Company Accounts and Tax Online 07900819 Board of Directors 1.2.24 31.1.25 31.1.25 false iso4217:GBP xbrli:pure 07900819 2023-02-01 2024-01-31 07900819 2025-01-31 07900819 2024-02-01 2025-01-31 07900819 2024-01-31 07900819 countries:EnglandWales 2024-02-01 2025-01-31 07900819 curr:PoundSterling 2024-02-01 2025-01-31 07900819 uk-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 07900819 uk-bus:FRS102 2024-02-01 2025-01-31 07900819 uk-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 07900819 uk-bus:FullAccounts 2024-02-01 2025-01-31 07900819 uk-bus:RegisteredOffice 2024-02-01 2025-01-31 07900819 uk-bus:Director1 2024-02-01 2025-01-31 07900819 uk-bus:Director1 2024-02-01 07900819 uk-bus:Director1 2025-01-31 07900819 uk-bus:Director2 2024-02-01 2025-01-31 07900819 uk-bus:Director2 2024-02-01 07900819 uk-bus:Director2 2025-01-31 07900819 core:AfterOneYear 2025-01-31 07900819 core:AfterOneYear 2024-01-31 07900819 core:WithinOneYear 2025-01-31 07900819 core:WithinOneYear 2024-01-31 07900819 core:WithinOneYear 2024-02-01 2025-01-31 07900819 core:AfterOneYear 2025-01-31 07900819 core:AfterOneYear 2024-01-31 07900819 core:AfterOneYear 2024-02-01 2025-01-31 07900819 core:ShareCapital 2025-01-31 07900819 core:ShareCapital 2024-01-31 07900819 core:RevaluationReserve 2025-01-31 07900819 core:RevaluationReserve 2024-01-31 07900819 core:RetainedEarningsAccumulatedLosses 2025-01-31 07900819 core:RetainedEarningsAccumulatedLosses 2024-01-31 07900819 1 2024-02-01 2025-01-31 07900819 core:LandBuildings 2024-02-01 2025-01-31 07900819 core:LandBuildings 2025-01-31 07900819 core:LandBuildings 2023-02-01 2024-01-31 07900819 core:LandBuildings 2024-01-31 07900819 core:PlantMachinery 2024-02-01 2025-01-31 07900819 core:PlantMachinery 2025-01-31 07900819 core:PlantMachinery 2023-02-01 2024-01-31 07900819 core:PlantMachinery 2024-01-31 07900819 core:FurnitureFittingsToolsEquipment 2024-02-01 2025-01-31 07900819 core:FurnitureFittingsToolsEquipment 2025-01-31 07900819 core:FurnitureFittingsToolsEquipment 2023-02-01 2024-01-31 07900819 core:FurnitureFittingsToolsEquipment 2024-01-31 07900819 core:OfficeEquipment 2024-02-01 2025-01-31 07900819 core:OfficeEquipment 2025-01-31 07900819 core:OfficeEquipment 2023-02-01 2024-01-31 07900819 core:OfficeEquipment 2024-01-31 07900819 core:Vehicles 2024-02-01 2025-01-31 07900819 core:Vehicles 2025-01-31 07900819 core:Vehicles 2023-02-01 2024-01-31 07900819 core:Vehicles 2024-01-31 07900819 core:NetGoodwill 2024-02-01 2025-01-31 07900819 core:NetGoodwill 2025-01-31 07900819 core:NetGoodwill 2023-02-01 2024-01-31 07900819 core:NetGoodwill 2024-01-31 07900819 core:IntangibleAssetsOtherThanGoodwill 2024-02-01 2025-01-31 07900819 core:IntangibleAssetsOtherThanGoodwill 2025-01-31 07900819 core:IntangibleAssetsOtherThanGoodwill 2023-02-01 2024-01-31 07900819 core:IntangibleAssetsOtherThanGoodwill 2024-01-31

# GARLAND ASSOCIATES LIMITED

## Company Registration Number:
07900819 (England and Wales)

## Unaudited statutory accounts for the year ended 31 January 2025

## Period of accounts

## Start date: 01 February 2024

## End date: 31 January 2025

# GARLAND ASSOCIATES LIMITED

## Contents of the Financial Statements

for the Period Ended 31 January 2025

Company Information - 3 |
Report of the Directors - 4 |
Profit and Loss Account - 5 |
Balance sheet - 6 |
Additional notes - 8 |
Balance sheet notes - 11 |

# GARLAND ASSOCIATES LIMITED

## Company Information

for the Period Ended 31 January 2025

Director: |  | NWAOKOLO VALENTINE AZUKA
|  | NWAOKOLO ATINUKE FATIMAH
Registered office: |  | 85 Great Portland Street First Floor London W1W 7LT
Company Registration Number: |  | 07900819 (England and Wales)

# GARLAND ASSOCIATES LIMITED

## Directors' Report Period Ended 31 January 2025

The directors present their report with the financial statements of the company for the period ended 31 January 2025

