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Company No: 15898253 (England and Wales)

# ST JUST DIY AND GARDENING LTD

### Unaudited Financial Statements
For the financial period from 15 August 2024 to 31 March 2025
Pages for filing with the registrar

ST JUST DIY AND GARDENING LTD

## Unaudited Financial Statements

For the financial period from 15 August 2024 to 31 March 2025

Contents

ST JUST DIY AND GARDENING LTD

## BALANCE SHEET

As at 31 March 2025
ST JUST DIY AND GARDENING LTD

## BALANCE SHEET (continued)

As at 31 March 2025

| Note | 31.03.2025
|  | £
Fixed assets |  |
Tangible assets | 3 | 10,691
|  | 10,691
Current assets |  |
Stocks |  | 23,251
Debtors | 4 | 2,317
Cash at bank and in hand | 5 | 10,408
|  | 35,976
Creditors: amounts falling due within one year | 6 | ( 51,941)
Net current liabilities |  | (15,965)
Total assets less current liabilities |  | (5,274)
Net liabilities |  | ( 5,274)
Capital and reserves |  |
Called-up share capital | 7 | 1
Profit and loss account |  | ( 5,275 )
Total shareholder's deficit |  | ( 5,274)

For the financial period ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of St Just DIY and Gardening Ltd (registered number: 15898253) were approved and authorised for issue by the Director on 01 May 2026. They were signed on its behalf by:

Mr J Nankervis Director |

ST JUST DIY AND GARDENING LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 15 August 2024 to 31 March 2025
ST JUST DIY AND GARDENING LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 15 August 2024 to 31 March 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

##### General information and basis of accounting

St Just DIY and Gardening Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 6 Trevow Way, St. Buryan, Penzance, TR19 6FD, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Plant and machinery | 20 % reducing balance
Office equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

#### 2. Employees

| Period from 15.08.2024 to 31.03.2025
| Number
Monthly average number of persons employed by the Company during the period, including the director | 2

#### 3. Tangible assets

| Plant and machinery |  | Office equipment |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 15 August 2024 | 0 |  | 0 |  | 0
Additions | 7,850 |  | 3,320 |  | 11,170
At 31 March 2025 | 7,850 |  | 3,320 |  | 11,170
Accumulated depreciation |  |  |  |  |
At 15 August 2024 | 0 |  | 0 |  | 0
Charge for the financial period | 368 |  | 111 |  | 479
At 31 March 2025 | 368 |  | 111 |  | 479
Net book value |  |  |  |  |
At 31 March 2025 | 7,482 |  | 3,209 |  | 10,691

#### 4. Debtors

| 31.03.2025
| £
Trade debtors | 483
Other debtors | 1,834
| 2,317

#### 5. Cash and cash equivalents

| 31.03.2025
| £
Cash at bank and in hand | 10,408

#### 6. Creditors: amounts falling due within one year

| 31.03.2025
| £
Trade creditors | 5,396
Other creditors | 46,545
| 51,941

#### 7. Called-up share capital

| 31.03.2025
| £
Allotted, called-up and fully-paid |
1 Ordinary share of £ 1.00 | 1

Upon incorporation 1 £1 ordinary share was issued.

#### 8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

| 31.03.2025
| £
within one year | 5,160
between one and five years | 4,730
Total future minimum lease payments under non-cancellable operating leases | 9,890