Registered number
08448922
DB GARDEN AND TREE CARE LTD
Filleted Accounts
31 May 2024
DB GARDEN AND TREE CARE LTD
Registered number: 08448922
Balance Sheet
as at 31 May 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 2,339 2,853
Current assets
Stocks 28,112 26,445
Debtors 4 18,734 7,396
Cash at bank and in hand 2,821 2,829
49,667 36,670
Creditors: amounts falling due within one year 5 (42,678) (32,352)
Net current assets 6,989 4,318
Net assets 9,328 7,171
Capital and reserves
Called up share capital 100 100
Profit and loss account 9,228 7,071
Shareholder's funds 9,328 7,171
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Paul Thomas Webb
Director
Approved by the board on 25 February 2025
DB GARDEN AND TREE CARE LTD
Notes to the Accounts
for the year ended 31 May 2024
1 Accounting policies
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).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company - 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2023 6,641
At 31 May 2024 6,641
Depreciation
At 1 June 2023 3,788
Charge for the year 514
At 31 May 2024 4,302
Net book value
At 31 May 2024 2,339
At 31 May 2023 2,853
4 Debtors 2024 2023
£ £
Other debtors 18,734 7,396
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 17,836 19,312
Taxation and social security costs 10,996 10,370
Other creditors 13,846 2,670
42,678 32,352
6 Other information
DB GARDEN AND TREE CARE LTD is a private company limited by shares and incorporated in England. Its registered office is:
27 The Gilligans
Burgess Hill
West Sussex
RH15 8TD
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