IRIS Accounts Production v25.1.3.33 04584594 director 1.6.23 31.5.24 31.5.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh045845942023-05-31045845942024-05-31045845942023-06-012024-05-31045845942022-05-31045845942022-06-012023-05-31045845942023-05-3104584594ns15:EnglandWales2023-06-012024-05-3104584594ns14:PoundSterling2023-06-012024-05-3104584594ns10:Director12023-06-012024-05-3104584594ns10:PrivateLimitedCompanyLtd2023-06-012024-05-3104584594ns10:SmallEntities2023-06-012024-05-3104584594ns10:AuditExempt-NoAccountantsReport2023-06-012024-05-3104584594ns10:SmallCompaniesRegimeForDirectorsReport2023-06-012024-05-3104584594ns10:SmallCompaniesRegimeForAccounts2023-06-012024-05-3104584594ns10:FullAccounts2023-06-012024-05-310458459412023-06-012024-05-3104584594ns10:OrdinaryShareClass12023-06-012024-05-3104584594ns10:RegisteredOffice2023-06-012024-05-3104584594ns5:CurrentFinancialInstruments2024-05-3104584594ns5:CurrentFinancialInstruments2023-05-3104584594ns5:Non-currentFinancialInstruments2024-05-3104584594ns5:Non-currentFinancialInstruments2023-05-3104584594ns5:ShareCapital2024-05-3104584594ns5:ShareCapital2023-05-3104584594ns5:RetainedEarningsAccumulatedLosses2024-05-3104584594ns5:RetainedEarningsAccumulatedLosses2023-05-3104584594ns5:NetGoodwill2023-06-012024-05-3104584594ns5:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3104584594ns5:PlantMachinery2023-06-012024-05-3104584594ns5:NetGoodwill2023-05-3104584594ns5:NetGoodwill2024-05-3104584594ns5:NetGoodwill2023-05-3104584594ns5:PlantMachinery2023-05-3104584594ns5:PlantMachinery2024-05-3104584594ns5:PlantMachinery2023-05-3104584594ns5:WithinOneYearns5:CurrentFinancialInstruments2024-05-3104584594ns5:WithinOneYearns5:CurrentFinancialInstruments2023-05-3104584594ns10:OrdinaryShareClass12024-05-31
REGISTERED NUMBER: 04584594 (England and Wales)




















Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Gardner Creative Limited

Gardner Creative Limited (Registered number: 04584594)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Gardner Creative Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: Mr D Gardner





REGISTERED OFFICE: 63 Broad Green
Wellingborough
Northamptonshire
NN8 4LQ





REGISTERED NUMBER: 04584594 (England and Wales)





ACCOUNTANTS: Clifford Roberts
63 Broad Green
Wellingborough
Northamptonshire
NN8 4LQ

Gardner Creative Limited (Registered number: 04584594)

Balance Sheet
31 May 2024

2024 2023
Notes £ £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 20,234 2,069
20,234 2,069

CURRENT ASSETS
Stocks 11,500 1,203
Debtors 6 9,342 60,536
Cash at bank and in hand 1,418 1,428
22,260 63,167
CREDITORS
Amounts falling due within one year 7 25,216 48,135
NET CURRENT (LIABILITIES)/ASSETS (2,956 ) 15,032
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,278

17,101

CREDITORS
Amounts falling due after more than one
year

8

(23,170

)

(26,170

)

PROVISIONS FOR LIABILITIES - (499 )
NET LIABILITIES (5,892 ) (9,568 )

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings (5,992 ) (9,668 )
SHAREHOLDERS' FUNDS (5,892 ) (9,568 )

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

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

Gardner Creative Limited (Registered number: 04584594)

Balance Sheet - continued
31 May 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2025 and were signed by:





Mr D Gardner - Director


Gardner Creative Limited (Registered number: 04584594)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Gardner Creative 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
The financial statements have been prepared on the going concern basis, assuming the continued support of the director, shareholders and the company's bank.

Revenue
Turnover represents net invoices sale of goods and services, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on cost and 10% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Gardner Creative Limited (Registered number: 04584594)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

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 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 June 2023
and 31 May 2024 30,000
AMORTISATION
At 1 June 2023
and 31 May 2024 30,000
NET BOOK VALUE
At 31 May 2024 -
At 31 May 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 June 2023 8,420
Additions 25,831
At 31 May 2024 34,251
DEPRECIATION
At 1 June 2023 6,351
Charge for year 7,666
At 31 May 2024 14,017
NET BOOK VALUE
At 31 May 2024 20,234
At 31 May 2023 2,069

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 3,862 60,536
Other debtors 5,480 -
9,342 60,536

Gardner Creative Limited (Registered number: 04584594)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 8,973 21,977
Trade creditors 559 1,669
Taxation and social security 1,587 9,845
Other creditors 14,097 14,644
25,216 48,135

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Bank loans 3,020 6,020
Other creditors 20,150 20,150
23,170 26,170

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary £1 100 100