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REGISTERED NUMBER: 10378483 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Stock Gardens Limited

Stock Gardens Limited (Registered number: 10378483)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Stock Gardens Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mrs D A Banham
Mr G Banham





REGISTERED OFFICE: 2 High Street
Burnham on Crouch
Essex
CM0 8AA





REGISTERED NUMBER: 10378483 (England and Wales)





ACCOUNTANTS: Xeinadin South East Limited
2 High Street
Burnham on Crouch
Essex
CM0 8AA

Stock Gardens Limited (Registered number: 10378483)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 34,409 41,656

CURRENT ASSETS
Debtors 5 47,329 58,959
Cash at bank 77,335 34,349
124,664 93,308
CREDITORS
Amounts falling due within one year 6 158,273 141,407
NET CURRENT LIABILITIES (33,609 ) (48,099 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

800

(6,443

)

CREDITORS
Amounts falling due after more than one
year

7

629

4,349
NET ASSETS/(LIABILITIES) 171 (10,792 )

CAPITAL AND RESERVES
Called up share capital 2 2
Revaluation reserve 8 - 1,454
Retained earnings 8 169 (12,248 )
SHAREHOLDERS' FUNDS 171 (10,792 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Stock Gardens Limited (Registered number: 10378483)

Balance Sheet - continued
31 March 2025


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 Board of Directors and authorised for issue on 8 May 2025 and were signed on its behalf by:





Mrs D A Banham - Director


Stock Gardens Limited (Registered number: 10378483)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Stock Gardens Limited 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.

The financial statements have been prepared on a going concern basis. This assumes that the company will continue in existence for the foreseeable future.

The validity of this assumption depends on the continued financial support of the directors and creditors.

If the company were unable to continue in operational existence, adjustments would have to be made to reduce the balance sheet values of assets to their recoverable amounts, and to provide for any further liabilities that might arise and to reclassify fixed assets as current assets. Long term liabilities would also have to be reclassified as current liabilities.

The directors believe that it is appropriate for the financial statements to be prepared on the going concern basis.

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.
Plant and machinery etc - 50% on cost, 25% on cost and 20% on cost

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

Stock Gardens Limited (Registered number: 10378483)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 27 (2024 - 24 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 124,214
Additions 4,822
At 31 March 2025 129,036
DEPRECIATION
At 1 April 2024 82,558
Charge for year 12,069
At 31 March 2025 94,627
NET BOOK VALUE
At 31 March 2025 34,409
At 31 March 2024 41,656

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 46,879 58,509
Other debtors 450 450
47,329 58,959

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts 3,776 3,728
Trade creditors 34,757 33,672
Taxation and social security 105,882 89,590
Other creditors 13,858 14,417
158,273 141,407

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.25 31.3.24
£    £   
Bank loans 629 4,349

Stock Gardens Limited (Registered number: 10378483)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 April 2024 (12,248 ) 1,454 (10,794 )
Profit for the year 100,928 100,928
Dividends (89,965 ) (89,965 )
Tfr from revaluation reserve 1,454 (1,454 ) -
At 31 March 2025 169 - 169