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REGISTERED NUMBER: 11582763 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

Elite Garden Maintenance Limited

Elite Garden Maintenance Limited (Registered number: 11582763)

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


Elite Garden Maintenance Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: S Smith





SECRETARY:





REGISTERED OFFICE: Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS





REGISTERED NUMBER: 11582763 (England and Wales)





ACCOUNTANTS: Horley Green Chartered Accountants
Horley Green House
Horley Green Road
Claremount
Halifax
West Yorkshire
HX3 6AS

Elite Garden Maintenance Limited (Registered number: 11582763)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 59,208 76,157

CURRENT ASSETS
Debtors 5 20,617 45,234
Cash at bank and in hand 4,074 7,012
24,691 52,246
CREDITORS
Amounts falling due within one year 6 14,979 15,423
NET CURRENT ASSETS 9,712 36,823
TOTAL ASSETS LESS CURRENT
LIABILITIES

68,920

112,980

CREDITORS
Amounts falling due after more than one year 7 33,439 46,681
NET ASSETS 35,481 66,299

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 35,381 66,199
35,481 66,299

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 director acknowledges his 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 director and authorised for issue on 27 June 2025 and were signed by:




S Smith - Director


Elite Garden Maintenance Limited (Registered number: 11582763)

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


1. STATUTORY INFORMATION

Elite Garden Maintenance 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.

Turnover
Turnover represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 15% on cost
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year 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.

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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Elite Garden Maintenance Limited (Registered number: 11582763)

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


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 October 2023
and 30 September 2024 63,559 1,375 59,436 708 125,078
DEPRECIATION
At 1 October 2023 20,981 438 27,502 - 48,921
Charge for year 8,516 234 8,042 157 16,949
At 30 September 2024 29,497 672 35,544 157 65,870
NET BOOK VALUE
At 30 September 2024 34,062 703 23,892 551 59,208
At 30 September 2023 42,578 937 31,934 708 76,157

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1 October 2023
and 30 September 2024 31,745
DEPRECIATION
At 1 October 2023 7,936
Charge for year 4,423
At 30 September 2024 12,359
NET BOOK VALUE
At 30 September 2024 19,386
At 30 September 2023 23,809

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 10,616 45,234
Other debtors 10,000 -
Directors' loan accounts 1 -
20,617 45,234

Elite Garden Maintenance Limited (Registered number: 11582763)

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


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 1,187 -
VAT 13,192 14,823
Accrued expenses 600 600
14,979 15,423

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans - 1-2 years 16,477 21,263
Hire purchase contracts 16,962 25,418
33,439 46,681

8. RELATED PARTY DISCLOSURES

The company is controlled by the company director.