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Registered number: 12964694
Garrison Dales Holdings Limited
Financial Statements
For The Year Ended 30 April 2024
NJR Accountancy Services Limited
14 Victoria Square
Droitwich Spa
Worcestershire
WR9 8DS
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 12964694
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 1,401,457 1,361,651
1,401,457 1,361,651
CURRENT ASSETS
Debtors 5 1,549,776 1,077,296
Investments 6 820 820
1,550,596 1,078,116
Creditors: Amounts Falling Due Within One Year 7 (128,027 ) (5,481 )
NET CURRENT ASSETS (LIABILITIES) 1,422,569 1,072,635
TOTAL ASSETS LESS CURRENT LIABILITIES 2,824,026 2,434,286
NET ASSETS 2,824,026 2,434,286
CAPITAL AND RESERVES
Called up share capital 8 820 820
Income Statement 2,823,206 2,433,466
SHAREHOLDERS' FUNDS 2,824,026 2,434,286
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr P Allart
Director
10th January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Garrison Dales Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12964694 . The registered office is Unit 4 Wassage Court Wassage Way, Hampton Lovett Industrial Estate, Droitwich, Worcestershire, WR9 0NX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
Page 3
Page 4
4. Investments
Unlisted
£
Cost
As at 1 May 2023 1,361,651
Additions 39,806
As at 30 April 2024 1,401,457
Provision
As at 1 May 2023 -
As at 30 April 2024 -
Net Book Value
As at 30 April 2024 1,401,457
As at 1 May 2023 1,361,651
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 1,549,776 50,373
Other debtors - 1,026,923
1,549,776 1,077,296
6. Current Asset Investments
2024 2023
£ £
Shares in subsidiaries 820 820
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Other creditors 122,110 650
Taxation and social security 5,917 4,832
128,027 5,481
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 820 820
Page 4