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REGISTERED NUMBER: 15156258 (England and Wales)















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 5,361

CURRENT ASSETS
Stocks 11,000
Debtors 5 11,799
Cash at bank and in hand 213
23,012
CREDITORS
Amounts falling due within one year 6 (58,459 )
NET CURRENT LIABILITIES (35,447 )
TOTAL ASSETS LESS CURRENT LIABILITIES (30,086 )

CAPITAL AND RESERVES
Called up share capital 2
Retained earnings (30,088 )
(30,086 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

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 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 22 August 2025 and were signed by:





Ms E M Gardiner - Director


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 private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 15156258

Registered office: Town Wall House
Colchester
Essex
CO3 3AD

For the purposes of presentation, the financial statements are rounded to the nearest Pound Sterling (£).

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 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
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance
Computer equipment - 20% on cost

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 23 .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
Additions 5,449 958 6,407
At 30 September 2024 5,449 958 6,407
DEPRECIATION
Charge for period 854 192 1,046
At 30 September 2024 854 192 1,046
NET BOOK VALUE
At 30 September 2024 4,595 766 5,361

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Other debtors 11,799

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 15,026
Taxation and social security 27,975
Other creditors 15,458
58,459

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.