0 false false false false false false false false false false true false false false false false false No description of principal activity 2024-01-01 Sage Accounts Production Advanced 2023 - FRS102_2023 1,152,546 1,152,546 1,152,546 xbrli:pure xbrli:shares iso4217:GBP 09389912 2024-01-01 2024-12-31 09389912 2024-12-31 09389912 2023-12-31 09389912 2023-01-01 2023-12-31 09389912 2023-12-31 09389912 2022-12-31 09389912 bus:Director1 2024-01-01 2024-12-31 09389912 core:WithinOneYear 2024-12-31 09389912 core:WithinOneYear 2023-12-31 09389912 core:AfterOneYear 2024-12-31 09389912 core:AfterOneYear 2023-12-31 09389912 core:ShareCapital 2024-12-31 09389912 core:ShareCapital 2023-12-31 09389912 core:RetainedEarningsAccumulatedLosses 2024-12-31 09389912 core:RetainedEarningsAccumulatedLosses 2023-12-31 09389912 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 09389912 core:Non-currentFinancialInstruments 2024-12-31 09389912 core:Non-currentFinancialInstruments 2023-12-31 09389912 bus:SmallEntities 2024-01-01 2024-12-31 09389912 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 09389912 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09389912 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09389912 bus:FullAccounts 2024-01-01 2024-12-31
COMPANY REGISTRATION NUMBER: 09389912
TIA GARDNER LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 December 2024
TIA GARDNER LIMITED
STATEMENT OF FINANCIAL POSITION
31 December 2024
2024
2023
Note
£
£
£
£
FIXED ASSETS
Investments
4
1,152,546
1,152,546
CURRENT ASSETS
Debtors
5
213,660
174,660
Cash at bank and in hand
4,740
6,911
---------
---------
218,400
181,571
CREDITORS: amounts falling due within one year
6
74,871
88,905
---------
---------
NET CURRENT ASSETS
143,529
92,666
------------
------------
TOTAL ASSETS LESS CURRENT LIABILITIES
1,296,075
1,245,212
CREDITORS: amounts falling due after more than one year
7
345,822
396,872
------------
------------
NET ASSETS
950,253
848,340
------------
------------
CAPITAL AND RESERVES
Called up share capital
20
20
Profit and loss account
950,233
848,320
---------
---------
SHAREHOLDERS FUNDS
950,253
848,340
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
TIA GARDNER LIMITED
STATEMENT OF FINANCIAL POSITION (continued)
31 December 2024
These financial statements were approved by the board of directors and authorised for issue on 1 May 2025 , and are signed on behalf of the board by:
Mr M L Gardner Director
Company registration number: 09389912
TIA GARDNER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Headlands House 1 Kings Court, Kettering Parkway, Kettering, Northamptonshire, NN15 6WJ.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
4. INVESTMENTS
Shares in group undertakings
£
Cost
At 1 January 2024 and 31 December 2024
1,152,546
------------
Impairment
At 1 January 2024 and 31 December 2024
------------
Carrying amount
At 31 December 2024
1,152,546
------------
At 31 December 2023
1,152,546
------------
5. DEBTORS
2024
2023
£
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest
213,660
174,660
---------
---------
6. CREDITORS: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
50,572
49,413
Amounts owed to group undertakings and undertakings in which the company has a participating interest
5,976
5,975
Other creditors
18,323
33,517
--------
--------
74,871
88,905
--------
--------
7. CREDITORS: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
345,822
396,872
---------
---------
8. RELATED PARTY TRANSACTIONS
During the year the company undertook transactions with the following related parties: A director has advanced monies to the company. At 31 December 2024 the amount due from the company was £18,323 (2023 - £33,517). The bank loan and overdraft are secured by directors personal guarantee provided by Mr M L Gardner and Mrs J T Mellor-Gardner.