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REGISTERED NUMBER: 02948638 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2024

for

Gardens-By-Post Limited

Gardens-By-Post Limited (Registered number: 02948638)






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




Page

Balance Sheet 1

Chartered Accountants' Report 3

Gardens-By-Post Limited (Registered number: 02948638)

Balance Sheet
31 December 2024

31.12.24 31.12.23
£    £   
CURRENT ASSETS 565 349,998

CREDITORS
Amounts falling due within one year (1,500 ) (85,872 )
NET CURRENT (LIABILITIES)/ASSETS (935 ) 264,126
TOTAL ASSETS LESS CURRENT
LIABILITIES

(935

)

264,126

CAPITAL AND RESERVES (935 ) 264,126

NOTES TO THE FINANCIAL STATEMENTS

1. STATUTORY INFORMATION

Gardens-By-Post Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 02948638

Registered office: Oakcroft Cottage
Ledsham Lane
Ledsham
Cheshire
CH66 0NB

2. LOAN WRITE OFF

During the year £256,841 due from Premier Plants of Ledsham Ltd and £4,530 due from Ledsham Holdings Ltd were both written off by Gardens-by-post Ltd. The amounts released have been debited to the profit and loss account. The director is of the opinion that due to the connection between all companies and its director, the write off is not chargeable to Corporation Tax under the loan relationship rules. Therefore no provision has been made for Corporation Tax within these accounts.

3. AVERAGE NUMBER OF EMPLOYEES

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



Gardens-By-Post Limited (Registered number: 02948638)

Balance Sheet - continued
31 December 2024


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.

The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 12 March 2025 and were signed by:





M J Francis - Director


Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Gardens-By-Post 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 Profit & Loss Account is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Gardens-By-Post Limited for the year ended 31 December 2024 which comprise the Profit & Loss Account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Gardens-By-Post Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Gardens-By-Post Limited and state those matters that we have agreed to state to the director of Gardens-By-Post Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gardens-By-Post Limited and its director for our work or for this report.

It is your duty to ensure that Gardens-By-Post Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Gardens-By-Post Limited. You consider that Gardens-By-Post Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Gardens-By-Post Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Dufton Kellner Limited
Chartered Accountants
Barnston House
Beacon Lane
Heswall
Wirral
Merseyside
CH60 0EE


12 March 2025