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REGISTERED NUMBER: 08224352 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2024

FOR

CAMBRIDGE HOME & GARDEN LIMITED

CAMBRIDGE HOME & GARDEN LIMITED (REGISTERED NUMBER: 08224352)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAMBRIDGE HOME & GARDEN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: E M Peeke-Vout
C E Johnstone





REGISTERED OFFICE: 25 High Street
Willingham
Cambridgeshire
CB24 5ES





REGISTERED NUMBER: 08224352 (England and Wales)





ACCOUNTANTS: Thompson Taraz Rand Ltd
Chartered Accountants
10 Jesus Lane
Cambridge
Cambridgeshire
CB5 8BA

CAMBRIDGE HOME & GARDEN LIMITED (REGISTERED NUMBER: 08224352)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 5 565,956 489,554

CURRENT ASSETS
Stocks 1,021,734 854,838
Debtors 6 794,707 203,088
Cash at bank and in hand 413,048 570,512
2,229,489 1,628,438
CREDITORS
Amounts falling due within one year 7 (687,329 ) (380,104 )
NET CURRENT ASSETS 1,542,160 1,248,334
TOTAL ASSETS LESS CURRENT LIABILITIES 2,108,116 1,737,888

CREDITORS
Amounts falling due after more than one
year

8

(4,472

)

-

PROVISIONS FOR LIABILITIES 10 (60,416 ) (35,568 )
NET ASSETS 2,043,228 1,702,320

CAPITAL AND RESERVES
Called up share capital 11 1,001 1,001
Share premium 15,999 15,999
Retained earnings 2,026,228 1,685,320
SHAREHOLDERS' FUNDS 2,043,228 1,702,320

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.

CAMBRIDGE HOME & GARDEN LIMITED (REGISTERED NUMBER: 08224352)

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:





E M Peeke-Vout - Director


CAMBRIDGE HOME & GARDEN LIMITED (REGISTERED NUMBER: 08224352)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Cambridge Home & Garden 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents the sale of garden furniture and accessories excluding value added tax and is recognised to the extent that it is probable that economic benefits will flow to the company and revenue can be reliably measured. Revenue is recognised at the point at which the significant risks and rewards of ownership are transferred to the buyer. This is usually the date of dispatch.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Historical cost 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.


Plant and Machinery Etc25% reducing balance

Improvement's to property20% on cost

Freehold property2% on cost

Depreciation methods, useful lives and residual values are reviewed if there is an indication of a significant change since the last reporting date in the pattern by which it is expected an asset's future economic benefits will be consumed.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

CAMBRIDGE HOME & GARDEN LIMITED (REGISTERED NUMBER: 08224352)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

3. ACCOUNTING POLICIES - continued

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Deferred tax
Deferred tax is recognised in respect of material 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 year 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

CAMBRIDGE HOME & GARDEN LIMITED (REGISTERED NUMBER: 08224352)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property property machinery
£    £    £   
COST
At 1 October 2023 347,282 101,001 64,087
Additions - 37,963 41,825
At 30 September 2024 347,282 138,964 105,912
DEPRECIATION
At 1 October 2023 - 50,165 28,451
Charge for year - 19,252 16,607
At 30 September 2024 - 69,417 45,058
NET BOOK VALUE
At 30 September 2024 347,282 69,547 60,854
At 30 September 2023 347,282 50,836 35,636

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 October 2023 4,158 61,761 6,954 585,243
Additions - 57,749 - 137,537
At 30 September 2024 4,158 119,510 6,954 722,780
DEPRECIATION
At 1 October 2023 1,862 11,580 3,631 95,689
Charge for year 655 23,790 831 61,135
At 30 September 2024 2,517 35,370 4,462 156,824
NET BOOK VALUE
At 30 September 2024 1,641 84,140 2,492 565,956
At 30 September 2023 2,296 50,181 3,323 489,554

CAMBRIDGE HOME & GARDEN LIMITED (REGISTERED NUMBER: 08224352)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
Additions 9,615
At 30 September 2024 9,615
NET BOOK VALUE
At 30 September 2024 9,615

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Trade debtors - 7,867
Amounts owed by group undertakings 775,677 151,036
Amounts owed by associates - 10,000
Other debtors 3,030 18,185
778,707 187,088

Amounts falling due after more than one year:
Other debtors 16,000 16,000

Aggregate amounts 794,707 203,088

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 4,152 -
Trade creditors 442,212 115,340
Taxation and social security 229,667 257,431
Other creditors 11,298 7,333
687,329 380,104

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Hire purchase contracts 4,472 -

CAMBRIDGE HOME & GARDEN LIMITED (REGISTERED NUMBER: 08224352)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Hire purchase contracts 8,624 -

Liabilities held under hire purchase agreements are secured against the asset to which they relate.

10. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 60,416 35,568

Deferred
tax
£   
Balance at 1 October 2023 35,568
Utilised during year 24,848
Balance at 30 September 2024 60,416

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000 Ordinary £1 1,000 1,000

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary A £1 1 1

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2024 and 30 September 2023:

2024 2023
£    £   
E M Peeke-Vout
Balance outstanding at start of year - -
Amounts advanced 1,022 3,684
Amounts repaid (1,022 ) (3,684 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

CAMBRIDGE HOME & GARDEN LIMITED (REGISTERED NUMBER: 08224352)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

13. RELATED PARTY DISCLOSURES

At the balance sheet date £765,029 (2023: £151,036) was due from EPV Investments Ltd its 100% parent company.This balance is disclosed within amounts due from group undertakings within debtors and is repayable on demand.

During the year under review the company advanced £10,648 (2023: £10,000) to a company in which EPV Investments is the sole shareholder, The amount outstanding at the balance sheet date amounted to £10,648 (2023: £10,000)

During the year under review advances to a director amounted to £1,022 (2023:£3,684). The amount outstanding at the balance sheet date is nil (2023: nil).