Cotswold Gardenologist Limited - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 08114769 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2023

for

Cotswold Gardenologist Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R G Drake

REGISTERED OFFICE:

Pond View

Duttons Farm Barns

Lew Road

Curbridge

Oxfordshire

OX29 7PD

REGISTERED NUMBER:

08114769 (England and Wales)

ACCOUNTANTS:

Aspen Waite South Ltd

Boston House

Grove Business Park

Wantage

Oxfordshire

OX12 9FF

FIXED ASSETS

Tangible assets

4

895

2,364

CURRENT ASSETS

Debtors

5

2,627

2,014

Cash at bank

3,481

3,846

6,108

5,860

CREDITORS

Amounts falling due within one year

6

27,861

30,647

NET CURRENT LIABILITIES

(21,753

)

(24,787

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(20,858

)

(22,423

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(20,958

)

(22,523

)

SHAREHOLDERS' FUNDS

(20,858

)

(22,423

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 January 2024 and were signed by:

R G Drake - Director

1.	STATUTORY INFORMATION

Cotswold Gardenologist Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2022

6,481

Disposals

(958

)

At 30 April 2023

5,523

DEPRECIATION

At 1 May 2022

4,117

Charge for year

1,428

Eliminated on disposal

(917

)

At 30 April 2023

4,628

NET BOOK VALUE

At 30 April 2023

895

At 30 April 2022

2,364

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.23

30.4.22

£

£

Trade debtors

2,627

2,014

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.23

30.4.22

£

£

Trade creditors

-

422

Other creditors

27,861

30,225

27,861

30,647

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.23

30.4.22

value:

£

£

100

Ordinary

£1

100

100