Company registration number:		06862401
GARDEN GATE LANDSCAPES LTD
REPORT OF THE DIRECTOR'S AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 March 2023

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GARDEN GATE LANDSCAPES LTD
BALANCE SHEET
AS AT 31 March 2023
					2023				2022
				Notes	£		£		£		£
CURRENT ASSETS
Debtors					0				387
Cash at bank and in hand					2,973				3,319
					2,973				3,706
CREDITORS
Amounts falling due within one year					((3,651))				((4,269))
NET CURRENT ASSETS							6,624				7,975
TOTAL ASSETS LESS
CURRENT LIABILITIES							6,624				7,975
Creditors falling due after one year							(5,987)				(7,980)
NET ASSETS							637				(5)
CAPITAL AND RESERVES
Called-up equity share capital							10				10
Profit and loss account							627				(15)
SHAREHOLDERS FUNDS							637				(5)
For the year ending 31 March 2023 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of the accounts.
All the members have consented to the preparation of abridged financial statements for the year ended 31 March 2023 in accordance with Section 444(2A) of the Companies Act 2006.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 30 November 2023 and signed on its behalf.
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D Coletta
30 November 2023
The annexed notes form part of these financial statements.

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GARDEN GATE LANDSCAPES LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1.

Accounting policies

Basis of preparing the financial statements

The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (Effective January 2007).

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Fixed Assets

Tangible fixed assets are stated at cost less depreciation Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and Machinery - 15% per annum of reducing balance

Motor Vehicles - 15% per annum of reducing balance

Stocks and Work In Progress

Stocks are stated at the lower of cost incurred in bringing each product to its present location and condition, and net realisable value as follows: Work in progress and finished goods - cost of direct materials and labour plus attributable overheads based o a normal level of activity.

Debtors

The Director has decided that no provision is required for bad or doubtful debts.

2.

Employees

The average number of persons employed by the company (including directors) during the year was 2.