IRIS Accounts Production v25.1.0.734 09242343 Board of Directors 1.9.23 31.8.24 31.8.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh092423432023-08-31092423432024-08-31092423432023-09-012024-08-31092423432022-08-31092423432022-09-012023-08-31092423432023-08-3109242343ns15:EnglandWales2023-09-012024-08-3109242343ns14:PoundSterling2023-09-012024-08-3109242343ns10:Director12023-09-012024-08-3109242343ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3109242343ns10:SmallEntities2023-09-012024-08-3109242343ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-3109242343ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-3109242343ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-3109242343ns10:FullAccounts2023-09-012024-08-3109242343ns10:Director22023-09-012024-08-3109242343ns10:RegisteredOffice2023-09-012024-08-3109242343ns5:CurrentFinancialInstruments2024-08-3109242343ns5:CurrentFinancialInstruments2023-08-3109242343ns5:Non-currentFinancialInstruments2024-08-3109242343ns5:Non-currentFinancialInstruments2023-08-3109242343ns5:ShareCapital2024-08-3109242343ns5:ShareCapital2023-08-3109242343ns5:RetainedEarningsAccumulatedLosses2024-08-3109242343ns5:RetainedEarningsAccumulatedLosses2023-08-3109242343ns5:PlantMachinery2023-09-012024-08-3109242343ns5:MotorVehicles2023-09-012024-08-3109242343ns5:PlantMachinery2023-08-3109242343ns5:MotorVehicles2023-08-3109242343ns5:PlantMachinery2024-08-3109242343ns5:MotorVehicles2024-08-3109242343ns5:PlantMachinery2023-08-3109242343ns5:MotorVehicles2023-08-3109242343ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-3109242343ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-31
REGISTERED NUMBER: 09242343 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

CAPABILITY GARDENS LIMITED

CAPABILITY GARDENS LIMITED (REGISTERED NUMBER: 09242343)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAPABILITY GARDENS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: G F J Brickell
Mrs R Brickell





REGISTERED OFFICE: Bonnets Barn
Perrymans Lane
Burwash
East Sussex
TN19 7DN





REGISTERED NUMBER: 09242343 (England and Wales)





ACCOUNTANTS: The Accountancy Practice Ltd
10 Churchill Square
Kings Hill
West Malling
Kent
ME19 5YU

CAPABILITY GARDENS LIMITED (REGISTERED NUMBER: 09242343)

BALANCE SHEET
31 AUGUST 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,536 3,008

CURRENT ASSETS
Debtors 5 11,200 16,600
Cash at bank 3,575 890
14,775 17,490
CREDITORS
Amounts falling due within one year 6 12,361 11,459
NET CURRENT ASSETS 2,414 6,031
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,950

9,039

CREDITORS
Amounts falling due after more than one
year

7

3,784

7,912
NET ASSETS 1,166 1,127

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 1,066 1,027
SHAREHOLDERS' FUNDS 1,166 1,127

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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.

CAPABILITY GARDENS LIMITED (REGISTERED NUMBER: 09242343)

BALANCE SHEET - continued
31 AUGUST 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2025 and were signed on its behalf by:





G F J Brickell - Director


CAPABILITY GARDENS LIMITED (REGISTERED NUMBER: 09242343)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Capability 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.

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 - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

CAPABILITY GARDENS LIMITED (REGISTERED NUMBER: 09242343)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 6,416 4,995 11,411
DEPRECIATION
At 1 September 2023 4,298 4,105 8,403
Charge for year 250 222 472
At 31 August 2024 4,548 4,327 8,875
NET BOOK VALUE
At 31 August 2024 1,868 668 2,536
At 31 August 2023 2,118 890 3,008

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 1,200 2,600
Other debtors 10,000 14,000
11,200 16,600

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 4,128 4,128
Taxation and social security 5,749 4,600
Other creditors 2,484 2,731
12,361 11,459

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 3,784 7,912