IRIS Accounts Production v25.2.0.378 09669988 director 1.1.24 31.12.24 31.12.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh096699882023-12-31096699882024-12-31096699882024-01-012024-12-31096699882022-12-31096699882023-01-012023-12-31096699882023-12-3109669988ns14:PoundSterling2024-01-012024-12-3109669988ns10:Director12024-01-012024-12-3109669988ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3109669988ns10:SmallEntities2024-01-012024-12-3109669988ns10:AuditExemptWithAccountantsReport2024-01-012024-12-3109669988ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3109669988ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3109669988ns10:FullAccounts2024-01-012024-12-3109669988ns10:CompanySecretary12024-01-012024-12-3109669988ns10:RegisteredOffice2024-01-012024-12-3109669988ns5:CurrentFinancialInstruments2024-12-3109669988ns5:CurrentFinancialInstruments2023-12-3109669988ns5:Non-currentFinancialInstruments2024-12-3109669988ns5:Non-currentFinancialInstruments2023-12-3109669988ns5:ShareCapital2024-12-3109669988ns5:ShareCapital2023-12-3109669988ns5:RetainedEarningsAccumulatedLosses2024-12-3109669988ns5:RetainedEarningsAccumulatedLosses2023-12-3109669988ns5:PlantMachinery2024-01-012024-12-3109669988ns5:FurnitureFittings2024-01-012024-12-3109669988ns5:MotorVehicles2024-01-012024-12-3109669988ns5:ComputerEquipment2024-01-012024-12-3109669988ns5:PlantMachinery2023-12-3109669988ns5:FurnitureFittings2023-12-3109669988ns5:MotorVehicles2023-12-3109669988ns5:ComputerEquipment2023-12-3109669988ns5:PlantMachinery2024-12-3109669988ns5:FurnitureFittings2024-12-3109669988ns5:MotorVehicles2024-12-3109669988ns5:ComputerEquipment2024-12-3109669988ns5:PlantMachinery2023-12-3109669988ns5:FurnitureFittings2023-12-3109669988ns5:MotorVehicles2023-12-3109669988ns5:ComputerEquipment2023-12-3109669988ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3109669988ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-3109669988ns5:CurrentFinancialInstruments2024-01-012024-12-3109669988ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2024-12-3109669988ns5:Non-currentFinancialInstrumentsns5:BetweenOneTwoYears2023-12-3109669988ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-12-3109669988ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-12-3109669988ns5:DeferredTaxation2023-12-3109669988ns5:DeferredTaxation2024-01-012024-12-3109669988ns5:DeferredTaxation2024-12-31
REGISTERED NUMBER: 09669988















GARDENER LEISURE LIMITED

Unaudited Financial Statements For The Year Ended 31 December 2024






GARDENER LEISURE LIMITED (REGISTERED NUMBER: 09669988)






Contents of the Financial Statements
For The Year Ended 31 December 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

GARDENER LEISURE LIMITED

Company Information
For The Year Ended 31 December 2024







DIRECTOR: James Gardener





SECRETARY:





REGISTERED OFFICE: New Adventure Land
(Rear of) 24 Benton Road
Newcastle upon Tyne
NE7 7DT





REGISTERED NUMBER: 09669988





ACCOUNTANTS: Sadler Joyce Ltd
Chartered Certified Accountant
18 Norham Road
Whitley Bay
Tyne and Wear
NE26 2SD

GARDENER LEISURE LIMITED (REGISTERED NUMBER: 09669988)

Balance Sheet
31 December 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 128,615 112,201

CURRENT ASSETS
Stocks 17,500 17,420
Debtors 5 91,505 62,735
Cash at bank and in hand 33,113 112,248
142,118 192,403
CREDITORS
Amounts falling due within one year 6 67,499 74,468
NET CURRENT ASSETS 74,619 117,935
TOTAL ASSETS LESS CURRENT
LIABILITIES

203,234

230,136

CREDITORS
Amounts falling due after more than one year 7 (20,145 ) (20,145 )

PROVISIONS FOR LIABILITIES 9 (22,633 ) (19,119 )
NET ASSETS 160,456 190,872

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 160,356 190,772
SHAREHOLDERS' FUNDS 160,456 190,872

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

GARDENER LEISURE LIMITED (REGISTERED NUMBER: 09669988)

Balance Sheet - continued
31 December 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 director and authorised for issue on 29 September 2025 and were signed by:





James Gardener - Director


GARDENER LEISURE LIMITED (REGISTERED NUMBER: 09669988)

Notes to the Financial Statements
For The Year Ended 31 December 2024

1. STATUTORY INFORMATION

Gardener Leisure Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Significant judgements
There were no judgements made that were significant enough to warrant disclosure.

Turnover
Turnover is stated net of value added tax and represents the total receivable by the company. The revenue is recognised on receipt of payment.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Significant estimates
There were no estimates made that were significant enough to warrant disclosure.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 84 (2023 - 77 ) .

GARDENER LEISURE LIMITED (REGISTERED NUMBER: 09669988)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 January 2024 157,253 14,116 6,298 4,629 182,296
Additions 34,552 2,366 - 146 37,064
Disposals (1,532 ) - (6,298 ) - (7,830 )
At 31 December 2024 190,273 16,482 - 4,775 211,530
DEPRECIATION
At 1 January 2024 59,753 2,698 4,235 3,409 70,095
Charge for year 15,854 1,259 - 318 17,431
Eliminated on disposal (376 ) - (4,235 ) - (4,611 )
At 31 December 2024 75,231 3,957 - 3,727 82,915
NET BOOK VALUE
At 31 December 2024 115,042 12,525 - 1,048 128,615
At 31 December 2023 97,500 11,418 2,063 1,220 112,201

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 91,505 62,735

Other debtors include prepayments which were £91,505 this year (£62,735 - 2023).

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 8) - 10,123
Trade creditors - 3,135
Taxation and social security (6,004 ) 17,010
Other creditors 73,503 44,200
67,499 74,468

Included in other creditors are amounts owed to the Director, this year he was owed £3,875 (£1,537 - 2023).

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans (see note 8) 20,145 20,145

GARDENER LEISURE LIMITED (REGISTERED NUMBER: 09669988)

Notes to the Financial Statements - continued
For The Year Ended 31 December 2024

8. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year or on demand:
Bank loans - 10,123
Other loans 20,000 -
20,000 10,123

Amounts falling due between one and two years:
Bank loans - 1-2 years 9,511 9,511

Amounts falling due between two and five years:
Bank loans - 2-5 years 10,634 10,634

9. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 22,633 19,119

Deferred
tax
£   
Balance at 1 January 2024 19,119
Provided during year 3,514
Balance at 31 December 2024 22,633

10. RELATED PARTY DISCLOSURES

No transactions with related parties were undertaken that required disclosure under FRS 102 section 1A small entities.

GARDENER LEISURE LIMITED

Report of the Accountants to the Director of
Gardener Leisure Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2024 set out on pages three to ten and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Sadler Joyce Ltd
Chartered Certified Accountant
18 Norham Road
Whitley Bay
Tyne and Wear
NE26 2SD


30 September 2025