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ANDY STURGEON GARDEN DESIGN LIMITED

Registered Number
05606838
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

ANDY STURGEON GARDEN DESIGN LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

STURGEON, Andrew Timothy

Registered Address

56 West Street
Shoreham-By-Sea
BN43 5WG

Place of Business

7 Marlborough Place

Brighton

BN1 1UB


Registered Number

05606838 (England and Wales)
ANDY STURGEON GARDEN DESIGN LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets34,6507,750
Tangible assets4819,677781,836
824,327789,586
Current assets
Stocks572,047182,800
Debtors6514,028450,511
Cash at bank and on hand92,883123,465
678,958756,776
Creditors amounts falling due within one year7(432,354)(443,286)
Net current assets (liabilities)246,604313,490
Total assets less current liabilities1,070,9311,103,076
Creditors amounts falling due after one year8(13,951)(24,110)
Provisions for liabilities9(6,616)-
Net assets1,050,3641,078,966
Capital and reserves
Called up share capital101101
Profit and loss account1,050,2631,078,865
Shareholders' funds1,050,3641,078,966
The financial statements were approved and authorised for issue by the Director on 3 February 2025, and are signed on its behalf by:
STURGEON, Andrew Timothy
Director
Registered Company No. 05606838
ANDY STURGEON GARDEN DESIGN LIMITED
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Revenue from rendering of services
Revenue 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment-3
Stocks and work in progress
Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year2824
3.Intangible assets
Paragraph 19.23(a) of FRS 102 states that goodwill shall be considered to have a finite useful life, and in exceptional cases, when an entity cannot estimate the useful life, the life shall not exceed 10 years. On acquisition in 2005, the company decided that in accordance with FRSSE, the goodwill had an economic life of 20 years. On 31 May 2024, the carrying amount for the goodwill is, therefore, £4,650 and has a remaining useful life of 1.5 years. The company considers there is evidence to support the remaining useful economic life of 1.5 years and provides adequate evidence to support this. Therefore, the expected amortisation profile does not need to be adjusted.

Goodwill

Total

££
Cost or valuation
At 01 June 2362,00062,000
At 31 May 2462,00062,000
Amortisation and impairment
At 01 June 2354,25054,250
Charge for year3,1003,100
At 31 May 2457,35057,350
Net book value
At 31 May 244,6504,650
At 31 May 237,7507,750
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 June 23732,3745,975-212,953185,2031,136,505
Additions--57,2807,20813,93578,423
At 31 May 24732,3745,97557,280220,161199,1381,214,928
Depreciation and impairment
At 01 June 2314,6385,071-187,626147,334354,669
Charge for year-2287,1607,78225,41240,582
At 31 May 2414,6385,2997,160195,408172,746395,251
Net book value
At 31 May 24717,73667650,12024,75326,392819,677
At 31 May 23717,736904-25,32737,869781,836
No depreciation has been charged to the freehold property because the residual value is expected to exceed the current carrying amount.
5.Stocks

2024

2023

££
Work in progress72,047182,800
Total72,047182,800
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables483,901427,196
Other debtors2,9414,048
Prepayments and accrued income27,18619,267
Total514,028450,511
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables54,52670,691
Bank borrowings and overdrafts34,1639,910
Taxation and social security275,479316,930
Other creditors28,1158,798
Accrued liabilities and deferred income40,07136,957
Total432,354443,286
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts13,95124,110
Total13,95124,110
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)6,616-
Total6,616-
10.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
STURGEON, Andrew Timothy0413,599413,5990
0413,599413,5990
The loan was interest free and repayable on demand.
11.Controlling party
Throughout the year, the controlling party was A Sturgeon, director and shareholder.