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REGISTERED NUMBER: SC508253 (Scotland)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Park Gardens Spa Ltd

Park Gardens Spa Ltd (Registered number: SC508253)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Park Gardens Spa Ltd

Company Information
for the Year Ended 30 June 2024







DIRECTOR: A Strachan





REGISTERED OFFICE: Unit 3
Morris Park
37 Rosyth Road
Glasgow
G5 0YE





REGISTERED NUMBER: SC508253 (Scotland)





ACCOUNTANTS: Key Professional Partnership Ltd
Unit 3
Morris Park
37 Rosyth Road
Glasgow
G5 0YE

Park Gardens Spa Ltd (Registered number: SC508253)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 24,762 12,021

CURRENT ASSETS
Debtors 5 57,168 -
Cash at bank and in hand 2,463 77,024
59,631 77,024
CREDITORS
Amounts falling due within one year 6 1,429 11,291
NET CURRENT ASSETS 58,202 65,733
TOTAL ASSETS LESS CURRENT
LIABILITIES

82,964

77,754

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 82,864 77,654
SHAREHOLDERS' FUNDS 82,964 77,754

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 director and authorised for issue on 12 March 2025 and were signed by:





A Strachan - Director


Park Gardens Spa Ltd (Registered number: SC508253)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Park Gardens Spa Ltd is a private company, limited by shares , registered in Scotland. 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.

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

Taxation
Taxation for the year comprises current 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 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.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 51,430
Additions 20,995
At 30 June 2024 72,425
DEPRECIATION
At 1 July 2023 39,409
Charge for year 8,254
At 30 June 2024 47,663
NET BOOK VALUE
At 30 June 2024 24,762
At 30 June 2023 12,021

Park Gardens Spa Ltd (Registered number: SC508253)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Other debtors 57,168 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Taxation and social security 29 5,255
Other creditors 1,400 6,036
1,429 11,291