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REGISTERED NUMBER: 05200788 (England and Wales)



































Unaudited Financial Statements

for the Period

1 February 2017 to 31 March 2018

for

Active Garden Limited

Active Garden Limited (Registered number: 05200788)






Contents of the Financial Statements
for the Period 1 February 2017 to 31 March 2018




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Active Garden Limited

Company Information
for the Period 1 February 2017 to 31 March 2018







DIRECTORS: Mrs M Smith
A J Smith





SECRETARY: Mrs M Smith





REGISTERED OFFICE: Brookhouse Farm
Leys Lane
Bircher
Leominster
Herefordshire
HR6 0AY





REGISTERED NUMBER: 05200788 (England and Wales)





ACCOUNTANTS: Thorne Widgery Accountancy Ltd
Chartered Accountants
2 Wyevale Business Park
Kings Acre
Hereford
Herefordshire
HR4 7BS

Active Garden Limited (Registered number: 05200788)

Abridged Balance Sheet
31 March 2018

31.3.18 31.1.17
Notes £    £   
FIXED ASSETS
Intangible assets 4 940 3,898
Tangible assets 5 25,308 16,795
26,248 20,693

CURRENT ASSETS
Stocks 27,532 19,079
Debtors 49,794 35,428
Cash at bank 132,900 7,943
210,226 62,450
CREDITORS
Amounts falling due within one year (120,224 ) (25,864 )
NET CURRENT ASSETS 90,002 36,586
TOTAL ASSETS LESS CURRENT LIABILITIES 116,250 57,279

CREDITORS
Amounts falling due after more than one
year

(4,237

)

-
NET ASSETS 112,013 57,279

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 111,013 56,279
SHAREHOLDERS' FUNDS 112,013 57,279

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2018.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2018 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Active Garden Limited (Registered number: 05200788)

Abridged Balance Sheet - continued
31 March 2018


The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 March 2018 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors on 28 November 2018 and were signed on its behalf
by:





Mrs M Smith - Director


Active Garden Limited (Registered number: 05200788)

Notes to the Financial Statements
for the Period 1 February 2017 to 31 March 2018

1. STATUTORY INFORMATION

Active Garden 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.

2. ACCOUNTING POLICIES

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

The transition to FRS 102 Section 1A small entities has resulted in a small number of changes in accounting
policies to those used previously. The nature of these changes has had no impact on the figures for the
comparative period.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost
less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on cost
Computer equipment - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and
slow moving items.

Taxation
Taxation for the period 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 period 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.

Active Garden Limited (Registered number: 05200788)

Notes to the Financial Statements - continued
for the Period 1 February 2017 to 31 March 2018

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2017 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 February 2017
and 31 March 2018 7,719
AMORTISATION
At 1 February 2017 3,821
Amortisation for period 2,958
At 31 March 2018 6,779
NET BOOK VALUE

At 31 March 2018 940
At 31 January 2017 3,898

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 February 2017 30,951
Additions 17,724
Disposals (1,181 )
At 31 March 2018 47,494
DEPRECIATION
At 1 February 2017 14,156
Charge for period 8,325
Eliminated on disposal (295 )
At 31 March 2018 22,186
NET BOOK VALUE
At 31 March 2018 25,308
At 31 January 2017 16,795