2020-12-012021-11-302021-11-30false10479720DRAYCOTT NURSERIES AND LANDSCAPE SALES 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DRAYCOTT NURSERIES AND LANDSCAPE SALES LIMITED

Registered Number
10479720
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2021

DRAYCOTT NURSERIES AND LANDSCAPE SALES LIMITED
Company Information
for the year from 1 December 2020 to 30 November 2021

Directors

Lee Shaun Melady
Graham Turner

Registered Address

10 Limewood Close
Blythe Bridge
Stoke-On-Trent
ST11 9NZ

Registered Number

10479720 (England and Wales)
DRAYCOTT NURSERIES AND LANDSCAPE SALES LIMITED
Balance Sheet as at
30 November 2021

Notes

2021

2020

£

£

£

£

Fixed assets
Tangible assets686,23076,571
86,23076,571
Current assets
Stocks7120,16188,903
Debtors179,991141,719
Cash at bank and on hand39,70853,725
339,860284,347
Creditors amounts falling due within one year9(151,998)(151,433)
Net current assets (liabilities)187,862132,914
Total assets less current liabilities274,092209,485
Creditors amounts falling due after one year10(48,541)(60,728)
Provisions for liabilities(16,384)(14,548)
Net assets209,167134,209
Capital and reserves
Called up share capital44
Profit and loss account209,163134,205
Shareholders' funds209,167134,209
The financial statements were approved and authorised for issue by the Board of Directors on 15 August 2022, and are signed on its behalf by:
Lee Shaun Melady
Director
Registered Company No. 10479720
DRAYCOTT NURSERIES AND LANDSCAPE SALES LIMITED
Notes to the Financial Statements
for the year ended 30 November 2021

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company is landscaping supplies, wholesale and retail.
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery20
Fixtures and fittings20
Vehicles20
Office Equipment20
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20212020
Average number of employees during the year57
6.Property, plant and equipment

Total

£
Cost or valuation
At 01 December 20137,099
Additions36,972
Disposals(14,630)
At 30 November 21159,441
Depreciation and impairment
At 01 December 2060,527
Charge for year21,695
On disposals(9,011)
At 30 November 2173,211
Net book value
At 30 November 2186,230
At 30 November 2076,571
7.Stocks

2021

2020

££
Raw materials and consumables120,16188,903
Total120,16188,903
8.Debtors within one year

2021

2020

££
Trade debtors / trade receivables178,894131,821
Other debtors-6,808
Prepayments and accrued income1,0973,090
Total179,991141,719
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2021

2020

££
Trade creditors / trade payables87,17953,711
Bank borrowings and overdrafts11,43916,697
Taxation and social security22,42948,142
Finance lease and HP contracts14,39810,335
Other creditors14,16419,483
Accrued liabilities and deferred income2,3893,065
Total151,998151,433
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
10.Creditors after one year

2021

2020

££
Bank borrowings and overdrafts35,00046,524
Other creditors13,54114,204
Total48,54160,728