Caseware UK (AP4) 2023.0.135 2023.0.135 2025-05-27falsetrueNo description of principal activity2023-08-01false00The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12744157 2023-07-31 12744157 2023-08-01 2024-07-31 12744157 2022-08-01 2023-07-31 12744157 2024-07-31 12744157 c:Director1 2023-08-01 2024-07-31 12744157 d:PlantMachinery 2023-08-01 2024-07-31 12744157 d:PlantMachinery 2024-07-31 12744157 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 12744157 d:MotorVehicles 2023-08-01 2024-07-31 12744157 d:MotorVehicles 2024-07-31 12744157 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 12744157 d:OwnedOrFreeholdAssets 2023-08-01 2024-07-31 12744157 d:CurrentFinancialInstruments 2024-07-31 12744157 d:Non-currentFinancialInstruments 2024-07-31 12744157 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 12744157 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 12744157 d:ShareCapital 2024-07-31 12744157 d:RetainedEarningsAccumulatedLosses 2024-07-31 12744157 c:FRS102 2023-08-01 2024-07-31 12744157 c:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12744157 c:FullAccounts 2023-08-01 2024-07-31 12744157 c:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12744157 e:PoundSterling 2023-08-01 2024-07-31 iso4217:GBP xbrli:pure

Registered number: 12744157










EVERLEAF GARDENING LTD








Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 July 2024

 
EVERLEAF GARDENING LTD
Registered number: 12744157

Balance sheet
As at 31 July 2024

2024
Note
£

Fixed assets
  

Tangible assets
 4 
15,764

  
15,764

Current assets
  

Debtors: amounts falling due within one year
 5 
2,650

Cash at bank and in hand
 6 
15,237

  
17,887

Creditors: amounts falling due within one year
 7 
(19,786)

Net current (liabilities)/assets
  
 
 
(1,899)

Total assets less current liabilities
  
13,865

Creditors: amounts falling due after more than one year
 8 
(8,084)

  

Net assets
  
5,781


Capital and reserves
  

Called up share capital 
  
100

Profit and loss account
  
5,681

  
5,781


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 May 2025.



Page 1

 
EVERLEAF GARDENING LTD
Registered number: 12744157
    
Balance sheet (continued)
As at 31 July 2024


J Grunhut
Director

The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
EVERLEAF GARDENING LTD
 
 
 
Notes to the financial statements
For the Year Ended 31 July 2024

1.


General information

Everleaf Gardening Ltd is a private company limited by shares and registered in England and Wales. The
registered address is 45 Dunsmure Road, London, N16 5PT.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
EVERLEAF GARDENING LTD
 
 
 
Notes to the financial statements
For the Year Ended 31 July 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
25%
Motor vehicles
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.

The average monthly number of employees, including directors, during the year was 0.


4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Total

£
£
£



Cost or valuation


Additions
7,879
13,140
21,019



At 31 July 2024

7,879
13,140
21,019



Depreciation


Charge for the year on owned assets
1,970
3,285
5,255



At 31 July 2024

1,970
3,285
5,255



Net book value



At 31 July 2024
5,909
9,855
15,764

Page 4

 
EVERLEAF GARDENING LTD
 
 
 
Notes to the financial statements
For the Year Ended 31 July 2024

5.


Debtors

2024
£


Trade debtors
2,650

2,650



6.


Cash and cash equivalents

2024
£

Cash at bank and in hand
15,237

15,237



7.


Creditors: Amounts falling due within one year

2024
£

Obligations under finance lease and hire purchase contracts
1,936

Other creditors
17,010

Accruals and deferred income
840

19,786


The following liabilities were secured:

2024
£



Bank loans
1,936

1,936

Details of security provided:

Bank loans are secured by way of fixed charge over the company's vehicle.

Page 5

 
EVERLEAF GARDENING LTD
 
 
 
Notes to the financial statements
For the Year Ended 31 July 2024

8.


Creditors: Amounts falling due after more than one year

2024
£

Net obligations under finance leases and hire purchase contracts
8,084

8,084


The following liabilities were secured:

2024
£



Bank loans
8,084

8,084

Details of security provided:

Bank loans are secured by way of fixed charge over the company's vehicle.

 
Page 6