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REGISTERED NUMBER: 04791378 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Gardens by Keltie & Clark Ltd

Gardens by Keltie & Clark Ltd (Registered number: 04791378)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Gardens by Keltie & Clark Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: S Clark
Ms C Keltie





REGISTERED OFFICE: Long Acre
Elmstone Hardwick
Cheltenham
Gloucestershire
GL51 9TG





REGISTERED NUMBER: 04791378 (England and Wales)





ACCOUNTANTS: T Poole Accounting Services Limited
5 Muscroft Road
Prestbury
Cheltenham
Gloucestershire
GL52 5DG

Gardens by Keltie & Clark Ltd (Registered number: 04791378)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 14,550 19,400
Tangible assets 5 68,540 31,456
83,090 50,856

CURRENT ASSETS
Stocks 80,462 43,107
Debtors 6 17,274 21,466
Cash at bank 92 3,088
97,828 67,661
CREDITORS
Amounts falling due within one year 7 105,018 84,300
NET CURRENT LIABILITIES (7,190 ) (16,639 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

75,900

34,217

CREDITORS
Amounts falling due after more than
one year

8

59,778

34,011
NET ASSETS 16,122 206

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 16,022 106
SHAREHOLDERS' FUNDS 16,122 206

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Gardens by Keltie & Clark Ltd (Registered number: 04791378)

Balance Sheet - continued
31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 March 2025 and were signed on its behalf by:





S Clark - Director


Gardens by Keltie & Clark Ltd (Registered number: 04791378)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Gardens by Keltie & Clark Ltd 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.

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.

Website is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance, 20% on reducing balance and 15% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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


Gardens by Keltie & Clark Ltd (Registered number: 04791378)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 April 2023
and 31 March 2024 24,250
AMORTISATION
At 1 April 2023 4,850
Charge for year 4,850
At 31 March 2024 9,700
NET BOOK VALUE
At 31 March 2024 14,550
At 31 March 2023 19,400

Gardens by Keltie & Clark Ltd (Registered number: 04791378)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2023 139,800
Additions 54,220
At 31 March 2024 194,020
DEPRECIATION
At 1 April 2023 108,344
Charge for year 17,136
At 31 March 2024 125,480
NET BOOK VALUE
At 31 March 2024 68,540
At 31 March 2023 31,456

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 13,013 18,995
Other debtors 4,261 2,471
17,274 21,466

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 21,988 16,147
Hire purchase contracts 7,283 -
Trade creditors 55,194 29,550
Taxation and social security 9,611 25,923
Other creditors 10,942 12,680
105,018 84,300

Gardens by Keltie & Clark Ltd (Registered number: 04791378)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans 28,946 34,011
Hire purchase contracts 30,832 -
59,778 34,011

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 4,106 9,703

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £1,000 were paid to the directors .

During the year the company paid rent to the directors of £9,000.