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REGISTERED NUMBER: 05879729 (England and Wales)


















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

PLANNING AND LANDSCAPE SPECIALISTS LTD.

PLANNING AND LANDSCAPE SPECIALISTS LTD. (REGISTERED NUMBER: 05879729)






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




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 6


PLANNING AND LANDSCAPE SPECIALISTS LTD.

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: Mr P A Longbottom
Mrs J Longbottom
Mr A Longbottom





REGISTERED OFFICE: 123 Wellington Road South
Stockport
Cheshire
SK1 3TH





REGISTERED NUMBER: 05879729 (England and Wales)





ACCOUNTANTS: Allens Accountants Limited
Chartered Accountants
123 Wellington Road South
Stockport
Cheshire
SK1 3TH

PLANNING AND LANDSCAPE SPECIALISTS LTD. (REGISTERED NUMBER: 05879729)

BALANCE SHEET
31 JULY 2023

31/7/23 31/7/22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,639 9,798

CURRENT ASSETS
Stocks 2,250 2,250
Debtors 5 29,071 12,584
Cash at bank 69,913 95,016
101,234 109,850
CREDITORS
Amounts falling due within one year 6 72,459 76,886
NET CURRENT ASSETS 28,775 32,964
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,414

42,762

CREDITORS
Amounts falling due after more than one
year

7

(21,594

)

(31,567

)

PROVISIONS FOR LIABILITIES 8 (1,451 ) (1,862 )
NET ASSETS 13,369 9,333

CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Retained earnings 12,369 8,333
SHAREHOLDERS' FUNDS 13,369 9,333

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

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

PLANNING AND LANDSCAPE SPECIALISTS LTD. (REGISTERED NUMBER: 05879729)

BALANCE SHEET - continued
31 JULY 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2023 and were signed on its behalf by:





Mr P A Longbottom - Director


PLANNING AND LANDSCAPE SPECIALISTS LTD. (REGISTERED NUMBER: 05879729)

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

1. STATUTORY INFORMATION

Planning and Landscape Specialists 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
Turnover represents the total amount receivable by the company for goods supplied and services provided, excluding value added tax and trade discounts.

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 etc - 33% on cost, 25% on reducing balance and 15% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

PLANNING AND LANDSCAPE SPECIALISTS LTD. (REGISTERED NUMBER: 05879729)

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

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 35,494
Additions 319
At 31 July 2023 35,813
DEPRECIATION
At 1 August 2022 25,696
Charge for year 2,478
At 31 July 2023 28,174
NET BOOK VALUE
At 31 July 2023 7,639
At 31 July 2022 9,798

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/23 31/7/22
£    £   
Trade debtors 27,226 9,944
Other debtors 1,845 2,640
29,071 12,584

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/7/23 31/7/22
£    £   
Bank loans and overdrafts 9,973 9,727
Trade creditors 462 11,665
Taxation and social security 26,401 21,812
Other creditors 35,623 33,682
72,459 76,886

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/7/23 31/7/22
£    £   
Bank loans 21,594 31,567

8. PROVISIONS FOR LIABILITIES
31/7/23 31/7/22
£    £   
Deferred tax 1,451 1,862

PLANNING AND LANDSCAPE SPECIALISTS LTD. (REGISTERED NUMBER: 05879729)

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

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 August 2022 1,862
Credit to Statement of Income and Retained Earnings during year (411 )
Balance at 31 July 2023 1,451

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/7/23 31/7/22
value: £    £   
500 Ordinary 'A' £1 500 500
500 Ordinary 'B' £1 500 500
1,000 1,000

10. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.