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Company Registration No. 09285632 (England and Wales)
A Place In The Garden Limited Unaudited accounts for the year ended 30 March 2024
A Place In The Garden Limited Unaudited accounts Contents
Page
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A Place In The Garden Limited Company Information for the year ended 30 March 2024
Directors
Richard Jonathan Clifford Samuel Laurence Clifford Jane Clifford
Secretary
Jane Clifford
Company Number
09285632 (England and Wales)
Registered Office
Averys Bolney Road Cowfold Horsham West Sussex RH13 8AZ
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A Place In The Garden Limited Statement of financial position as at 30 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
39,216 
49,285 
Investments
118,606 
20,381 
157,822 
69,666 
Current assets
Inventories
184,048 
136,389 
Debtors
104,349 
79,836 
Cash at bank and in hand
55,550 
32,356 
343,947 
248,581 
Creditors: amounts falling due within one year
(130,596)
(64,165)
Net current assets
213,351 
184,416 
Total assets less current liabilities
371,173 
254,082 
Creditors: amounts falling due after more than one year
(12,460)
(22,651)
Provisions for liabilities
Deferred tax
(30,151)
(8,956)
Net assets
328,562 
222,475 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
328,552 
222,465 
Shareholders' funds
328,562 
222,475 
For the year ending 30 March 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 directors acknowledge their 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 of Directors and authorised for issue on 28 November 2024 and were signed on its behalf by
Samuel Laurence Clifford Director Company Registration No. 09285632
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A Place In The Garden Limited Notes to the Accounts for the year ended 30 March 2024
1
Statutory information
A Place In The Garden Limited is a private company, limited by shares, registered in England and Wales, registration number 09285632. The registered office is Averys Bolney Road, Cowfold, Horsham, West Sussex, RH13 8AZ.
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.
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.
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
33.33% on Reducing value
Motor vehicles
20% on Reducing value
Fixtures & fittings
25% on Reducing value
Computer equipment
25% on Reducing value
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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A Place In The Garden Limited Notes to the Accounts for the year ended 30 March 2024
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Investments
Investments in shares are included at fair value.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 31 March 2023
9,242 
53,028 
2,606 
7,910 
72,786 
At 30 March 2024
9,242 
53,028 
2,606 
7,910 
72,786 
Depreciation
At 31 March 2023
3,930 
13,757 
2,345 
3,469 
23,501 
Charge for the year
1,238 
7,855 
65 
911 
10,069 
At 30 March 2024
5,168 
21,612 
2,410 
4,380 
33,570 
Net book value
At 30 March 2024
4,074 
31,416 
196 
3,530 
39,216 
At 30 March 2023
5,312 
39,271 
261 
4,441 
49,285 
5
Investments
Other investments 
£ 
Valuation at 31 March 2023
20,381 
Additions
18,557 
Fair value adjustments
79,668 
Valuation at 30 March 2024
118,606 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
104,349 
76,862 
Other debtors
- 
2,974 
104,349 
79,836 
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A Place In The Garden Limited Notes to the Accounts for the year ended 30 March 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
9,948 
9,704 
VAT
41,029 
41,012 
Trade creditors
10,436 
5,629 
Taxes and social security
32,372 
7,516 
Other creditors
30,594 
- 
Loans from directors
6,217 
304 
130,596 
64,165 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
12,460 
22,651 
9
Average number of employees
During the year the average number of employees was 6 (2023: 5).
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