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Registered Number: 13071641
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 December 2024

for

TEST VALLEY GARDEN MACHINERY LIMITED

 
 
 
£
2024
£
   
£
2023
£
Called up share capital not paid 75  75 
Fixed assets 14,111  2,637 
Current assets 33,900  26,225 
Creditors: amount falling due within one year (16,551) (6,559)
Net current assets/(liabilities) 17,349  19,666 
Total assets less current liabilities 31,535  22,378 
Net assets/(liabilities) 31,535  22,378 
 
Capital and reserves 31,535  22,378 
 
  1. 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.
  2. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
  3. 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Signed on behalf of the board of directors:


----------------------------------
James Alistair Hibbert
Director

Date approved: 29 April 2025
1
Statutory Information
TEST VALLEY GARDEN MACHINERY LIMITED is a private limited company, limited by shares, domiciled in England and Wales, registration number 13071641, registration address Springfield House The Common, Longparish, Andover, Hampshire, SP11 6PH, United Kingdom.

The presentation currency is £ sterling.
1.

Accounting Policies

Basis of accounting
The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016).
Going Concern
The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
Dividends
Proposed dividends are only included as liabilities in the financial statements when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery20% Reducing Balance
Motor Vehicles20% Reducing Balance
Computer Equipment20% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2023: 1).
2