1 April 2024 v2025.59.1 limited_company_frs_102_section_1a_v1_1_2 companies_house Software false true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP 05531010 2024-04-01 2025-03-31 05531010 2025-03-31 05531010 2024-03-31 05531010 core:WithinOneYear 2025-03-31 05531010 core:WithinOneYear 2024-03-31 05531010 core:AfterOneYear 2025-03-31 05531010 core:AfterOneYear 2024-03-31 05531010 core:ShareCapital 2025-03-31 05531010 core:ShareCapital 2024-03-31 05531010 core:RevaluationReserve 2025-03-31 05531010 core:RevaluationReserve 2024-03-31 05531010 core:RetainedEarningsAccumulatedLosses 2025-03-31 05531010 core:RetainedEarningsAccumulatedLosses 2024-03-31 05531010 bus:Director1 2024-04-01 2025-03-31 05531010 bus:RegisteredOffice 2024-04-01 2025-03-31 05531010 core:FurnitureFittings 2024-04-01 2025-03-31 05531010 core:MotorVehicles 2024-04-01 2025-03-31 05531010 core:OfficeEquipment 2024-04-01 2025-03-31 05531010 2023-04-01 2024-03-31 05531010 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 05531010 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 05531010 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 05531010 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 05531010 core:LandBuildings 2025-03-31 05531010 core:PlantMachinery 2025-03-31 05531010 core:PlantMachinery 2024-04-01 05531010 2024-04-01 05531010 core:PlantMachinery 2024-04-01 2025-03-31 05531010 core:LandBuildings 2024-03-31 05531010 core:PlantMachinery 2024-03-31 05531010 1 2024-04-01 2025-03-31 05531010 countries:EnglandWales 2024-04-01 2025-03-31 05531010 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 05531010 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05531010 bus:SmallEntities 2024-04-01 2025-03-31 05531010 bus:FullAccounts 2024-04-01 2025-03-31
Company registration number:
05531010
At The Bottom Of The Garden Limited
Unaudited Filleted Financial Statements for the year ended
31 March 2025
At The Bottom Of The Garden Limited
Statement of Financial Position
31 March 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 5 | 31,955 |  | 49,385 |
Tangible assets | 6 | 601,365 |  | 602,263 |
|  | 633,320 |  | 651,648 |
Current assets |  |  |  |  |
Stocks |  | 264,921 |  | 427,500 |
Debtors | 7 | 6,414 |  | 30,976 |
Cash at bank and in hand |  | 223 |  | 5,960 |
|  | 271,558 |  | 464,436 |
Creditors: amounts falling due within one year | 8 | (626,712 | ) | (671,987 | )
Net current liabilities |  | (355,154 | ) | (207,551 | )
Total assets less current liabilities |  | 278,166 |  | 444,097 |
Creditors: amounts falling due after more than one year | 9 | (108,702 | ) | (114,682 | )
Provisions for liabilities |  | (259 | ) | (66,930 | )
Net assets |  | 169,205 |  | 262,485 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 300 |  | 300 |
Revaluation reserve |  | 350,000 |  | 350,000 |
Profit and loss account |  | (181,095 | ) | (87,815 | )
Shareholders funds |  | 169,205 |  | 262,485 |

For the year ending
31 March 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
15 September 2025
, and are signed on behalf of the board by:

N Wilkinson
Director

Company registration number:
05531010
At The Bottom Of The Garden Limited
Notes to the Financial Statements
Year ended
31 March 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Suite 131
,
80 Churchill Square
,
West Malling
,
Kent
,
ME19 4YU
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Intangible assets

Intangible assets are initially measured at cost and are subsequently measured at cost less any accumulated amortisation and accumulated impairment losses or at a revalued amount. However, Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures and fittings | 25% reducing balanace
Motor vehicles | 25% reducing balanace
Office equipment | 33% straight line

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

## Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

## Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

## Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

## 4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2.00
).

## 5 Intangible assets

| Other intangible assets
--- | ---
| £
Cost |  |
At 1 April 2024 and 31 March 2025 | 174,300 |
Amortisation |  |
At 1 April 2024 | 124,915 |
Charge | 17,430 |
At 31 March 2025 | 142,345 |
Carrying amount |  |
At 31 March 2025 | 31,955 |
At 31 March 2024 | 49,385 |

## 6 Tangible assets

| Land and buildings | Plant and machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost |  |  |  |  |  |
At 1 April 2024 and 31 March 2025 | 600,000 |  | 19,553 |  | 619,553 |
Depreciation |  |  |  |  |  |
At 1 April 2024 | - |  | 17,290 |  | 17,290 |
Charge | - |  | 898 |  | 898 |
At 31 March 2025 | - |  | 18,188 |  | 18,188 |
Carrying amount |  |  |  |  |  |
At 31 March 2025 | 600,000 |  | 1,365 |  | 601,365 |
At 31 March 2024 | 600,000 |  | 2,263 |  | 602,263 |

## 7 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 6,414 |  | 30,976 |

## 8 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 32,352 |  | 73,209 |
Trade creditors | - |  | 1,598 |
Other creditors | 594,360 |  | 597,180 |
| 626,712 |  | 671,987 |

## 9 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | - |  | 11,712 |
Other creditors | 108,702 |  | 102,970 |
| 108,702 |  | 114,682 |

## 10 Share capital

During the period, the company had ordinary share capital (£1 per share) of £300 Allotted, called up and fully paid (2024: £300).