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Company Registration No. 12034748 (England and Wales)
Waterscapes and Gardens Limited Unaudited accounts for the year ended 31 May 2024
Waterscapes and Gardens Limited Unaudited accounts Contents
Page
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Waterscapes and Gardens Limited Company Information for the year ended 31 May 2024
Director
Mr Giles Barber
Company Number
12034748 (England and Wales)
Registered Office
WATERSCAPES & GARDENS, UNIT B SYCAMORE DRIVE EVESHAM WR11 7AE United Kingdom
Accountants
Petite Accounting Susan CJ Smith 121 Carter Road Cheltenham Gloucestershire GL51 0US
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Waterscapes and Gardens Limited Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,865 
14,000 
Current assets
Inventories
59,311 
59,311 
Debtors
17,211 
1,989 
Cash at bank and in hand
3,295 
(11,481)
79,817 
49,819 
Creditors: amounts falling due within one year
(99,795)
(64,935)
Net current liabilities
(19,978)
(15,116)
Net liabilities
(11,113)
(1,116)
Capital and reserves
Profit and loss account
(11,113)
(1,116)
Shareholders' funds
(11,113)
(1,116)
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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 February 2025 and were signed on its behalf by
Mr Giles Barber Director Company Registration No. 12034748
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Waterscapes and Gardens Limited Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Waterscapes and Gardens Limited is a private company, limited by shares, registered in England and Wales, registration number 12034748. The registered office is WATERSCAPES & GARDENS, UNIT B, SYCAMORE DRIVE, EVESHAM, WR11 7AE, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
- 
24,071 
5,000 
29,071 
Additions
263 
416 
- 
679 
At 31 May 2024
263 
24,487 
5,000 
29,750 
Depreciation
At 1 June 2023
- 
13,071 
2,000 
15,071 
Charge for the year
- 
4,814 
1,000 
5,814 
At 31 May 2024
- 
17,885 
3,000 
20,885 
Net book value
At 31 May 2024
263 
6,602 
2,000 
8,865 
At 31 May 2023
- 
11,000 
3,000 
14,000 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
17,211 
1,989 
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Waterscapes and Gardens Limited Notes to the Accounts for the year ended 31 May 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
9,983 
13,850 
VAT
39,006 
25,040 
Trade creditors
10,856 
11,735 
Taxes and social security
19,239 
9,427 
Other creditors
19,961 
3,486 
Loans from directors
- 
97 
Accruals
750 
1,300 
99,795 
64,935 
7
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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