1 September 2024 false No description of principal activity Taxfiler 2024.6 04522226 business:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 04522226 2024-08-31 04522226 2024-09-01 2025-08-31 04522226 business:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 04522226 business:FilletedAccounts 2024-09-01 2025-08-31 04522226 2025-08-31 04522226 business:Director1 2024-09-01 2025-08-31 04522226 business:RegisteredOffice 2024-09-01 2025-08-31 04522226 2024-08-31 04522226 core:WithinOneYear 2025-08-31 04522226 core:WithinOneYear 2024-08-31 04522226 core:AfterOneYear 2025-08-31 04522226 core:AfterOneYear 2024-08-31 04522226 core:ShareCapital core:PreviouslyStatedAmount 2025-08-31 04522226 core:ShareCapital core:PreviouslyStatedAmount 2024-08-31 04522226 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-08-31 04522226 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-08-31 04522226 core:PreviouslyStatedAmount 2025-08-31 04522226 core:PreviouslyStatedAmount 2024-08-31 04522226 business:SmallEntities 2024-09-01 2025-08-31 04522226 countries:EnglandWales 2024-09-01 2025-08-31 04522226 core:MotorVehicles 2024-09-01 2025-08-31 04522226 core:ComputerEquipment 2024-09-01 2025-08-31 04522226 core:MotorVehicles 2024-08-31 04522226 core:ComputerEquipment 2024-08-31 04522226 core:MotorVehicles 2025-08-31 04522226 core:ComputerEquipment 2025-08-31 04522226 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure
Company Registration No. 04522226 (England and Wales)
Louisa Gardens Limited Unaudited accounts for the year ended 31 August 2025
Louisa Gardens Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Louisa Gardens Limited Company Information for the year ended 31 August 2025
Director
P Walsh
Company Number
04522226 (England and Wales)
Registered Office
1 Park Grove Bounds Green London N11 2QD
Accountants
Tuite Tang Wong Chartered Certified Accountants 15 The Broadway Woodford Green Essex IG8 0HL
- 3 -
Louisa Gardens Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
4,413
5,304
Current assets
Inventories
1,446
1,115
Debtors
5
120,209
167,611
Cash at bank and in hand
81,985
40,156
203,640
208,882
Creditors: amounts falling due within one year
6
(40,357)
(53,000)
Net current assets
163,283
155,882
Total assets less current liabilities
167,696
161,186
Creditors: amounts falling due after more than one year
7
(320)
(5,479)
Net assets
167,376
155,707
Capital and reserves
Called up share capital
100
100
Profit and loss account
167,276
155,607
Shareholders' funds
167,376
155,707
For the year ending 31 August 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 director acknowledges his 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 and authorised for issue on 15 April 2026 and were signed on its behalf by
P Walsh Director Company Registration No. 04522226
- 4 -
Louisa Gardens Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Louisa Gardens Limited is a private company, limited by shares, registered in England and Wales, registration number 04522226. The registered office is 1 Park Grove, Bounds Green, London, N11 2QD.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
Louisa Gardens Limited Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Motor vehicles
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 September 2024
21,150
3,020
24,170
Additions
-
579
579
At 31 August 2025
21,150
3,599
24,749
Depreciation
At 1 September 2024
16,444
2,422
18,866
Charge for the year
1,176
294
1,470
At 31 August 2025
17,620
2,716
20,336
Net book value
At 31 August 2025
3,530
883
4,413
At 31 August 2024
4,706
598
5,304
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
13,016
48,881
Other debtors
107,193
118,730
120,209
167,611
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,679
8,519
Taxes and social security
32,595
42,365
Other creditors
391
391
Accruals
1,692
1,725
40,357
53,000
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
320
5,479
8
Transactions with related parties
At the year end, the outstanding amount due from the director of the company was £77,233 (2024: £88,770).
9
Average number of employees
During the year the average number of employees was 6 (2024: 6).
- 6 -