| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period |
| 18 September 2023 to 30 September 2024 |
| for |
| Back To The Garden (Bowdon) Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period |
| 18 September 2023 to 30 September 2024 |
| for |
| Back To The Garden (Bowdon) Limited |
| Back To The Garden (Bowdon) Limited (Registered number: 15145475) |
| Contents of the Financial Statements |
| for the Period 18 September 2023 to 30 September 2024 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Back To The Garden (Bowdon) Limited |
| Company Information |
| for the Period 18 September 2023 to 30 September 2024 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Reedham House |
| 31 King Street West |
| Manchester |
| M3 2PJ |
| Back To The Garden (Bowdon) Limited (Registered number: 15145475) |
| Balance Sheet |
| 30 September 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 7 |
| NET LIABILITIES | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) |
| ( |
) |
| 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. |
| Back To The Garden (Bowdon) Limited (Registered number: 15145475) |
| Balance Sheet - continued |
| 30 September 2024 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Back To The Garden (Bowdon) Limited (Registered number: 15145475) |
| Notes to the Financial Statements |
| for the Period 18 September 2023 to 30 September 2024 |
| 1. | STATUTORY INFORMATION |
| Back To The Garden (Bowdon) Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Tangible fixed assets |
| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical costs 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. |
| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. |
| Depreciation is provided on the following basis: |
| Assets under construction - No depreciation will be charged until the asset is in use |
| The asset's 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 and loss account. |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| Investments in subsidiaries are measured at cost less accumulated impairment. |
| Taxation |
| Taxation for the period 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. |
| Back To The Garden (Bowdon) Limited (Registered number: 15145475) |
| Notes to the Financial Statements - continued |
| for the Period 18 September 2023 to 30 September 2024 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 period 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. |
| Going concern |
| The company's financial statements for the period ended 30 September 2024 have been prepared on a going concern basis as, after making appropriate enquiries, the directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| 4. | TANGIBLE FIXED ASSETS |
| Asset |
| under |
| construction |
| £ |
| COST |
| Additions |
| At 30 September 2024 |
| NET BOOK VALUE |
| At 30 September 2024 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| COST |
| Additions |
| At 30 September 2024 |
| NET BOOK VALUE |
| At 30 September 2024 |
| Back To The Garden (Bowdon) Limited (Registered number: 15145475) |
| Notes to the Financial Statements - continued |
| for the Period 18 September 2023 to 30 September 2024 |
| 5. | FIXED ASSET INVESTMENTS - continued |
| The company's investments at the Balance Sheet date in the share capital of companies include the following: |
| Registered office: |
| Nature of business: |
| % |
| Class of shares: | holding |
| 2024 |
| £ |
| Aggregate capital and reserves |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Accrued expenses |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| £ |
| Other loans - 1-2 years |
| Amounts owed to group undertakings |
| 8. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| £ |
| Other loans - 1-2 years | 557,819 |
| Other loans of £557,819 are secured against the property known as Langham Road, Bowdon, Altrincham, WA14 2HT. Debenture including fixed and floating charge over the property and negative pledge. The loan carries an interest rate of 10% per annum and is due to be repaid after one year and one day.. |
| 9. | CAPITAL COMMITMENTS |
| As at 30 September 2024, the company had committed costs of £1,284,855 in relation to subcontractor costs. |
| Back To The Garden (Bowdon) Limited (Registered number: 15145475) |
| Notes to the Financial Statements - continued |
| for the Period 18 September 2023 to 30 September 2024 |
| 10. | ULTIMATE CONTROLLING PARTY |
| The company's ultimate parent undertaking at the balance sheet was McGoff Group Projects Limited, a company registered in England and Wales. The registered office of McGoff Group Projects Limited is 1 St Georges Court, Altrincham Business park, Altrincham, WA14 5UA. |
| The company's parent undertaking at the balance sheet was Patrick Properties Hotels Limited, a company registered in England and Wales. The registered office of Patrick Properties Hotels Limited is Hamilton House, Church Street, Altrincham, England, WA14 4DR.. |