| REGISTERED NUMBER: |
| Gardiner Management Ltd |
| Unaudited Financial Statements |
| for the period |
| 22 September 2023 to 30 September 2024 |
| REGISTERED NUMBER: |
| Gardiner Management Ltd |
| Unaudited Financial Statements |
| for the period |
| 22 September 2023 to 30 September 2024 |
| Gardiner Management Ltd (Registered number: 15156258) |
| Contents of the Financial Statements |
| for the period 22 September 2023 to 30 September 2024 |
| Page |
| Balance Sheet | 1 |
| Notes to the Financial Statements | 2 | to | 3 |
| Gardiner Management Ltd (Registered number: 15156258) |
| Balance Sheet |
| 30 September 2024 |
| Notes | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 | ( |
) |
| NET CURRENT LIABILITIES | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) |
| ( |
) |
| The director acknowledges her 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 were approved by the director and authorised for issue on |
| Gardiner Management Ltd (Registered number: 15156258) |
| Notes to the Financial Statements |
| for the period 22 September 2023 to 30 September 2024 |
| 1. | STATUTORY INFORMATION |
| Gardiner Management Ltd is a |
| Registered number: |
| Registered office: |
| For the purposes of presentation, the financial statements are rounded to the nearest Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Fixtures and fittings | - |
| Computer equipment | - |
| 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 instruments are measured at amortised cost. |
| Taxation |
| Taxation for the period 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 period 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 |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Gardiner Management Ltd (Registered number: 15156258) |
| Notes to the Financial Statements - continued |
| for the period 22 September 2023 to 30 September 2024 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| Grant income |
| The company has chosen to adopt the accruals model in relation to grants received. Grant income is recognised in the income statement on a systematic basis. The entity recognises gross costs for which the grant is intended to compensate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| and | Computer |
| fittings | equipment | Totals |
| £ | £ | £ |
| COST |
| Additions |
| At 30 September 2024 |
| DEPRECIATION |
| Charge for period |
| At 30 September 2024 |
| NET BOOK VALUE |
| At 30 September 2024 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | RELATED PARTY DISCLOSURES |
| Steven Gardiner, who is a shareholder of the Company, is sub-leasing the public house to the Company. There is a re-charging arrangement between the two parties, where the Company pays the ongoing rent and rates asociated with the lease on behalf of Steven Gardiner, since it is directly benefitting from using the premises. This is on rolling terms and there is no agreed commitment period. |