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REGISTERED NUMBER: 11071125 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

FOR

GARLAND & BIRD LTD

GARLAND & BIRD LTD (REGISTERED NUMBER: 11071125)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


GARLAND & BIRD LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: A D Bird
T J Garland





REGISTERED OFFICE: 109 Bramley Way
Mayland
Chelmsford
Essex
CM3 6ET





REGISTERED NUMBER: 11071125 (England and Wales)





ACCOUNTANTS: CBHC Limited
Suite 3, Steeple House
Church Lane
Chelmsford
Essex
CM1 1NH

GARLAND & BIRD LTD (REGISTERED NUMBER: 11071125)

BALANCE SHEET
30 NOVEMBER 2024

30/11/24 30/11/23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 6,000 8,000
Tangible assets 5 8,463 11,284
14,463 19,284

CURRENT ASSETS
Debtors 6 188,493 211,786
Cash at bank and in hand 24,570 48,182
213,063 259,968
CREDITORS
Amounts falling due within one year 7 52,665 80,239
NET CURRENT ASSETS 160,398 179,729
TOTAL ASSETS LESS CURRENT
LIABILITIES

174,861

199,013

CREDITORS
Amounts falling due after more than one year 8 - (9,063 )

PROVISIONS FOR LIABILITIES (1,956 ) (2,537 )
NET ASSETS 172,905 187,413

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 172,885 187,393
172,905 187,413

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

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

The directors acknowledge their 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.

GARLAND & BIRD LTD (REGISTERED NUMBER: 11071125)

BALANCE SHEET - continued
30 NOVEMBER 2024


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 Board of Directors and authorised for issue on 28 August 2025 and were signed on its behalf by:





A D Bird - Director


GARLAND & BIRD LTD (REGISTERED NUMBER: 11071125)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024


1. STATUTORY INFORMATION

Garland & Bird Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & machinery - 25% on reducing balance and 33% on cost

Taxation
Taxation for the year 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 year 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.

GARLAND & BIRD LTD (REGISTERED NUMBER: 11071125)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024


2. ACCOUNTING POLICIES - continued

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2023
and 30 November 2024 20,000
AMORTISATION
At 1 December 2023 12,000
Charge for year 2,000
At 30 November 2024 14,000
NET BOOK VALUE
At 30 November 2024 6,000
At 30 November 2023 8,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2023
and 30 November 2024 47,926
DEPRECIATION
At 1 December 2023 36,642
Charge for year 2,821
At 30 November 2024 39,463
NET BOOK VALUE
At 30 November 2024 8,463
At 30 November 2023 11,284

GARLAND & BIRD LTD (REGISTERED NUMBER: 11071125)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/11/24 30/11/23
£    £   
Trade debtors 10,324 23,692
Other debtors 178,169 188,094
188,493 211,786

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30/11/24 30/11/23
£    £   
Finance leases - 7,274
Trade creditors - 1,620
Taxation and social security 47,698 67,240
Other creditors 4,967 4,105
52,665 80,239

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30/11/24 30/11/23
£    £   
Finance leases - 9,063

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the company owed the directors £4,580 (2023: £3,225).

10. RELATED PARTY DISCLOSURES

At the balance sheet date, the company was owed £176,600 (2023: £186,600) from Garland & Bird Properties Ltd. A company by which the directors have an interest.