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REGISTERED NUMBER: 05531010 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2017

FOR

AT THE BOTTOM OF THE GARDEN LIMITED

AT THE BOTTOM OF THE GARDEN LIMITED (REGISTERED NUMBER: 05531010)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2017




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


AT THE BOTTOM OF THE GARDEN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2017







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

AT THE BOTTOM OF THE GARDEN LIMITED (REGISTERED NUMBER: 05531010)

BALANCE SHEET
31 MARCH 2017

2017 2016
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,857 8,359

CURRENT ASSETS
Stocks 276,000 260,000
Debtors 5 32,850 30,881
Cash at bank and in hand 1,189 10,159
310,039 301,040
CREDITORS
Amounts falling due within one year 6 352,127 360,760
NET CURRENT LIABILITIES (42,088 ) (59,720 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(36,231

)

(51,361

)

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings (36,531 ) (51,661 )
SHAREHOLDERS' FUNDS (36,231 ) (51,361 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2017 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 of Part 15 of the Companies Act 2006 relating to small companies.

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 on 21 December 2017 and were signed by:





Mr N C Wilkinson - Director


AT THE BOTTOM OF THE GARDEN LIMITED (REGISTERED NUMBER: 05531010)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2017

1. STATUTORY INFORMATION

At The Bottom Of The 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 financial statements have been prepared on a going concern basis despite having net liabilities, as at 31st
March 2017 of £36,231 (2016 £51,361). The company is dependent upon the continued financial support of the
director.

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.
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.

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.

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.

AT THE BOTTOM OF THE GARDEN LIMITED (REGISTERED NUMBER: 05531010)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2017

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 .

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2016
and 31 March 2017 5,059 7,300 6,211 18,570
DEPRECIATION
At 1 April 2016 2,876 2,384 4,951 10,211
Charge for year 546 1,229 727 2,502
At 31 March 2017 3,422 3,613 5,678 12,713
NET BOOK VALUE
At 31 March 2017 1,637 3,687 533 5,857
At 31 March 2016 2,183 4,916 1,260 8,359

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Trade debtors 2,283 -
Other debtors 19,484 19,484
Tax 588 588
VAT 1,935 2,276
Prepayments 8,560 8,533
32,850 30,881

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2017 2016
£    £   
Trade creditors 2,299 9,894
Social security and other taxes - 152
Other creditors 2,058 1,364
Director's current account 345,770 347,350
Accrued expenses 2,000 2,000
352,127 360,760

7. ULTIMATE CONTROLLING PARTY

During the year under review the company was under the ultimate control of Mr N C Wilkinson, who owned
100% of the issued share capital at the balance sheet date.