1 May 2023 false No description of principal activity Taxfiler 2024.6 SC660173business:PrivateLimitedCompanyLtd2023-05-012024-04-30 SC6601732023-04-30 SC6601732023-05-012024-04-30 SC660173business:AuditExempt-NoAccountantsReport2023-05-012024-04-30 SC660173business:FilletedAccounts2023-05-012024-04-30 SC6601732024-04-30 SC660173business:Director12023-05-012024-04-30 SC660173business:RegisteredOffice2023-05-012024-04-30 SC6601732023-04-30 SC660173core:WithinOneYear2024-04-30 SC660173core:WithinOneYear2023-04-30 SC660173core:ShareCapitalcore:PreviouslyStatedAmount2024-04-30 SC660173core:ShareCapitalcore:PreviouslyStatedAmount2023-04-30 SC660173core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-04-30 SC660173core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-04-30 SC660173core:PreviouslyStatedAmount2024-04-30 SC660173core:PreviouslyStatedAmount2023-04-30 SC660173business:SmallEntities2023-05-012024-04-30 SC660173countries:Scotland2023-05-012024-04-30 SC6601732022-05-012023-04-30 iso4217:GBP xbrli:pure
Company Registration No. SC660173 (Scotland)
NORFOLK GARDEN SHEDS LIMITED Unaudited accounts for the year ended 30 April 2024
NORFOLK GARDEN SHEDS LIMITED Unaudited accounts Contents
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NORFOLK GARDEN SHEDS LIMITED Company Information for the year ended 30 April 2024
Director
BOGDAN SANDRESCU
Company Number
SC660173 (Scotland)
Registered Office
272 BATH STREET GLASGOW G2 4JR UNITED KINGDOM
Accountants
ATF TAX CONSULTANCY LTD Sackville Place 44-48 Magdalen Steet Norwich Norfolk NR3 1JU
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NORFOLK GARDEN SHEDS LIMITED Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Inventories
800 
1,300 
Debtors
19,760 
41,323 
Cash at bank and in hand
(820)
5,661 
19,740 
48,284 
Creditors: amounts falling due within one year
(51,787)
(34,845)
Net current (liabilities)/assets
(32,047)
13,439 
Net (liabilities)/assets
(32,047)
13,439 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(32,049)
13,437 
Shareholders' funds
(32,047)
13,439 
For the year ending 30 April 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 16 February 2025 and were signed on its behalf by
BOGDAN SANDRESCU Director Company Registration No. SC660173
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NORFOLK GARDEN SHEDS LIMITED Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
NORFOLK GARDEN SHEDS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC660173. The registered office is 272 BATH STREET, GLASGOW, G2 4JR, 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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,760 
37,323 
Other debtors
4,000 
4,000 
19,760 
41,323 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,894 
- 
Trade creditors
7,355 
4,630 
Taxes and social security
1,715 
5,686 
Other creditors
- 
1,658 
Loans from directors
39,823 
22,871 
51,787 
34,845 
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NORFOLK GARDEN SHEDS LIMITED Notes to the Accounts for the year ended 30 April 2024
6
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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