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REGISTERED NUMBER: 04392004 (England and Wales)














SOUTHERN LAND SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023






SOUTHERN LAND SERVICES LIMITED (REGISTERED NUMBER: 04392004)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


SOUTHERN LAND SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTORS: Mr J Hesse
Mr H Stach
Mrs S Hesse
Mrs J Stach





SECRETARY: Mr H Stach





REGISTERED OFFICE: 4 Cornfield Terrace
Eastbourne
East Sussex
BN21 4NN





REGISTERED NUMBER: 04392004 (England and Wales)





ACCOUNTANTS: Marsh Accounting Limited
Chartered Accountants
4 Cornfield Terrace
Eastbourne
East Sussex
BN21 4NN

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
SOUTHERN LAND SERVICES LIMITED


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Southern Land Services Limited for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Southern Land Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Southern Land Services Limited and state those matters that we have agreed to state to the Board of Directors of Southern Land Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Southern Land Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Southern Land Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Southern Land Services Limited. You consider that Southern Land Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Southern Land Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Marsh Accounting Limited
Chartered Accountants
4 Cornfield Terrace
Eastbourne
East Sussex
BN21 4NN


Date: .............................................

SOUTHERN LAND SERVICES LIMITED (REGISTERED NUMBER: 04392004)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 288,515 340,878

CURRENT ASSETS
Debtors 5 536,318 293,992
Cash at bank 73,930 161,674
610,248 455,666
CREDITORS
Amounts falling due within one year 6 409,146 338,742
NET CURRENT ASSETS 201,102 116,924
TOTAL ASSETS LESS CURRENT LIABILITIES 489,617 457,802

CREDITORS
Amounts falling due after more than one
year

7

(36,693

)

(70,415

)

PROVISIONS FOR LIABILITIES (54,818 ) (64,767 )
NET ASSETS 398,106 322,620

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 397,906 322,420
SHAREHOLDERS' FUNDS 398,106 322,620

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

SOUTHERN LAND SERVICES LIMITED (REGISTERED NUMBER: 04392004)

BALANCE SHEET - continued
31 MARCH 2023


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

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 31 August 2023 and were signed on its behalf by:




Mr J Hesse - Director



Mr H Stach - Director


SOUTHERN LAND SERVICES LIMITED (REGISTERED NUMBER: 04392004)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023


1. STATUTORY INFORMATION

Southern Land Services 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 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
Fee income represents revenue earned under a wide variety of contracts to provide grounds maintenance and landscaping services. Revenue is recognised as earned when, and to the extent that, the firm obtains the right to consideration in exchange for its performance under these contracts. It is measured at the fair value of the right to consideration, which represents amounts chargeable to clients, including expenses and disbursements but excluding value added tax.

Revenue is generally recognised as contract activity progresses so that for incomplete contracts it reflects the partial performance of the contractual obligations. For such contracts the amount of revenue reflects the accrual of the right to consideration by reference to the value of work performed. Revenue not billed to clients is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

Fee income that is contingent on events outside the control of the firm is recognised when the contingent event occurs.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Short leasehold - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

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.


SOUTHERN LAND SERVICES LIMITED (REGISTERED NUMBER: 04392004)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


2. ACCOUNTING POLICIES - continued
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
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 55 (2022 - 49 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Motor
leasehold machinery fittings vehicles Totals
£    £    £    £    £   
COST
At 1 April 2022 9,921 371,482 66,899 338,536 786,838
Additions - 30,015 2,847 8,312 41,174
Disposals - - - (7,890 ) (7,890 )
At 31 March 2023 9,921 401,497 69,746 338,958 820,122
DEPRECIATION
At 1 April 2022 9,921 192,724 36,865 206,450 445,960
Charge for year - 48,064 7,946 33,366 89,376
Eliminated on disposal - - - (3,729 ) (3,729 )
At 31 March 2023 9,921 240,788 44,811 236,087 531,607
NET BOOK VALUE
At 31 March 2023 - 160,709 24,935 102,871 288,515
At 31 March 2022 - 178,758 30,034 132,086 340,878

SOUTHERN LAND SERVICES LIMITED (REGISTERED NUMBER: 04392004)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2022 176,814 126,286 303,100
Transfer to ownership (124,545 ) (61,057 ) (185,602 )
At 31 March 2023 52,269 65,229 117,498
DEPRECIATION
At 1 April 2022 75,619 76,357 151,976
Charge for year 25,298 12,482 37,780
Transfer to ownership (85,244 ) (46,073 ) (131,317 )
At 31 March 2023 15,673 42,766 58,439
NET BOOK VALUE
At 31 March 2023 36,596 22,463 59,059
At 31 March 2022 101,195 49,929 151,124

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 482,851 229,261
Other debtors 53,467 64,731
536,318 293,992

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 29,596 9,566
Hire purchase contracts 23,861 61,145
Trade creditors 152,320 129,435
Taxation and social security 168,364 113,557
Other creditors 35,005 25,039
409,146 338,742

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 28,217 38,079
Hire purchase contracts 8,476 32,336
36,693 70,415

SOUTHERN LAND SERVICES LIMITED (REGISTERED NUMBER: 04392004)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023


8. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 32,337 93,481

The hire purchase contracts are secured over the assets that they relate to.

9. RELATED PARTY DISCLOSURES

Included in other debtors is £169 (2022 - £169) due from Mr J Hesse & Mrs S Hesse, directors and shareholders of the company. This loan is interest free and repayable on demand.