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REGISTERED NUMBER: 02297544 (England and Wales)













Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Stuart Garden Architecture Limited

Stuart Garden Architecture Limited (Registered number: 02297544)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Stuart Garden Architecture Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: M Pitman
P Thomas





SECRETARY: P Thomas





REGISTERED OFFICE: Burrow Hill Farm
Wiveliscombe
TAUNTON
Somerset
TA4 2RN





REGISTERED NUMBER: 02297544 (England and Wales)





ACCOUNTANTS: A C Mole LLP
Stafford House
Blackbrook Park Avenue
Taunton
Somerset
TA1 2PX

Stuart Garden Architecture Limited (Registered number: 02297544)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 13,638 14,331

CURRENT ASSETS
Stocks 69,768 75,285
Debtors 5 2,099 3,354
Cash at bank and in hand 15,355 6,883
87,222 85,522
CREDITORS
Amounts falling due within one year 6 132,365 157,346
NET CURRENT LIABILITIES (45,143 ) (71,824 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(31,505

)

(57,493

)

CREDITORS
Amounts falling due after more than one
year

7

2,604,295

2,420,573
NET LIABILITIES (2,635,800 ) (2,478,066 )

CAPITAL AND RESERVES
Called up share capital 55,000 55,000
Capital redemption reserve 45,000 45,000
Retained earnings (2,735,800 ) (2,578,066 )
SHAREHOLDERS' FUNDS (2,635,800 ) (2,478,066 )

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

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

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 23 June 2025 and were signed on its behalf by:





M Pitman - Director


Stuart Garden Architecture Limited (Registered number: 02297544)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Stuart Garden Architecture 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going Concern

The accounts have been prepared on the going concern basis, which assumes that the company will continue in operation for a period of not less than 12 months from the date of authorisation of the financial statements.

The accounts show that the company has substantial net current liabilities and net liabilities. The liabilities represent a director's loan which will not be withdrawn until conditions allow. The director has undertaken that he will continue to support the company and will introduce further funds when required. As such, the directors consider it appropriate to prepare the accounts on a going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised when the goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Land and buildings - over the lease term
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Fixed assets are initially recognised at cost.

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to sell, after making due allowance for obsolete and slow moving items.

Financial instruments
The company only has financial assets and liabilities that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at settlement value.

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.

Critical accounting judgements and estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses.

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. Having given due consideration to the estimates and assumptions that form part of the carrying amount of assets and liabilities within the financial statements, the directors are of the opinion that the only material judgements or estimates relate to the annual depreciation charge and deferred taxation.

Stuart Garden Architecture Limited (Registered number: 02297544)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 9 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023 77,738 141,767 219,505
Additions - 3,508 3,508
Disposals - (7,059 ) (7,059 )
At 30 September 2024 77,738 138,216 215,954
DEPRECIATION
At 1 October 2023 77,738 127,436 205,174
Charge for year - 3,630 3,630
Eliminated on disposal - (6,488 ) (6,488 )
At 30 September 2024 77,738 124,578 202,316
NET BOOK VALUE
At 30 September 2024 - 13,638 13,638
At 30 September 2023 - 14,331 14,331

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 457 1,500
Other debtors and prepayments 1,642 1,854
2,099 3,354

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 51,646 36,519
Social security and other taxes 12,255 26,766
VAT 12,754 5,487
Other creditors 55,710 88,574
132,365 157,346

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Directors' loan accounts 2,604,295 2,420,573