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
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
Williams Garden Care Limited
Statement of financial position
as at 31 December 2024
Tangible assets
14,879
13,633
Cash at bank and in hand
784
1,084
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
Net liabilities
(48,727)
(31,835)
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
Williams Garden Care Limited
Notes to the Accounts
for the year ended 31 December 2024
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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 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.
Williams Garden Care Limited
Notes to the Accounts
for the year ended 31 December 2024
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
At 31 December 2024
59,200
At 31 December 2024
59,200
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
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
At 31 December 2024
10,859
4,020
14,879
At 31 December 2023
12,793
840
13,633
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
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
Trade creditors
23,660
24,901
Taxes and social security
23,569
10,212
Other creditors
7,619
2,004
8
Creditors: amounts falling due after more than one year
2024
2023
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)
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
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
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).