1 July 2023 false No description of principal activity Taxfiler 2024.6 12687183business:PrivateLimitedCompanyLtd2023-07-012024-06-30 126871832023-06-30 126871832023-07-012024-06-30 12687183business:AuditExemptWithAccountantsReport2023-07-012024-06-30 12687183business:FilletedAccounts2023-07-012024-06-30 126871832024-06-30 12687183business:Director12023-07-012024-06-30 12687183business:Director22023-07-012024-06-30 12687183business:Director32023-07-012024-06-30 12687183business:RegisteredOffice2023-07-012024-06-30 126871832023-06-30 12687183core:WithinOneYear2024-06-30 12687183core:WithinOneYear2023-06-30 12687183core:ShareCapitalcore:PreviouslyStatedAmount2024-06-30 12687183core:ShareCapitalcore:PreviouslyStatedAmount2023-06-30 12687183core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-06-30 12687183core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-06-30 12687183core:PreviouslyStatedAmount2024-06-30 12687183core:PreviouslyStatedAmount2023-06-30 12687183business:SmallEntities2023-07-012024-06-30 12687183countries:EnglandWales2023-07-012024-06-30 12687183core:PlantMachinery2023-07-012024-06-30 12687183core:ComputerEquipment2023-07-012024-06-30 12687183core:PlantMachinery2023-06-30 12687183core:ComputerEquipment2023-06-30 12687183core:PlantMachinery2024-06-30 12687183core:ComputerEquipment2024-06-30 126871832022-07-012023-06-30 iso4217:GBP xbrli:pure
Company Registration No. 12687183 (England and Wales)
GARDEN CUSTOMS LTD Unaudited accounts for the year ended 30 June 2024
GARDEN CUSTOMS LTD Unaudited accounts Contents
Page
- 2 -
GARDEN CUSTOMS LTD Company Information for the year ended 30 June 2024
Directors
Mr P Grant Mr D W Webber Mrs S Webber
Company Number
12687183 (England and Wales)
Registered Office
84 Merrow Woods Guildford GU1 2LN
Accountants
Townley & Co Limited Warrington Business Centre 67 Bewsey Street Warrington WA2 7JQ
- 3 -
GARDEN CUSTOMS LTD Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
44 
60 
Current assets
Inventories
300 
300 
Cash at bank and in hand
12,149 
27,521 
12,449 
27,821 
Creditors: amounts falling due within one year
(9,146)
(12,934)
Net current assets
3,303 
14,887 
Total assets less current liabilities
3,347 
14,947 
Provisions for liabilities
Deferred tax
(9)
(12)
Net assets
3,338 
14,935 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,238 
14,835 
Shareholders' funds
3,338 
14,935 
For the year ending 30 June 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 5 September 2024 and were signed on its behalf by
Mr D W Webber Director Company Registration No. 12687183
- 4 -
GARDEN CUSTOMS LTD Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
GARDEN CUSTOMS LTD is a private company, limited by shares, registered in England and Wales, registration number 12687183. The registered office is 84 Merrow Woods, Guildford, GU1 2LN.
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
20% reducing balance
Computer equipment
33% straight line
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
108 
500 
608 
At 30 June 2024
108 
500 
608 
Depreciation
At 1 July 2023
53 
495 
548 
Charge for the year
11 
5 
16 
At 30 June 2024
64 
500 
564 
Net book value
At 30 June 2024
44 
- 
44 
At 30 June 2023
55 
5 
60 
- 5 -
GARDEN CUSTOMS LTD Notes to the Accounts for the year ended 30 June 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
283 
2,869 
Taxes and social security
6,431 
9,338 
Loans from directors
2,015 
310 
Accruals
417 
417 
9,146 
12,934 
6
Average number of employees
During the year the average number of employees was 3 (2023: 3).
- 6 -