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Registered Number: 06888371
England and Wales

 

 

 

MBM LANDSCAPES LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 May 2022

End date: 30 April 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of MBM Landscapes Limited for the year ended 30 April 2023 .

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of MBM Landscapes Limited for the year ended 30 April 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance .

This report is made solely to the Board of Directors of MBM Landscapes Limited , as a body, in accordance with the terms of our engagement letter dated 05 October 2023. Our work has been undertaken solely to prepare for your approval the accounts of MBM Landscapes Limited and state those matters that we have agreed to state to the Board of Directors of MBM Landscapes Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than MBM Landscapes Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that MBM Landscapes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of MBM Landscapes Limited . You consider that MBM Landscapes 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 accounts of MBM Landscapes 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 accounts.



....................................................
Wood & Disney Ltd
Lodge Park, Lodge Lane
Langham
Colchester
Essex
CO4 5NE
05 October 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 128,149    137,694 
128,149    137,694 
Current assets      
Stocks 227,124    227,790 
Debtors 470,459    351,617 
Cash at bank and in hand 22,023    61,529 
719,606    640,936 
Creditors: amount falling due within one year (402,192)   (335,161)
Net current assets 317,414    305,775 
 
Total assets less current liabilities 445,563    443,469 
Creditors: amount falling due after more than one year (38,524)   (39,103)
Provisions for liabilities (24,348)   (24,597)
Net assets 382,691    379,769 
 

Capital and reserves
     
Called up share capital 4 2    2 
Profit and loss account 382,689    379,767 
Shareholder's funds 382,691    379,769 
 


For the year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 05 October 2023 and were signed on its behalf by:


-------------------------------
Mr B Patmore
Director
2
General Information
MBM Landscapes Limited is a private company, limited by shares, registered in England and Wales, registration number 06888371, registration address Acorn Cottage, Bures Road, Colchester, Essex, CO6 2QE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
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 statement of financial position date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.
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.
Plant and machinery 15% Reducing Balance
Motor vehicles 25% Reducing Balance
Computer equipment 33% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the year was 22 (2022 : 21).
3.

Tangible fixed assets

Cost or valuation Plant and machinery   Motor vehicles   Computer equipment   Improvements to property   Total
  £   £   £   £   £
At 01 May 2022 92,705    228,507    2,784    42,761    366,757 
Additions 4,746    34,445        39,191 
Disposals   (46,485)       (46,485)
At 30 April 2023 97,451    216,467    2,784    42,761    359,463 
Depreciation
At 01 May 2022 50,119    142,333    2,089    34,522    229,063 
Charge for year 7,099    27,090    230    2,060    36,479 
On disposals   (34,228)       (34,228)
At 30 April 2023 57,218    135,195    2,319    36,582    231,314 
Net book values
Closing balance as at 30 April 2023 40,233    81,272    465    6,179    128,149 
Opening balance as at 01 May 2022 42,586    86,174    695    8,239    137,694 

The net book value of Plant and machinery, Motor vehicles includes £ 85,441 (2022 £90,820) in respect of assets leased under finance leases or hire purchase contracts.

4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
2 Ordinary shares of £1.00 each  
 

3