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REGISTERED NUMBER: 04606931 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

JAMES GARDNER LIMITED

JAMES GARDNER LIMITED (REGISTERED NUMBER: 04606931)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

JAMES GARDNER LIMITED

COMPANY INFORMATION
for the Year Ended 31 December 2024







DIRECTOR: Mr J E Gardner





REGISTERED OFFICE: 95 King Street
Lancaster
Lancashire
LA1 1RH





REGISTERED NUMBER: 04606931 (England and Wales)





ACCOUNTANTS: Taylor, Robertson & Willett Ltd
95 King Street
Lancaster
Lancashire
LA1 1RH

JAMES GARDNER LIMITED (REGISTERED NUMBER: 04606931)

BALANCE SHEET
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 1 1
Tangible assets 5 75,193 79,685
75,194 79,686

CURRENT ASSETS
Debtors 6 7,532 4,424

CREDITORS
Amounts falling due within one year 7 12,138 12,009
NET CURRENT LIABILITIES (4,606 ) (7,585 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,588

72,101

CREDITORS
Amounts falling due after more than one year 8 (105,000 ) (100,000 )

PROVISIONS FOR LIABILITIES (1,873 ) (3,111 )
NET LIABILITIES (36,285 ) (31,010 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (36,286 ) (31,011 )
SHAREHOLDERS' FUNDS (36,285 ) (31,010 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

JAMES GARDNER LIMITED (REGISTERED NUMBER: 04606931)

BALANCE SHEET - continued
31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 February 2025 and were signed by:





Mr J E Gardner - Director


JAMES GARDNER LIMITED (REGISTERED NUMBER: 04606931)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 December 2024

1. STATUTORY INFORMATION

James Gardner 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, has been fully amortised over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

JAMES GARDNER LIMITED (REGISTERED NUMBER: 04606931)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 7,000
AMORTISATION
At 1 January 2024
and 31 December 2024 6,999
NET BOOK VALUE
At 31 December 2024 1
At 31 December 2023 1

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 January 2024 152,235
Additions 16,586
Disposals (11,850 )
At 31 December 2024 156,971
DEPRECIATION
At 1 January 2024 72,550
Charge for year 11,824
Eliminated on disposal (2,596 )
At 31 December 2024 81,778
NET BOOK VALUE
At 31 December 2024 75,193
At 31 December 2023 79,685

JAMES GARDNER LIMITED (REGISTERED NUMBER: 04606931)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 December 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 January 2024 11,850
Transfer to ownership (11,850 )
At 31 December 2024 -
DEPRECIATION
At 1 January 2024 2,596
Transfer to ownership (2,596 )
At 31 December 2024 -
NET BOOK VALUE
At 31 December 2024 -
At 31 December 2023 9,254

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 5,480 2,414
Other debtors 2,052 2,010
7,532 4,424

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 3,792 4,342
Hire purchase contracts - 1,233
Trade creditors 2,510 1,112
Taxation and social security 1,128 1,146
Other creditors 4,708 4,176
12,138 12,009

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 105,000 100,000

JAMES GARDNER LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
JAMES GARDNER LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2024 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Our report is prepared solely for the confidential use of the directors and should not be relied upon by any third party without prior reference to ourselves.






Taylor, Robertson & Willett Ltd
95 King Street
Lancaster
Lancashire
LA1 1RH


21 February 2025