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REGISTERED NUMBER: 09110682 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

FOR

D B GROUND & GARDEN LTD

D B GROUND & GARDEN LTD (REGISTERED NUMBER: 09110682)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D B GROUND & GARDEN LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 July 2024







DIRECTOR: D Boast





SECRETARY: D Boast





REGISTERED OFFICE: 11 Monoux Road
Wootton
Bedford
Bedfordshire
MK43 9JR





REGISTERED NUMBER: 09110682 (England and Wales)





ACCOUNTANTS: GB Accounting Solutions Limited
Building 115
Bedford Technology Park
Thurleigh
Bedford
Bedfordshire
MK44 2YA

D B GROUND & GARDEN LTD (REGISTERED NUMBER: 09110682)

BALANCE SHEET
31 July 2024

31.7.24 31.7.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 148,647 104,738

CURRENT ASSETS
Debtors 5 19,846 -
Cash at bank 11,319 21,719
31,165 21,719
CREDITORS
Amounts falling due within one year 6 (45,851 ) (58,801 )
NET CURRENT LIABILITIES (14,686 ) (37,082 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

133,961

67,656

CREDITORS
Amounts falling due after more than one year 7 (52,024 ) (33,457 )
NET ASSETS 81,937 34,199

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 8 81,936 34,198
SHAREHOLDERS' FUNDS 81,937 34,199

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

D B GROUND & GARDEN LTD (REGISTERED NUMBER: 09110682)

BALANCE SHEET - continued
31 July 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 16 April 2025 and were signed by:





D Boast - Director


D B GROUND & GARDEN LTD (REGISTERED NUMBER: 09110682)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 July 2024


1. STATUTORY INFORMATION

D B Ground & Garden 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
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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on reducing balance

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

D B GROUND & GARDEN LTD (REGISTERED NUMBER: 09110682)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 July 2024


3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023 242,423
Additions 84,154
Disposals (43,375 )
At 31 July 2024 283,202
DEPRECIATION
At 1 August 2023 137,685
Charge for year 26,224
Eliminated on disposal (29,354 )
At 31 July 2024 134,555
NET BOOK VALUE
At 31 July 2024 148,647
At 31 July 2023 104,738

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 August 2023 82,239
Additions 70,000
At 31 July 2024 152,239
DEPRECIATION
At 1 August 2023 39,035
Charge for year 26,214
At 31 July 2024 65,249
NET BOOK VALUE
At 31 July 2024 86,990
At 31 July 2023 43,204

D B GROUND & GARDEN LTD (REGISTERED NUMBER: 09110682)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 July 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 19,846 -

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 4,813 -
Hire purchase contracts 10,286 8,293
Trade creditors 4,269 13,151
Taxation and social security 11,086 5,641
Other creditors 15,397 31,716
45,851 58,801

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.7.24 31.7.23
£    £   
Hire purchase contracts 52,024 33,457

8. RESERVES
Retained
earnings
£   

At 1 August 2023 34,198
Profit for the year 51,238
Dividends (3,500 )
At 31 July 2024 81,936

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D Boast.