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Registered number: 04299258
Garden Service Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
C&H Associates T/AS Mobile Accountants
Chartered Management Accountants & Tax Practitioners
206 Turners Hill
Cheshunt
Waltham Cross
Hertfordshire
EN8 9DE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 04299258
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,430 16,788
13,430 16,788
CURRENT ASSETS
Debtors 5 952 6,132
Cash at bank and in hand 188,850 49,448
189,802 55,580
Creditors: Amounts Falling Due Within One Year 6 (286,545 ) (150,489 )
NET CURRENT ASSETS (LIABILITIES) (96,743 ) (94,909 )
TOTAL ASSETS LESS CURRENT LIABILITIES (83,313 ) (78,121 )
NET LIABILITIES (83,313 ) (78,121 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (83,314 ) (78,122 )
SHAREHOLDERS' FUNDS (83,313) (78,121)
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Christos Demetriades
Director
24/07/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Garden Service Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04299258 . The registered office is 206 Turners Hill, Walthamcross, Cheshunt, Hertfordshire, EN8 9DE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20
Motor Vehicles 20
Fixtures & Fittings 20
Computer Equipment 20
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 55,532 3,268 8,682 67,482
As at 31 October 2024 55,532 3,268 8,682 67,482
Depreciation
As at 1 November 2023 42,573 2,482 5,639 50,694
Provided during the period 2,592 157 609 3,358
As at 31 October 2024 45,165 2,639 6,248 54,052
Net Book Value
As at 31 October 2024 10,367 629 2,434 13,430
As at 1 November 2023 12,959 786 3,043 16,788
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 5,180
Other debtors 952 952
952 6,132
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,202 10,159
Other taxes and social security 2,034 2,035
VAT 339 796
Other creditors 18,491 18,032
Accruals and deferred income 5,863 1,520
Directors' loan accounts 258,616 117,947
286,545 150,489
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 3