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Registration number: 07183744

Ian Cliff Garden Machinery Limited

Unaudited Financial Statements

for the Year Ended 30 April 2024

 

Ian Cliff Garden Machinery Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 5

 

Ian Cliff Garden Machinery Limited

(Registration number: 07183744)
Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

1,893

2,412

Current assets

 

Debtors

5

234

-

Creditors: Amounts falling due within one year

6

(21,483)

(20,787)

Net current liabilities

 

(21,249)

(20,787)

Total assets less current liabilities

 

(19,356)

(18,375)

Provisions for liabilities

(359)

(459)

Net liabilities

 

(19,715)

(18,834)

Capital and reserves

 

Called up share capital

100

100

Retained earnings

(19,815)

(18,934)

Shareholders' deficit

 

(19,715)

(18,834)

 

Ian Cliff Garden Machinery Limited

(Registration number: 07183744)
Balance Sheet as at 30 April 2024

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 March 2025
 

.........................................
Mr I Cliff
Director

 

Ian Cliff Garden Machinery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
28A Aston Street
Wem
Shrewsbury
Shropshire
SY4 5AY
UK

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Going concern

The director of the company has assessed the cash flow requirements of the company over the next twelve months and considers it appropriate to prepare the financial statements on a going concern basis.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change
attributable to an item of income or expense recognised as other comprehensive income is also recognised
directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

 

Ian Cliff Garden Machinery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

20% on reducing balance

Motor vehicles

25% on reducing balance

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

Ian Cliff Garden Machinery Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2024

4

Tangible assets

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 May 2023

8,559

1,750

10,309

At 30 April 2024

8,559

1,750

10,309

Depreciation

At 1 May 2023

6,885

1,012

7,897

Charge for the year

335

184

519

At 30 April 2024

7,220

1,196

8,416

Carrying amount

At 30 April 2024

1,339

554

1,893

At 30 April 2023

1,674

738

2,412

5

Debtors

Current

2024
£

2023
£

Other debtors

234

-

 

234

-

6

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

20,000

20,000

Trade creditors

 

60

-

Taxation and social security

 

-

366

Other creditors

 

1,423

421

 

21,483

20,787