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Logo On Report
Registered Number: 04478633
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 October 2022

for

RG LANDSCAPE & CONSTRUCTION LTD

Director Roger Gladwell
Registered Number 04478633
Registered Office Maypole Green Farm
Maypole Green
Dennington
IP13 8AH
Accountants Quove Accounting Ltd
The Vision Centre
5 Eastern Way
Bury St Edmunds
IP32 7AB
Secretary Christine Gladwell
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 October 2022
Principal activities
The principal activity of the company during the financial year was that of landscaping and construction.
Director
The director who served the company throughout the year was as follows:
Roger Gladwell
 
Statement of director's responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the companys transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Roger Gladwell
Director

Date approved: 25 September 2023
2
 
 
Notes
 
2022
£
  2021
£
Fixed assets      
Tangible fixed assets 3 264,136    332,119 
264,136    332,119 
Current assets      
Stocks 4 339,426    385,279 
Debtors 5 111,764    196,442 
Cash at bank and in hand 287,691    239,859 
738,881    821,580 
Creditors: amount falling due within one year 6 (525,869)   (481,840)
Net current assets 213,012    339,740 
 
Total assets less current liabilities 477,148    671,859 
Provisions for liabilities 7 (50,187)   (63,102)
Net assets 426,961    608,757 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 426,861    608,657 
Shareholder's funds 426,961    608,757 
 


For the year ended 31 October 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 financial statements were approved by the director on 25 September 2023 and were signed by:


-------------------------------
Roger Gladwell
Director
3
General Information
RG Landscape & Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 04478633, registration address Maypole Green Farm, Maypole Green, Dennington, IP13 8AH.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 25 yrs Straight Line
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
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 35 (2021 : 35).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Total
  £   £   £   £
At 01 November 2021 90,868    752,707    708,739    1,552,314 
Additions   24,785      24,785 
Disposals      
At 31 October 2022 90,868    777,492    708,739    1,577,099 
Depreciation
At 01 November 2021 44,016    636,228    539,951    1,220,195 
Charge for year   92,768      92,768 
On disposals      
At 31 October 2022 44,016    728,996    539,951    1,312,963 
Net book values
Closing balance as at 31 October 2022 46,852    48,496    168,788    264,136 
Opening balance as at 01 November 2021 46,852    116,479    168,788    332,119 


4.

Stocks

2022
£
  2021
£
Stocks 339,426    385,279 
339,426    385,279 

5.

Debtors: amounts falling due within one year

2022
£
  2021
£
Trade Debtors 95,514    167,850 
Other Debtors 16,044    28,592 
Corporation Tax 206   
111,764    196,442 

6.

Creditors: amount falling due within one year

2022
£
  2021
£
Trade Creditors 339,725    352,630 
Corporation Tax   9,226 
PAYE & Social Security 47,271    37,263 
Other Creditors 15,784    8,113 
Directors' Current Accounts 17,250    9,240 
VAT 105,839    65,368 
525,869    481,840 

7.

Provisions for liabilities

2022
£
  2021
£
Deferred Tax 50,187    63,102 
50,187    63,102 

8.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2022
£
 2021
£
 2022
£
 2021
£
Roger Gladwell(7,050)(9,240)

4