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REGISTERED NUMBER: 09512857 (England and Wales)









ANN-MARIE POWELL GARDENS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024






ANN-MARIE POWELL GARDENS LIMITED (REGISTERED NUMBER: 09512857)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ANN-MARIE POWELL GARDENS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: Miss A Powell
J Bundy





REGISTERED OFFICE: The Old Tractor Shed
Heath Farm
Heath Road East
Petersfield
Hampshire
GU31 4HT





REGISTERED NUMBER: 09512857 (England and Wales)





ACCOUNTANTS: Morris Crocker
Chartered Accountants
Station House
North Street
Havant
Hampshire
PO9 1QU

ANN-MARIE POWELL GARDENS LIMITED (REGISTERED NUMBER: 09512857)

BALANCE SHEET
31 MARCH 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 7,562 9,084
7,562 9,084

CURRENT ASSETS
Debtors 6 131,761 9,105
Cash at bank and in hand 65,305 166,793
197,066 175,898
CREDITORS
Amounts falling due within one year 7 164,042 106,998
NET CURRENT ASSETS 33,024 68,900
TOTAL ASSETS LESS CURRENT
LIABILITIES

40,586

77,984

CREDITORS
Amounts falling due after more than one
year

8

(12,562

)

(21,614

)

PROVISIONS FOR LIABILITIES (1,615 ) (2,086 )
NET ASSETS 26,409 54,284

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 26,309 54,184
SHAREHOLDERS' FUNDS 26,409 54,284

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.

ANN-MARIE POWELL GARDENS LIMITED (REGISTERED NUMBER: 09512857)

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.

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 29 November 2024 and were signed on its behalf by:





Miss A Powell - Director


ANN-MARIE POWELL GARDENS LIMITED (REGISTERED NUMBER: 09512857)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Ann-Marie Powell Gardens 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 represents net sales of services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

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
Fixtures and fittings - 20% on reducing balance
Computer equipment - 25% on reducing balance

Financial instruments
Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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 at the balance sheet date, except as otherwise required in the paragraph below.

Unrelieved 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 shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability

ANN-MARIE POWELL GARDENS LIMITED (REGISTERED NUMBER: 09512857)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

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 year was 6 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2023
and 31 March 2024 10,000
AMORTISATION
At 1 April 2023
and 31 March 2024 10,000
NET BOOK VALUE
At 31 March 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 April 2023 1,767 3,379 16,633 21,779
Additions 1,297 - - 1,297
Disposals (431 ) - (440 ) (871 )
At 31 March 2024 2,633 3,379 16,193 22,205
DEPRECIATION
At 1 April 2023 506 2,306 9,883 12,695
Charge for year 559 215 1,677 2,451
Eliminated on disposal (108 ) - (395 ) (503 )
At 31 March 2024 957 2,521 11,165 14,643
NET BOOK VALUE
At 31 March 2024 1,676 858 5,028 7,562
At 31 March 2023 1,261 1,073 6,750 9,084

ANN-MARIE POWELL GARDENS LIMITED (REGISTERED NUMBER: 09512857)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 127,631 5,895
Other debtors 4,130 3,210
131,761 9,105

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 9,053 9,053
Trade creditors 12,278 1,953
Taxation and social security 40,643 48,072
Other creditors 102,068 47,920
164,042 106,998

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 12,562 21,614

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2024 and 31 March 2023:

2024 2023
£    £   
Miss A Powell and J Bundy
Balance outstanding at start of year (18,396 ) 10,082
Amounts advanced 75,189 56,752
Amounts repaid (91,288 ) (85,230 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (34,495 ) (18,396 )