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Company Registration No. 09665192 (England and Wales)
Williams Garden Care Limited Unaudited accounts for the year ended 31 December 2024
Williams Garden Care Limited Unaudited accounts Contents
Page
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Williams Garden Care Limited Company Information for the year ended 31 December 2024
Director
Mr P.A.N. Williams
Company Number
09665192 (England and Wales)
Registered Office
31 Pearce Way Thame Oxon OX9 3UX United Kingdom
Accountants
Stephen Beard Accountancy Services 10 Cheshire Road Thame Oxon OX9 3LQ
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Williams Garden Care Limited Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,879 
13,633 
Current assets
Inventories
6,000 
3,000 
Debtors
59,269 
57,759 
Cash at bank and in hand
784 
1,084 
66,053 
61,843 
Creditors: amounts falling due within one year
(121,877)
(91,963)
Net current liabilities
(55,824)
(30,120)
Total assets less current liabilities
(40,945)
(16,487)
Creditors: amounts falling due after more than one year
(7,782)
(13,938)
Provisions for liabilities
Deferred tax
- 
(1,410)
Net liabilities
(48,727)
(31,835)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(48,728)
(31,836)
Shareholders' funds
(48,727)
(31,835)
For the year ending 31 December 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 August 2025 and were signed on its behalf by
Mr P.A.N. Williams Director Company Registration No. 09665192
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Williams Garden Care Limited Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Williams Garden Care Limited is a private company, limited by shares, registered in England and Wales, registration number 09665192. The registered office is 31 Pearce Way, Thame, Oxon, OX9 3UX, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight line basis
Motor vehicles
20% Straight line basis
Fixtures & fittings
20% Straight line basis
Computer equipment
20% Straight Line basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Williams Garden Care Limited Notes to the Accounts for the year ended 31 December 2024
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 January 2024
59,200 
At 31 December 2024
59,200 
Amortisation
At 1 January 2024
59,200 
At 31 December 2024
59,200 
Net book value
At 31 December 2024
- 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
62,850 
26,267 
89,117 
Additions
3,842 
4,500 
8,342 
At 31 December 2024
66,692 
30,767 
97,459 
Depreciation
At 1 January 2024
50,057 
25,427 
75,484 
Charge for the year
5,776 
1,320 
7,096 
At 31 December 2024
55,833 
26,747 
82,580 
Net book value
At 31 December 2024
10,859 
4,020 
14,879 
At 31 December 2023
12,793 
840 
13,633 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
28,503 
33,205 
Deferred tax asset
1,271 
Accrued income and prepayments
21 
20 
Other debtors
29,474 
24,534 
59,269 
57,759 
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Williams Garden Care Limited Notes to the Accounts for the year ended 31 December 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
16,617 
8,028 
VAT
49,238 
43,008 
Trade creditors
23,660 
24,901 
Taxes and social security
23,569 
10,212 
Other creditors
7,619 
2,004 
Accruals
1,174 
3,810 
121,877 
91,963 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
7,782 
13,938 
This facility is supported by the Bounce Back Loan Scheme (BBLS). The lender has a guarantee from the UK Government under BBLS. The loan is repayable over 5 years.
9
Deferred taxation
2024 
2023 
£ 
£ 
Accelerated capital allowances
2,827 
2,304 
Tax losses carried forward
(4,098)
(894)
(1,271)
1,410 
2024 
2023 
£ 
£ 
Provision at start of year
1,410 
(1,468)
(Credited)/charged to the profit and loss account
(2,681)
2,878 
Provision at end of year
(1,271)
1,410 
10
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr P.A.N. Williams
Director's loan account
20,362 
36,808 
31,406 
25,764 
20,362 
36,808 
31,406 
25,764 
11
Average number of employees
During the year the average number of employees was 7 (2023: 6).
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