Registered number
13323236
AY GARDEN DESIGN LTD
Filleted Accounts
30 April 2024
AY GARDEN DESIGN LTD
Registered number: 13323236
Balance Sheet
as at 30 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 2,518 2,724
Current assets
Debtors 4 12,078 51
Cash at bank and in hand 4,808 16,641
16,886 16,692
Creditors: amounts falling due within one year 5 (19,172) (19,096)
Net current liabilities (2,286) (2,404)
Net assets 232 320
Capital and reserves
Called up share capital 100 100
Profit and loss account 132 220
Shareholders' funds 232 320
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
EMRE KAGAN KILIC, CEMAL OGUZ KILIC
Director
Approved by the board on 24 April 2025
AY GARDEN DESIGN LTD
Notes to the Accounts
for the year ended 30 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts . Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Equipment
£
Cost
At 1 May 2023 3,838
Additions 700
At 30 April 2024 4,538
Depreciation
At 1 May 2023 1,114
Charge for the year 906
At 30 April 2024 2,020
Net book value
At 30 April 2024 2,518
At 30 April 2023 2,724
4 Debtors 2024 2023
£ £
Trade debtors 12,000 -
Other debtors 78 51
12,078 51
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 139 -
Trade creditors 26 -
Taxation and social security costs 4,658 2,637
Other creditors 14,349 16,459
19,172 19,096
6 Other information
AY GARDEN DESIGN LTD is a private company limited by shares and incorporated in England. Its registered office is:
OFFICE 5
QUALITY HOUSE
ELIZABETH WAY
HALOW
CM19 5FE
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