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Registered number: 05142204
Garden of Eden (Yorkshire) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
DEB Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05142204
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,122 1,496
1,122 1,496
CURRENT ASSETS
Stocks 103,506 132,028
Debtors 5 - 5,295
Cash at bank and in hand 2,599 4,508
106,105 141,831
Creditors: Amounts Falling Due Within One Year 6 (50,042 ) (43,648 )
NET CURRENT ASSETS (LIABILITIES) 56,063 98,183
TOTAL ASSETS LESS CURRENT LIABILITIES 57,185 99,679
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (505 ) (505 )
NET ASSETS 56,680 99,174
CAPITAL AND RESERVES
Called up share capital 9 4 4
Capital redemption reserve 2 2
Profit and Loss Account 56,674 99,168
SHAREHOLDERS' FUNDS 56,680 99,174
Page 1
Page 2
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Julian Waumsley
Director
18/03/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Garden of Eden (Yorkshire) Limited Registered number 05142204 is a limited by shares company incorporated in England & Wales. The Registered Office is DEB House, 19 Middlewoods Way, Carlton, Barnsley, South Yorkshire, S71 3HR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2024 23,894
As at 31 December 2024 23,894
Depreciation
As at 1 January 2024 22,398
Provided during the period 374
As at 31 December 2024 22,772
...CONTINUED
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Net Book Value
As at 31 December 2024 1,122
As at 1 January 2024 1,496
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income - 4,647
Corporation tax recoverable - 648
- 5,295
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 16,133 14,329
PAYE 211 389
VAT 3,007 3,421
Wages creditor 2,186 -
Pension creditor 90 159
Accruals and deferred income 2,865 80
Director's loan account 25,550 25,270
50,042 43,648
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 505 505
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2024 505 505
Balance at 31 December 2024 505 505
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
Page 4
Page 5
10. Other Commitments
The following operating lease payments are committed to be paid within one year:
2024 2023
£ £
Not later than one year 7,500 7,500
7,500 7,500
11. Related Party Transactions
The company is controlled by Mr J Waumsley, director & shareholder of the company.
The balance on the director's loan account at 31st December 2024 was £25,550 due from the company (2023 of £25,270).
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