Principal Activities

Buying and selling of own real estate Other letting and operating of own or leased real estate

Additional information

Their are qualifying third parties indemnity provisions, they are: Professional liability indemnity Public liability indemnity

Directors

The directors shown below have held office during the whole of the period from 01 February 2024 to 31 January 2025
NWAOKOLO VALENTINE AZUKA
NWAOKOLO ATINUKE FATIMAH

This report was approved by the board of directors on 24 October 2025
And Signed On Behalf Of The Board By:

Name: NWAOKOLO ATINUKE FATIMAH
Status: Director

# GARLAND ASSOCIATES LIMITED

## Profit and Loss Account

for the Period Ended 31 January 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Turnover |  | 226,693 | 276,232
Cost of sales |  | ( 27,708 ) | ( 19,578 )
Gross Profit or (Loss) |  | 198,985 | 256,654
Distribution Costs |  | ( 173,959 ) | ( 211,343 )
Administrative Expenses |  | ( 57,158 ) | ( 44,951 )
Operating Profit or (Loss) |  | ( 32,132 ) | 360
Profit or (Loss) Before Tax |  | ( 32,132 ) | 360
Tax on Profit |  | - | ( 72 )
Profit or (Loss) for Period |  | ( 32,132 ) | 288

The notes form part of these financial statements

# GARLAND ASSOCIATES LIMITED

## Balance sheet

As at 31 January 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets
Tangible assets: | 4 | 10,477 | 7,050
Total fixed assets: |  | 10,477 | 7,050
Current assets
Stocks: |  | 5,808 | 3,364
Cash at bank and in hand: |  | 989 | 26,697
Total current assets: |  | 6,797 | 30,061
Creditors: amounts falling due within one year: | 5 | ( 2,004 ) | ( 1,904 )
Net current assets (liabilities): |  | 4,793 | 28,157
Total assets less current liabilities: |  | 15,270 | 35,207
Creditors: amounts falling due after more than one year: | 6 | ( 37,084 ) | ( 43,383 )
Total net assets (liabilities): |  | ( 21,814 ) | ( 8,176 )

The notes form part of these financial statements

# GARLAND ASSOCIATES LIMITED

## Balance sheet continued

As at 31 January 2025

| Notes | 2025 £ | 2024 £
--- | --- | --- | ---
Capital and reserves
Called up share capital: |  | 100 | 100
Revaluation reserve: | 7 | 47,508 | 8,800
Profit and loss account: |  | ( 69,422 ) | ( 17,076 )
Shareholders funds: |  | ( 21,814 ) | ( 8,176 )

For the year ending 31 January 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act 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.

This report was approved by the board of directors on 24 October 2025
And Signed On Behalf Of The Board By:

Name: NWAOKOLO ATINUKE FATIMAH
Status: Director

The notes form part of these financial statements

# GARLAND ASSOCIATES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents the value, net value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers and other consultancy activities

  Tangible fixed assets depreciation policy

  Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
  "Office Equipment - 20% straight line
  Furniture and Fittings - 20% straight line
  Motor Vehicle - 25% straight line"

  Valuation information and policy

  Stock is valued at the lower of cost and net realised value.

  Other accounting policies

  Their are qualifying third parties indemnity provisions, they are: Professional liability indemnity Public liability indemnity

# GARLAND ASSOCIATES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 3 | 2

# GARLAND ASSOCIATES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

- ## 3. Off balance sheet disclosure

  No

# GARLAND ASSOCIATES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 4. Tangible assets

| Fixtures & fittings | Office equipment | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 01 February 2024 | 7,050 | - | 7,050
Additions | 2,955 | - | 2,955
Disposals | - | - | -
Revaluations | - | - | -
Transfers | - | - | -
At 31 January 2025 | 10,005 | - | 10,005
Depreciation |  |  |
At 01 February 2024 | - | - | -
Charge for year | - | - | -
On disposals | - | - | -
Other adjustments | ( 472 ) | - | ( 472 )
At 31 January 2025 | ( 472 ) | - | ( 472 )
Net book value |  |  |
At 31 January 2025 | 10,477 | - | 10,477
At 31 January 2024 | 7,050 | - | 7,050

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
"Office Equipment - 20% straight line
Furniture and Fittings - 20% straight line
Motor Vehicle - 25% straight line"

# GARLAND ASSOCIATES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 5.Creditors: amounts falling due within one year note

| 2025 £ | 2024 £
--- | --- | ---
Trade creditors | 2,004 | 1,904
Total | 2,004 | 1,904

Professional fees
Corporation Tax

# GARLAND ASSOCIATES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 6.Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
--- | --- | ---
Bank loans and overdrafts | 37,084 | 43,383
Total | 37,084 | 43,383

Barclays loan
Bounce bank loan
ROI

# GARLAND ASSOCIATES LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 7. Revaluation reserve

| 2025 £
--- | ---
Balance at 01 February 2024 | 8,800
Surplus or deficit after revaluation | 38,708
Balance at 31 January 2025 | 47,508