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Registered number: 12022479
Simply Gardens Barrowden Ltd
Financial Statements
For The Year Ended 31 May 2024
Cound & Co LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12022479
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 848 1,433
848 1,433
CURRENT ASSETS
Debtors 5 44,361 25,292
Cash at bank and in hand 5,430 7,821
49,791 33,113
Creditors: Amounts Falling Due Within One Year 6 (14,502 ) (9,674 )
NET CURRENT ASSETS (LIABILITIES) 35,289 23,439
TOTAL ASSETS LESS CURRENT LIABILITIES 36,137 24,872
PROVISIONS FOR LIABILITIES
Deferred Taxation (212 ) (358 )
NET ASSETS 35,925 24,514
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 35,825 24,414
SHAREHOLDERS' FUNDS 35,925 24,514
Page 1
Page 2
For the year ending 31 May 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.
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 Profit and Loss Account.
On behalf of the board
Mrs A J Dancy
Director
2nd February 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Simply Gardens Barrowden Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12022479 . The registered office is 1 Royal Way, Princes Court, Loughborough, Leicestershire, LE11 5XR.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 3 Years straight line
2.4. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 3
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 June 2023 2,718
As at 31 May 2024 2,718
Depreciation
As at 1 June 2023 1,285
Provided during the period 585
As at 31 May 2024 1,870
Net Book Value
As at 31 May 2024 848
As at 1 June 2023 1,433
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 478 1,250
Other debtors 39,231 24,042
39,709 25,292
Due after more than one year
Other debtors 4,652 -
44,361 25,292
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 1,440 2,394
Taxation and social security 13,062 7,280
14,502 9,674
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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Page 5
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 June 2023 Amounts advanced Amounts repaid Amounts written off As at 31 May 2024
£ £ £ £ £
Mrs Alison Dancy 23,794 37,991 24,000 - 37,785
The above loan is unsecured, interest free and repayable on demand.
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