2024-01-01 05805657 2024-12-31 05805657 2024-01-01 2024-12-31 05805657 2023-12-31 05805657 2023-01-01 2023-12-31 05805657 uk-core:WithinOneYear 2023-12-31 05805657 uk-core:WithinOneYear 2024-12-31 05805657 uk-core:ShareCapital 2024-12-31 05805657 uk-core:ShareCapital 2023-12-31 05805657 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 05805657 uk-core:RetainedEarningsAccumulatedLosses 2023-12-31 05805657 uk-bus:Director1 2024-01-01 2024-12-31 05805657 uk-core:Goodwill 2023-12-31 05805657 uk-core:Goodwill 2024-12-31 05805657 uk-core:Goodwill 2024-01-01 2024-12-31 05805657 uk-core:ComputerEquipment 2023-12-31 05805657 uk-core:FurnitureFittings 2023-12-31 05805657 uk-core:CommercialMotorVehicles 2023-12-31 05805657 uk-core:PlantMachinery 2023-12-31 05805657 uk-core:ComputerEquipment 2024-01-01 2024-12-31 05805657 uk-core:FurnitureFittings 2024-01-01 2024-12-31 05805657 uk-core:CommercialMotorVehicles 2024-01-01 2024-12-31 05805657 uk-core:PlantMachinery 2024-01-01 2024-12-31 05805657 uk-core:CommercialMotorVehicles 2024-12-31 05805657 uk-core:FurnitureFittings 2024-12-31 05805657 uk-core:ComputerEquipment 2024-12-31 05805657 uk-core:PlantMachinery 2024-12-31 05805657 uk-core:WithinOneYear 2024-12-31 05805657 uk-core:WithinOneYear 2023-12-31 iso4217:GBP xbrli:pure 05805657 uk-bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 05805657 uk-bus:FRS102 2024-01-01 2024-12-31 05805657 uk-bus:FilletedAccounts 2024-01-01 2024-12-31 05805657 uk-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31
The Botanical Gardener Ltd
Registered Number:05805657
For the year ended 31 December 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 December 2024
The Botanical Gardener Ltd
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
05805657
As at 31 December 2024
The Botanical Gardener Ltd
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Intangible assets
6,091
7,566
2
Property, plant and equipment
123,465
101,731
3
129,556
109,297
Current assets
Inventories
24,160
57,031
4
Trade and other receivables
130,302
81,158
5
74,170
Cash and cash equivalents
90,190
228,379
228,632
Trade and other payables: amounts falling due within one
year
(133,725)
(123,453)
6
94,907
104,926
Net current assets
Total assets less current liabilities
234,482
204,204
(26,165)
(22,827)
Provisions for liabilities
208,317
Net assets
181,377
Capital and reserves
Called up share capital
4
4
Retained earnings
208,313
181,373
208,317
181,377
Shareholders' funds
For the year ended 31 December 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
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 proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Christopher Neil Warren Director
These financial statements were approved and authorised for issue by the Board on 13 March 2025 and were signed by:
The notes form part of these financial statements
1 of 4
4
For the year ended 31 December 2024
The Botanical Gardener Ltd
Notes to the Financial Statements
Statutory Information
The Botanical Gardener Ltd is a private limited company, limited by shares, domiciled in England and Wales,
registration number 05805657.
Registered address:
34 St Pirans Close
St Austell
Cornwall
PL25 3TF
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
2. Intangible fixed assets
Goodwill
Cost or valuation
£
At 01 January 2024
29,500
At 31 December 2024
29,500
Amortisation
At 01 January 2024
21,934
1,475
Charge for year
At 31 December 2024
23,409
Net book value
At 31 December 2024
6,091
At 31 December 2023
7,566
2 of 4
5
For the year ended 31 December 2024
The Botanical Gardener Ltd
Notes to the Financial Statements Continued
3. Property, plant and equipment
Total
Computer
Equipment
Furniture and
Fittings
Motor
Vehicles
Plant and
Machinery
£
£
£
£
£
Cost or
valuation
At 01 January 2024
188,668
9,560
19,918
133,188
26,002
56,891
83
1,357
49,817
5,634
Additions
(600)
-
(24,639)
(2,518)
Disposals
(27,757)
At 31 December 2024
158,366
21,275
9,043
217,802
29,118
Provision for depreciation and impairment
At 01 January 2024
86,937
7,164
12,141
59,130
8,502
Charge for year
24,884
890
1,319
20,417
2,258
(17,484)
(600)
-
(15,644)
(1,240)
On disposal
At 31 December 2024
94,337
7,454
13,460
63,903
9,520
At 31 December 2024
Net book value
19,598
94,463
7,815
1,589
123,465
At 31 December 2023
17,500
74,058
7,777
2,396
101,731
4. Inventories
2023
2024
£
£
Stocks
57,031
24,160
5. Trade and other receivables
2023
2024
£
£
Trade debtors
64,465
115,099
Other debtors
16,693
15,203
130,302
81,158
6. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
24,558
29,572
Trade creditors
7,885
19,272
Taxation and social security
60,532
68,702
Other creditors
30,478
16,179
123,453
133,725
3 of 4
6
For the year ended 31 December 2024
The Botanical Gardener Ltd
Notes to the Financial Statements Continued
7. Average number of persons employed
During the year the average number of employees was 17 (2023 : 17)
4 of 4