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REGISTERED NUMBER: 11328959 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 April 2022

for

LW Paving & Landscapes Ltd

LW Paving & Landscapes Ltd (Registered number: 11328959)






Contents of the Financial Statements
for the Year Ended 30 April 2022




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


LW Paving & Landscapes Ltd

Company Information
for the Year Ended 30 April 2022







DIRECTORS: Mr L J Whitlow
Mrs D Whitlow





REGISTERED OFFICE: 4 Elm Grove
Wardle
Rochdale
Lancashire
OL12 9LF





REGISTERED NUMBER: 11328959 (England and Wales)





ACCOUNTANTS: N J Grindrod & Co Limited
First Floor
Sovereign House
Barehill Street
Littleborough
Lancashire
OL15 9BL

LW Paving & Landscapes Ltd (Registered number: 11328959)

Abridged Balance Sheet
30 April 2022

30.4.22 30.4.21
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 42,991 45,198

CURRENT ASSETS
Inventories 27,308 27,550
Debtors 16,600 31,910
Cash at bank and in hand 6,857 12,232
50,765 71,692
CREDITORS
Amounts falling due within one year 44,552 53,619
NET CURRENT ASSETS 6,213 18,073
TOTAL ASSETS LESS CURRENT
LIABILITIES

49,204

63,271

CREDITORS
Amounts falling due after more than one
year

48,891

62,723
NET ASSETS 313 548

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 311 546
SHAREHOLDERS' FUNDS 313 548

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2022 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.

LW Paving & Landscapes Ltd (Registered number: 11328959)

Abridged Balance Sheet - continued
30 April 2022


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2022 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 and authorised for issue on 7 September 2022 and were signed on its behalf by:





Mr L J Whitlow - Director


LW Paving & Landscapes Ltd (Registered number: 11328959)

Notes to the Financial Statements
for the Year Ended 30 April 2022

1. STATUTORY INFORMATION

LW Paving & Landscapes Ltd 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 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
Revenue 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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Inventories 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.

LW Paving & Landscapes Ltd (Registered number: 11328959)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2022

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Totals
£   
COST
At 1 May 2021 57,310
Additions 7,912
Disposals (1,200 )
At 30 April 2022 64,022
DEPRECIATION
At 1 May 2021 12,112
Charge for year 9,613
Eliminated on disposal (694 )
At 30 April 2022 21,031
NET BOOK VALUE
At 30 April 2022 42,991
At 30 April 2021 45,198

5. ULTIMATE CONTROLLING PARTY

The controlling party is Mr L J Whitlow.