REGISTERED NUMBER: 05531010 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2014

FOR

AT THE BOTTOM OF THE GARDEN LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTOR:

Mr N C Wilkinson

SECRETARY:

Miss D M White

REGISTERED OFFICE:

100 The Brook

Chatham

Kent

ME4 4LB

REGISTERED NUMBER:

05531010 (England and Wales)

ACCOUNTANTS:

Stephen Hill Partnership Limited

139-141 Watling Street

Gillingham

Kent

ME7 2YY

FIXED ASSETS

Tangible assets

2

8,139

2,124

CURRENT ASSETS

Stocks

204,000

203,500

Debtors

24,574

7,769

Cash at bank and in hand

9,116

8,101

237,690

219,370

CREDITORS

Amounts falling due within one year

247,334

209,547

NET CURRENT (LIABILITIES)/ASSETS

(9,644

)

9,823

TOTAL ASSETS LESS CURRENT LIABILITIES

(1,505

)

11,947

CREDITORS

Amounts falling due after more than one year

17,425

-

NET (LIABILITIES)/ASSETS

(18,930

)

11,947

CAPITAL AND RESERVES

Called up share capital

3

300

300

Profit and loss account

(19,230

)

11,647

SHAREHOLDERS' FUNDS

(18,930

)

11,947

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2014.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2014 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 18 December 2014 and were signed by:

Mr N C Wilkinson - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on a going concern basis despite having net liabilities of £18,930.

The company is dependent upon the continued financial support of the director.

Accounting convention

The financial statements have been prepared under the historical cost convention and are in accordance with

applicable accounting standards.

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

moving items.

Deferred tax

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

sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the

period of the lease.

2.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 April 2013

4,845

Additions

11,975

Disposals

(4,800

)

At 31 March 2014

12,020

DEPRECIATION

At 1 April 2013

2,721

Charge for year

3,077

Eliminated on disposal

(1,917

)

At 31 March 2014

3,881

NET BOOK VALUE

At 31 March 2014

8,139

At 31 March 2013

2,124

3.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2014

2013

value:

£

£

300

Ordinary

£1

300

300