Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 false false No description of principal activity 2024-01-01 false 1 true 1 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05029370 2024-01-01 2024-12-31 05029370 2023-01-01 2023-12-31 05029370 2024-12-31 05029370 2023-12-31 05029370 c:Director1 2024-01-01 2024-12-31 05029370 c:RegisteredOffice 2024-01-01 2024-12-31 05029370 d:CurrentFinancialInstruments 2024-12-31 05029370 d:CurrentFinancialInstruments 2023-12-31 05029370 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 05029370 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 05029370 d:ShareCapital 2024-12-31 05029370 d:ShareCapital 2023-12-31 05029370 d:RetainedEarningsAccumulatedLosses 2024-12-31 05029370 d:RetainedEarningsAccumulatedLosses 2023-12-31 05029370 c:FRS102 2024-01-01 2024-12-31 05029370 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 05029370 c:FullAccounts 2024-01-01 2024-12-31 05029370 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 05029370 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 05029370 GARDEN CENTRE SALES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
GARDEN CENTRE SALES LIMITED COMPANY INFORMATION
Director | D J Clarke
Registered number | 05029370
Registered office | 45 Durham Tower, Acorn Grove
| Convention Quarter
| Birmingham
| West Midlands
| B1 2PW
Accountants | Wayside Accountancy Limited
| 5 Willow Close
| Fradley
| Lichfield
| Staffordshire
| WS13 8RW
GARDEN CENTRE SALES LIMITED REGISTERED NUMBER: 05029370 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 3 | 504 |  | 102 |
Current asset investments | 4 | 99,531 |  | 99,531 |
Cash at bank and in hand | 5 | 617 |  | 4,173 |
|  | 100,652 |  | 103,806 |
Creditors: amounts falling due within one year | 6 | (1,100) |  | (415) |
Net current assets |  |  | 99,552 |  | 103,391
Total assets less current liabilities |  |  | 99,552 |  | 103,391
Net assets |  |  | 99,552 |  | 103,391
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 99,452 |  | 103,291
|  |  | 99,552 |  | 103,391
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 August 2025.
D J Clarke
Director
The notes on pages 3 to 5 form part of these financial statements. Page 1
GARDEN CENTRE SALES LIMITED REGISTERED NUMBER: 05029370 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 Page 2
GARDEN CENTRE SALES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
Garden Centre Sales Limited is a limited liability company incorporated and domiciled in the United Kingdom. The address of its registered office and registration number is shown on the company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 3
GARDEN CENTRE SALES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.7 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Other debtors | 504 | 102
4. | Current asset investments
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Unlisted investments | 99,531 | 99,531
5. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 617 | 4,173
Page 4
GARDEN CENTRE SALES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Corporation tax | - | 315
| Other creditors | 1,100 | 100
|  | 1,100 | 415
7. | Controlling party
The company is controlled by Mr D J Clarke.
Page 5