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Company Registration No. 02594716 (England and Wales)
Garside Development Co. Limited Unaudited accounts for the year ended 31 March 2025
Garside Development Co. Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Garside Development Co. Limited Company Information for the year ended 31 March 2025
Directors
JAMES RICHARD GARSIDE JOHN TIMOTHY GARSIDE
Company Number
02594716 (England and Wales)
Registered Office
HIGHFIELD FARM SLAITHWAITE HUDDERSFIELD WEST YORKSHIRE HD7 5UT
Accountants
Sara Armitage Greystones Pike Law Road Golcar Huddersfield HD7 4NL
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Garside Development Co. Limited Accountants' report
Accountants' report to the board of directors of Garside Development Co. Limited on the preparation of the unaudited statutory accounts for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Garside Development Co. Limited for the year ended 31 March 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Garside Development Co. Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Garside Development Co. Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Garside Development Co. Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Garside Development Co. Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Garside Development Co. Limited. You consider that Garside Development Co. Limited 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 Garside Development Co. Limited. 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.
Sara Armitage Greystones Pike Law Road Golcar Huddersfield HD7 4NL 29 December 2025
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Garside Development Co. Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
1 
1 
Tangible assets
5
391,479 
537,112 
391,480 
537,113 
Current assets
Inventories
282,585 
640,327 
Debtors
6
178,251 
115,324 
Cash at bank and in hand
116,984 
62,091 
577,820 
817,742 
Creditors: amounts falling due within one year
7
(458,641)
(705,976)
Net current assets
119,179 
111,766 
Total assets less current liabilities
510,659 
648,879 
Creditors: amounts falling due after more than one year
8
(20,572)
- 
Net assets
490,087 
648,879 
Capital and reserves
Called up share capital
107 
107 
Profit and loss account
489,980 
648,772 
Shareholders' funds
490,087 
648,879 
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. 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by
JAMES RICHARD GARSIDE Director Company Registration No. 02594716
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Garside Development Co. Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Garside Development Co. Limited is a private company, limited by shares, registered in England and Wales, registration number 02594716. The registered office is HIGHFIELD FARM, SLAITHWAITE, HUDDERSFIELD, WEST YORKSHIRE, HD7 5UT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line
Plant & machinery
25%
Motor vehicles
25%
Fixtures & fittings
25%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
1 
At 31 March 2025
1 
Amortisation
At 1 April 2024
- 
At 31 March 2025
- 
Net book value
At 31 March 2025
1 
At 31 March 2024
1 
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Garside Development Co. Limited Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
457,049 
197,598 
75,374 
17,763 
747,784 
Disposals
(110,000)
- 
- 
- 
(110,000)
At 31 March 2025
347,049 
197,598 
75,374 
17,763 
637,784 
Depreciation
At 1 April 2024
34,705 
143,358 
18,843 
13,766 
210,672 
Charge for the year
6,941 
13,560 
14,133 
999 
35,633 
At 31 March 2025
41,646 
156,918 
32,976 
14,765 
246,305 
Net book value
At 31 March 2025
305,403 
40,680 
42,398 
2,998 
391,479 
At 31 March 2024
422,344 
54,240 
56,531 
3,997 
537,112 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,852 
10,731 
Trade debtors
864 
26,226 
Amounts due from group undertakings etc.
173,035 
75,867 
Other debtors
2,500 
2,500 
178,251 
115,324 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
11,667 
171,667 
Obligations under finance leases and hire purchase contracts
26,104 
72,976 
Trade creditors
(1,147)
19,306 
Amounts owed to group undertakings and other participating interests
417,870 
403,679 
Taxes and social security
1,847 
9,817 
Loans from directors
- 
26,231 
Accruals
2,300 
2,300 
458,641 
705,976 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
20,572 
- 
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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