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REGISTERED NUMBER: 02080485 (England and Wales)















GARDEN OF EDEN (CONSERVATORIES) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST DECEMBER 2024






GARDEN OF EDEN (CONSERVATORIES) LIMITED (REGISTERED NUMBER: 02080485)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024










Page

Company Information 1

Statement of Financial Position 2 to 3

Notes to the Financial Statements 4 to 6


GARDEN OF EDEN (CONSERVATORIES) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST DECEMBER 2024







DIRECTORS: Mr T J Henly
Mr M A J Henly
Mrs H F Henly





SECRETARY: Mrs H F Henly





REGISTERED OFFICE: Meadow View, 1 Ivy Lane
Blunsdon
SWINDON
Wiltshire
SN26 7BH





REGISTERED NUMBER: 02080485 (England and Wales)





ACCOUNTANTS: Morris Owen
Chartered Accountants
43-45 Devizes Road
SWINDON
Wiltshire
SN1 4BG

GARDEN OF EDEN (CONSERVATORIES) LIMITED (REGISTERED NUMBER: 02080485)

STATEMENT OF FINANCIAL POSITION
31ST DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,902,386 1,531,075

CURRENT ASSETS
Stocks 308,380 313,742
Debtors 5 182,068 241,086
Cash at bank 310,182 -
800,630 554,828
CREDITORS
Amounts falling due within one year 6 996,140 968,705
NET CURRENT LIABILITIES (195,510 ) (413,877 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,706,876

1,117,198

CREDITORS
Amounts falling due after more than
one year

7

-

(628,210

)

PROVISIONS FOR LIABILITIES (95,719 ) -
NET ASSETS 1,611,157 488,988

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 1,610,157 487,988
SHAREHOLDERS' FUNDS 1,611,157 488,988

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

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

GARDEN OF EDEN (CONSERVATORIES) LIMITED (REGISTERED NUMBER: 02080485)

STATEMENT OF FINANCIAL POSITION - continued
31ST DECEMBER 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 Board of Directors and authorised for issue on 2nd April 2025 and were signed on its behalf by:




Mr T J Henly - Director Mrs H F Henly - Director




Mr M A J Henly - Director


GARDEN OF EDEN (CONSERVATORIES) LIMITED (REGISTERED NUMBER: 02080485)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024


1. STATUTORY INFORMATION

Garden Of Eden (Conservatories) Limited is a private company, limited by shares, registered in England and Wales.

The company's registered number is 02080485.

The company's registered office address is Meadow View, 1 Ivy Lane, Blunsdon, Swindon, Wiltshire, SN26 7BH.

The presentation currency of the financial statements is £GBP sterling.

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.

Significant judgements and estimates
In preparing these financial statements, the directors have made the following judgements:
- Determine whether leases entered into by the company as a lessee are operating leases or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.
- Determine the period of useful economic life and any residual value of all tangible fixed assets order to write off the value of each asset over that period.
- Determine an appropriate provision for bad and doubtful debts by assessing the recoverability of all balances on a balance by balance basis.
- Determine an appropriate provision for obsolete and slow moving stocks by assessing the net realisable value of all stock lines on a line by line basis.
- Determine an appropriate provision for dilapidations by assessing the probable future obligations expected to exist at the end of the property lease.

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.
Freehold property - 2% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 33% on cost and 20% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Short term trade creditors are measured at the transaction price. Other financial liabilities, including loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


GARDEN OF EDEN (CONSERVATORIES) LIMITED (REGISTERED NUMBER: 02080485)

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


2. ACCOUNTING POLICIES - continued
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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 22 (2023 - 24 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st January 2024 1,544,207 930,303 2,474,510
Additions 1,422,305 456,569 1,878,874
Disposals (1,544,207 ) (41,500 ) (1,585,707 )
At 31st December 2024 1,422,305 1,345,372 2,767,677
DEPRECIATION
At 1st January 2024 139,538 803,897 943,435
Charge for year 23,705 78,450 102,155
Eliminated on disposal (139,538 ) (40,761 ) (180,299 )
At 31st December 2024 23,705 841,586 865,291
NET BOOK VALUE
At 31st December 2024 1,398,600 503,786 1,902,386
At 31st December 2023 1,404,669 126,406 1,531,075

GARDEN OF EDEN (CONSERVATORIES) LIMITED (REGISTERED NUMBER: 02080485)

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


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 134,481 135,568
Other debtors 47,587 105,518
182,068 241,086

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 205,750
Trade creditors 211,276 139,377
Taxation and social security 187,459 28,388
Other creditors 597,405 595,190
996,140 968,705

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 628,210

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary £1 1,000 1,000