. You consider that T.Jago Garden and Design Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of T.Jago Garden and Design Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Taxsense 203 West Street Fareham Hants PO16 0EN 16 November 2024
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T.Jago Garden and Design Ltd Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
322 
429 
Current assets
Debtors
6,428 
4,922 
Cash at bank and in hand
988 
1,127 
7,416 
6,049 
Creditors: amounts falling due within one year
(7,676)
(6,307)
Net current liabilities
(260)
(258)
Net assets
62 
171 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
61 
170 
Shareholders' funds
62 
171 
For the year ending 30 September 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 November 2024 and were signed on its behalf by
Thomas Jago Director Company Registration No. 07789137
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T.Jago Garden and Design Ltd Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
T.Jago Garden and Design Ltd is a private company, limited by shares, registered in England and Wales, registration number 07789137. The registered office is 203 West Street, Fareham, Hampshire, PO16 0EN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill- 10% straight line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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T.Jago Garden and Design Ltd Notes to the Accounts for the year ended 30 September 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2023
10,000 
At 30 September 2024
10,000 
Amortisation
At 1 October 2023
10,000 
At 30 September 2024
10,000 
Net book value
At 30 September 2024
- 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
775 
5,181 
3,462 
9,418 
At 30 September 2024
775 
5,181 
3,462 
9,418 
Depreciation
At 1 October 2023
747 
5,018 
3,224 
8,989 
Charge for the year
7 
41 
59 
107 
At 30 September 2024
754 
5,059 
3,283 
9,096 
Net book value
At 30 September 2024
21 
122 
179 
322 
At 30 September 2023
28 
163 
238 
429 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
168 
Other debtors
6,428 
4,754 
6,428 
4,922 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
5,631 
4,946 
Other creditors
1,159 
806 
Accruals
886 
555 
7,676 
6,307 
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T.Jago Garden and Design Ltd Notes to the Accounts for the year ended 30 September 2024
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Thomas Jago
Directors Loan Account
4,754 
(15,112)
(16,362)
6,004 
4,754 
(15,112)
(16,362)
6,004 
9
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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