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Registered number: 05942980
Horticman Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountants' Report
In accordance with the engagement letter dated 01 April 2015, and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 30 September 2024 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
04/06/2025
AVL Accounting Services Limited
1st & 2nd Floor, 2 West St
Ware
Hertfordshire
SG12 9EE
Page 1
Page 2
Balance Sheet
Registered number: 05942980
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 106,525 43,469
106,525 43,469
CURRENT ASSETS
Stocks 5 20,000 20,000
Debtors 6 3,987 19,260
Cash at bank and in hand 2,313 8,415
26,300 47,675
Creditors: Amounts Falling Due Within One Year 7 (131,199 ) (85,654 )
NET CURRENT ASSETS (LIABILITIES) (104,899 ) (37,979 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,626 5,490
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,986 ) (1,986 )
NET (LIABILITIES)/ASSETS (360 ) 3,504
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (460 ) 3,404
SHAREHOLDERS' FUNDS (360) 3,504
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Matthew Edmonds
Director
09/06/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Horticman Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05942980 . The registered office is 1st & 2nd Floor, 2 West Street, Ware, Hertfordshire, SG12 9EE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% reducing balance
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 1
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 October 2023 10,594 70,045 11,443 2,701 94,783
Additions - 75,500 7,407 1,756 84,663
Disposals - (10,812 ) - - (10,812 )
As at 30 September 2024 10,594 134,733 18,850 4,457 168,634
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 October 2023 348 47,039 1,380 2,547 51,314
Provided during the period 1,025 13,422 3,465 148 18,060
Disposals - (7,265 ) - - (7,265 )
As at 30 September 2024 1,373 53,196 4,845 2,695 62,109
Net Book Value
As at 30 September 2024 9,221 81,537 14,005 1,762 106,525
As at 1 October 2023 10,246 23,006 10,063 154 43,469
5. Stocks
2024 2023
£ £
Finished goods 20,000 20,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,927 792
Prepayments and accrued income 340 -
Other debtors - 17,113
VAT 720 1,355
3,987 19,260
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,289 1,771
Bank loans and overdrafts 1,193 -
Other taxes and social security - 77
Other creditors 95,000 45,000
Accruals and deferred income 583 583
Director's loan account 33,134 38,223
131,199 85,654
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4