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Registered Number: 12583286


 

 

 

GARTH VIEW LTD



Abridged Accounts
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Report to the directors on the preparation of the unaudited statutory accounts of Garth View Ltd for the year ended 31 May 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Garth View Ltd for the year ended 31 May 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of Garth View Ltd, as a body, in accordance with the terms of our engagement letter dated 30 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of Garth View Ltd and state those matters that we have agreed to state to the Board of Directors of Garth View Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Garth View Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Garth View Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Garth View Ltd. You consider that Garth View Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Garth View Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 May 2024.



....................................................
Whitfield Jones
Avon House
19 Stanwell Road
Penarth
CF64 2EZ
30 August 2025
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 60,969    69,703 
60,969    69,703 
Current assets      
Debtors 22,751    5,431 
Cash at bank and in hand 15,767    16,944 
38,518    22,375 
Creditors: amount falling due within one year (68,349)   (67,996)
Net current assets (29,831)   (45,621)
 
Total assets less current liabilities 31,138    24,082 
Creditors: amount falling due after more than one year   (13,056)
Accruals and deferred income   (1,301)
Net assets 31,138    9,725 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account 31,137    9,724 
Shareholders' funds 31,138    9,725 
 


For the year ended 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 August 2025 and were signed by:


-------------------------------
Mr A Thomas
Director
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General Information
Garth View Ltd is a private company, limited by shares, registered in , registration number 12583286, registration address 108 Parc Nant Celyn, Efail Isaf, Pontypridd, CF38 1AA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:


Motor Vehicles              -      20% Reducing Balance
Plant & Machinery         -      20% & 15% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 June 2023 77,650    5,000    82,650 
Additions 15,200      15,200 
Disposals (8,631)     (8,631)
At 31 May 2024 84,219    5,000    89,219 
Depreciation
At 01 June 2023 10,507    2,440    12,947 
Charge for year 14,791    512    15,303 
On disposals    
At 31 May 2024 25,298    2,952    28,250 
Net book values
Closing balance as at 31 May 2024 58,921    2,048    60,969 
Opening balance as at 01 June 2023 67,143    2,560    69,703 


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