ACCOUNTS - Final Accounts preparation

Creditors: amounts falling due within one year

Registered number: 09379150

THE GARDENS SOLO LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 1 JULY 2025


THE GARDENS SOLO LIMITED REGISTERED NUMBER:09379150

BALANCE SHEET

AS AT 1 JULY 2025

	1 July	31 July
	2025	2024
Note	£	£

Fixed assets
Investments	4		100		100
			100		100
Current assets
Debtors: amounts falling due within one year	5	3,918		526,070
		3,918		526,070
Creditors: amounts falling due within one year	6	(3,728)		-
Net current assets			190		526,070

Net assets			290		526,170

Capital and reserves
Called up share capital	10	10
Profit and loss account	280	526,160
	290	526,170

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THE GARDENS SOLO LIMITED REGISTERED NUMBER:09379150

BALANCE SHEET (CONTINUED)

AS AT 1 JULY 2025

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 period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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 comprehensive income 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 by:

S H M Bokaie

Director

Date: 12 December 2025

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THE GARDENS SOLO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 1 JULY 2025

1.	General information

The Garden Solo Limited is a limited liability company incorporated and domiciled in England and Wales. The address of its registered office is 18-22 Lloyd Street, Manchester, M2 5WA.
The company ceased trading on 1 July 2025. These financial statements have therefore been prepared on a break up basis, with all foreseeable liabilities being provided for.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

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.

2.5

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

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THE GARDENS SOLO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 1 JULY 2025

2.Accounting policies (continued)

2.7

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.

2.8

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.

2.9

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.

Employees

The average monthly number of employees, including directors, during the period was 1 (2024 - 1).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 1 August 2024	100
	At 1 July 2025	100

Debtors

					1 July	31 July
					2025	2024
					£	£


Amounts owed by group undertakings	3,918	-
Other debtors	-	526,070
	3,918	526,070

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THE GARDENS SOLO LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 1 JULY 2025

5.Debtors (continued)

Corporation tax	1,928	-
Accruals and deferred income	1,800	-
	3,728	-

7.	Related party transactions
	The company is owed £nil (2024: £526,070) from S H Bokaie. Interest was charged on the loan at the official rate of interest. The loan was repaid in full on 30 April 2025.

8.	Controlling party

The controlling party is S H M Bokaie.

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