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REGISTERED NUMBER: 13476611 (England and Wales)















Financial Statements

for the Year Ended 30 June 2024

for

LAW DECKING AND GARDEN BUILDINGS LTD

LAW DECKING AND GARDEN BUILDINGS LTD (REGISTERED NUMBER: 13476611)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


LAW DECKING AND GARDEN BUILDINGS LTD

Company Information
for the Year Ended 30 June 2024







DIRECTOR: B N Storey-Walsh





REGISTERED OFFICE: 45 Carr House Road
Halifax
HX3 7QY





REGISTERED NUMBER: 13476611 (England and Wales)





ACCOUNTANTS: Rawse, Varley & Co
Chartered Accountants
Lloyds Bank Chambers
Hustlergate
Bradford
BD1 1UQ

LAW DECKING AND GARDEN BUILDINGS LTD (REGISTERED NUMBER: 13476611)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,867 15,142

CURRENT ASSETS
Debtors 5 10,000 3,387
Cash at bank 1,747 1,427
11,747 4,814
CREDITORS
Amounts falling due within one year 6 14,497 8,766
NET CURRENT LIABILITIES (2,750 ) (3,952 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,117

11,190

CREDITORS
Amounts falling due after more than one
year

7

(4,659

)

(8,796

)

PROVISIONS FOR LIABILITIES (2,065 ) (2,168 )
NET ASSETS 1,393 226

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,293 126
SHAREHOLDERS' FUNDS 1,393 226

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.

LAW DECKING AND GARDEN BUILDINGS LTD (REGISTERED NUMBER: 13476611)

Balance Sheet - continued
30 June 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 director and authorised for issue on 28 March 2025 and were signed by:





B N Storey-Walsh - Director


LAW DECKING AND GARDEN BUILDINGS LTD (REGISTERED NUMBER: 13476611)

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


1. STATUTORY INFORMATION

Law Decking and Garden Buildings 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
Income 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
Tangible fixed assets are stated at cost less depreciation.

Depreciation is calculated to write off the assets over their estimated useful lives at the following annual rate:

Vehicles - 20% of cost.

Plant and equipment - 20% of cost.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 1 ) .

LAW DECKING AND GARDEN BUILDINGS LTD (REGISTERED NUMBER: 13476611)

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


4. TANGIBLE FIXED ASSETS
Equipment,
fixtures
and
fittings
£   
COST
At 1 July 2023 23,821
Additions 611
At 30 June 2024 24,432
DEPRECIATION
At 1 July 2023 8,679
Charge for year 4,886
At 30 June 2024 13,565
NET BOOK VALUE
At 30 June 2024 10,867
At 30 June 2023 15,142

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 10,000 -
Other debtors - 3,387
10,000 3,387

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 4,137 3,979
Trade creditors 110 -
Taxation and social security 5,772 -
Other creditors 4,478 4,787
14,497 8,766

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Hire purchase contracts 4,659 8,796