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REGISTERED NUMBER: 15145475 (England and Wales)














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: Mr D R Foran
Mr J Kennedy
Mr C A McGoff
Mr C J Thorpe





REGISTERED OFFICE: Hamilton House
Church Street
Altrincham
Cheshire
WA14 4DR





REGISTERED NUMBER: 15145475 (England and Wales)





ACCOUNTANTS: Freedman Frankl & Taylor
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 1,498,810
Investments 5 1
1,498,811

CURRENT ASSETS
Cash at bank 1,094

CREDITORS
Amounts falling due within one year 6 155,117
NET CURRENT LIABILITIES (154,023 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,344,788

CREDITORS
Amounts falling due after more than one year 7 1,346,059
NET LIABILITIES (1,271 )

CAPITAL AND RESERVES
Called up share capital 1
Retained earnings (1,272 )
(1,271 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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.

Back To The Garden (Bowdon) Limited (Registered number: 15145475)

Balance Sheet - continued
30 September 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 17 June 2025 and were signed on its behalf by:




Mr D R Foran - Director



Mr C J Thorpe - Director


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 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 5 .

4. TANGIBLE FIXED ASSETS
Asset
under
construction
£   
COST
Additions 1,498,810
At 30 September 2024 1,498,810
NET BOOK VALUE
At 30 September 2024 1,498,810

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
Additions 1
At 30 September 2024 1
NET BOOK VALUE
At 30 September 2024 1

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:

Back To The Garden Bowdon (Opco) Limited
Registered office:
Nature of business: Dormant company
%
Class of shares: holding
Ordinary 100.00
2024
£   
Aggregate capital and reserves 1

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 450
Amounts owed to group undertakings 130,660
Accrued expenses 24,007
155,117

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Other loans - 1-2 years 557,819
Amounts owed to group undertakings 788,240
1,346,059

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..