Company registration number 9222683 (England and Wales)
GARDENERS HARVEST LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
PAGES FOR FILING WITH REGISTRAR
GARDENERS HARVEST LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
GARDENERS HARVEST LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2024
30 September 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
16,572
20,983
Current assets
Stocks
-
2,000
Debtors
5
22,991
9,524
Cash at bank and in hand
28,114
46,339
51,105
57,863
Creditors: amounts falling due within one year
6
(9,357)
(2,313)
Net current assets
41,748
55,550
Net assets
58,320
76,533
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
58,319
76,532
Total equity
58,320
76,533

For the financial year ended 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 of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 June 2025
D Massey
Director
Company registration number 9222683 (England and Wales)
GARDENERS HARVEST LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -
1
Accounting policies
Company information

Gardeners Harvest Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 15 Helmsdale, Acomb Park, York, YO24 2XW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
18% Reducing balance
Fixtures and fittings
18% Reducing balance
Motor vehicles
18% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

GARDENERS HARVEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
4
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 October 2023
12,368
2,074
24,231
38,673
Additions
-
0
416
-
0
416
Disposals
(1,713)
-
0
(7,236)
(8,949)
At 30 September 2024
10,655
2,490
16,995
30,140
Depreciation and impairment
At 1 October 2023
6,291
1,104
10,295
17,690
Depreciation charged in the year
835
262
2,508
3,605
Eliminated in respect of disposals
(732)
-
0
(6,995)
(7,727)
At 30 September 2024
6,394
1,366
5,808
13,568
Carrying amount
At 30 September 2024
4,261
1,124
11,187
16,572
At 30 September 2023
6,077
970
13,936
20,983
GARDENERS HARVEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 4 -
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
21,182
15,604
Corporation tax recoverable
2,047
-
0
Other debtors
(238)
(6,080)
22,991
9,524
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
8,502
5,746
Corporation tax
-
0
2,188
Other taxation and social security
855
4,544
Other creditors
-
0
(10,165)
9,357
2,313
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