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REGISTERED NUMBER: 12781037 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

House Gardens Limited

House Gardens Limited (Registered number: 12781037)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


House Gardens Limited

Company Information
for the Year Ended 31 July 2024







DIRECTOR: D J Thompson





REGISTERED OFFICE: Second Floor
2 Walsworth Road
HITCHIN
Hertfordshire
SG4 9SP





REGISTERED NUMBER: 12781037 (England and Wales)





ACCOUNTANTS: D and E Accountancy Ltd
Tax Advisors and Accountants
2nd Floor, 2 Walsworth Road
Hitchin
Hertfordshire
SG4 9SP

House Gardens Limited (Registered number: 12781037)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 36,224 21,315

CURRENT ASSETS
Stocks 3,500 10,075
Debtors 5 11,420 3,269
Cash at bank 20,915 15,618
35,835 28,962
CREDITORS
Amounts falling due within one year 6 46,313 36,131
NET CURRENT LIABILITIES (10,478 ) (7,169 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,746

14,146

CREDITORS
Amounts falling due after more than
one year

7

(15,576

)

(8,915

)

PROVISIONS FOR LIABILITIES 8 (5,036 ) (4,049 )
NET ASSETS 5,134 1,182

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 5,034 1,082
SHAREHOLDERS' FUNDS 5,134 1,182

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

House Gardens Limited (Registered number: 12781037)

Balance Sheet - continued
31 July 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 director and authorised for issue on 22 January 2025 and were signed by:





D J Thompson - Director


House Gardens Limited (Registered number: 12781037)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

House 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on 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.

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 that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

House Gardens Limited (Registered number: 12781037)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued

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 7 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 August 2023 10,128 21,000 1,927 33,055
Additions 4,421 16,500 600 21,521
At 31 July 2024 14,549 37,500 2,527 54,576
DEPRECIATION
At 1 August 2023 1,747 8,505 1,488 11,740
Charge for year 1,920 4,349 343 6,612
At 31 July 2024 3,667 12,854 1,831 18,352
NET BOOK VALUE
At 31 July 2024 10,882 24,646 696 36,224
At 31 July 2023 8,381 12,495 439 21,315

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 11,420 3,269

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Taxation and social security 25,075 16,426
Other creditors 21,238 19,705
46,313 36,131

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.7.24 31.7.23
£    £   
Hire purchase contracts 15,576 8,915

House Gardens Limited (Registered number: 12781037)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

8. PROVISIONS FOR LIABILITIES
31.7.24 31.7.23
£    £   
Deferred tax 5,036 4,049

Deferred
tax
£   
Balance at 1 August 2023 4,049
Charge to Income Statement during year 987
Balance at 31 July 2024 5,036

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 31.7.23
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 August 2023 1,082
Profit for the year 27,452
Dividends (23,500 )
At 31 July 2024 5,034

11. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.24 31.7.23
£    £   
D J Thompson
Balance outstanding at start of year - 4,650
Amounts repaid - (4,650 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -