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Registered Number: 07611111
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 April 2024

for

DOBBE'S GARDEN CENTRE LTD

Directors M Dobbe
D Dobbe
Registered Number 07611111
Registered Office Dobbe's Nurseries
Guildford Road
Surrey
KT23 4EX
Accountants Sole Associates SVR Ltd
3 Park Court
Pyrford Road
West Byfleet
Surrey
KT14 6SD
Secretary Sole Associates SVR Ltd
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 April 2024
Directors
The directors who served the company throughout the year were as follows:
M Dobbe
D Dobbe
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
M Dobbe
Director

Date approved: 28 November 2024
2
In order to assist you to fulfil your duties under Companies Act 2006, we have prepared for your approval the accounts of Dobbe's Garden Centre Ltd for the year ended 30 April 2024 which comprise the Income Statement, the Statement of Financial Position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com.

This report is made solely to the member of Dobbe's Garden Centre Ltd, as a body, in accordance with the terms of our engagement letter dated 28 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of Dobbe's Garden Centre Ltd and state those matters that we have agreed to state to the Board ofs of Dobbe's Garden Centre Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants and as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dobbe's Garden Centre Ltd and its members as a body for our work or for this report.

It is your duty to ensure that Dobbe's Garden Centre 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 Dobbe's Garden Centre Ltd. You consider that Dobbe's Garden Centre 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 Dobbe's Garden Centre 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.



....................................................
Sole Associates SVR Ltd
3 Park Court
Pyrford Road
West Byfleet
Surrey
KT14 6SD
28 November 2024
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 5 7,174    9,387 
7,174    9,387 
Current assets      
Stocks 6 28,000    40,000 
Debtors: amounts falling due within one year 7 27,572    50,110 
Cash at bank and in hand 77,220    17,131 
132,792    107,241 
Creditors: amount falling due within one year 8 (137,291)   (116,137)
Net current assets (4,499)   (8,896)
 
Total assets less current liabilities 2,675    491 
Net assets 2,675    491 
 

Capital and reserves
     
Called up share capital 106    106 
Profit and loss account 2,569    385 
Shareholders' funds 2,675    491 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 28 November 2024 and were signed on its behalf by:


-------------------------------
M Dobbe
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 May 2022 106  349  455 
Profit for the year 48,036  48,036 
Total comprehensive income for the year 48,036  48,036 
Dividends (48,000) (48,000)
Total investments by and distributions to owners (48,000) (48,000)
At 30 April 2023 106  385  491 
At 01 May 2023 106  385  491 
Profit for the year 48,184  48,184 
Total comprehensive income for the year 48,184  48,184 
Dividends (46,000) (46,000)
Total investments by and distributions to owners (46,000) (46,000)
At 30 April 2024 106  2,569  2,675 
5
General Information
Dobbe's Garden Centre Ltd is a private company, limited by shares, registered in England and Wales, registration number 07611111, registration address Dobbe's Nurseries, Guildford Road, Surrey, KT23 4EX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 25% Reducing Balance
Computer Equipment 25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Directors' Emoluments

2024
£
  2023
£
Administrative Expenses
Directors Salaries 25,110    12,540 
25,110    12,540 

3.

Average number of employees

Average number of employees during the year was 12 (2023 : 14).
4.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 May 2023 200,000    200,000 
Additions  
Disposals  
At 30 April 2024 200,000    200,000 
Amortisation
At 01 May 2023 200,000    200,000 
Charge for year  
On disposals  
At 30 April 2024 200,000    200,000 
Net book values
At 30 April 2024  
At 30 April 2023  


5.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 May 2023 5,377    35,680    21,604    12,096    74,757 
Additions       150    150 
Disposals        
At 30 April 2024 5,377    35,680    21,604    12,246    74,907 
Depreciation
At 01 May 2023 5,083    32,700    19,474    8,113    65,370 
Charge for year 73    745    533    1,012    2,363 
On disposals        
At 30 April 2024 5,156    33,445    20,007    9,125    67,733 
Net book values
Closing balance as at 30 April 2024 221    2,235    1,597    3,121    7,174 
Opening balance as at 01 May 2023 294    2,980    2,130    3,983    9,387 


6.

Stocks

2024
£
  2023
£
Stocks 28,000    40,000 
28,000    40,000 

7.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 26,334    50,110 
VAT 1,238   
27,572    50,110 

8.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 60,778    54,648 
Corporation Tax 13,050    11,169 
PAYE & Social Security 1,631    1,209 
Other Creditors 427    3,383 
Wages & Salaries Control Account  
Directors' Current Accounts 61,405    29,386 
VAT   16,342 
137,291    116,137 

6