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REGISTERED NUMBER: 11145507 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 January 2023

for

Walker Landscape & Design Ltd

Walker Landscape & Design Ltd (Registered number: 11145507)






Contents of the Financial Statements
for the Year Ended 31 January 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Walker Landscape & Design Ltd

Company Information
for the Year Ended 31 January 2023







DIRECTORS: Mr B M Walker
Mrs G Walker





REGISTERED OFFICE: Military House
24 Castle Street
Chester
Cheshire
CH1 2DS





REGISTERED NUMBER: 11145507 (England and Wales)





ACCOUNTANTS: Haines Watts
Military House
24 Castle Street
Chester
Cheshire
CH1 2DS

Walker Landscape & Design Ltd (Registered number: 11145507)

Balance Sheet
31 January 2023

31.1.23 31.1.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 5,000 6,000
Property, plant and equipment 5 188,829 107,798
193,829 113,798

CURRENT ASSETS
Inventories 121,439 52,500
Debtors 6 125,964 149,855
Cash at bank 13,098 -
260,501 202,355
CREDITORS
Amounts falling due within one year 7 309,566 314,284
NET CURRENT LIABILITIES (49,065 ) (111,929 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

144,764

1,869

CREDITORS
Amounts falling due after more than one
year

8

114,382

41,098
NET ASSETS/(LIABILITIES) 30,382 (39,229 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 30,282 (39,329 )
SHAREHOLDERS' FUNDS 30,382 (39,229 )

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

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

Walker Landscape & Design Ltd (Registered number: 11145507)

Balance Sheet - continued
31 January 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 31 May 2023 and were signed on its behalf by:





Mr B M Walker - Director


Walker Landscape & Design Ltd (Registered number: 11145507)

Notes to the Financial Statements
for the Year Ended 31 January 2023

1. STATUTORY INFORMATION

Walker Landscape & Design 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.

The financial statements are presented in sterling, which is the functional currency of the company, rounded to the nearest £1.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

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 - 20% on reducing balance
Motor vehicles - 20% on reducing balance

Work in progress
Inventories 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 inventories to their present location and condition.

Taxation
Taxation for the year comprises current 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 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.

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Walker Landscape & Design Ltd (Registered number: 11145507)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 17 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2022
and 31 January 2023 10,000
AMORTISATION
At 1 February 2022 4,000
Charge for year 1,000
At 31 January 2023 5,000
NET BOOK VALUE
At 31 January 2023 5,000
At 31 January 2022 6,000

5. PROPERTY, PLANT AND EQUIPMENT
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 February 2022 135,921 11,387 147,308
Additions 102,823 - 102,823
At 31 January 2023 238,744 11,387 250,131
DEPRECIATION
At 1 February 2022 32,787 6,723 39,510
Charge for year 20,859 933 21,792
At 31 January 2023 53,646 7,656 61,302
NET BOOK VALUE
At 31 January 2023 185,098 3,731 188,829
At 31 January 2022 103,134 4,664 107,798

Walker Landscape & Design Ltd (Registered number: 11145507)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

5. PROPERTY, PLANT AND EQUIPMENT - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 February 2022
and 31 January 2023 47,826
DEPRECIATION
At 1 February 2022 9,565
Charge for year 7,652
At 31 January 2023 17,217
NET BOOK VALUE
At 31 January 2023 30,609
At 31 January 2022 38,261

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Trade debtors 22,524 54,907
Other debtors 103,440 94,948
125,964 149,855

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.23 31.1.22
£    £   
Bank loans and overdrafts 10,000 47,425
Hire purchase contracts 17,594 51,017
Trade creditors 161,613 74,435
Taxation and social security 52,952 49,398
Other creditors 67,407 92,009
309,566 314,284

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.23 31.1.22
£    £   
Bank loans 23,933 33,582
Hire purchase contracts 19,161 -
Other creditors 71,288 7,516
114,382 41,098

Walker Landscape & Design Ltd (Registered number: 11145507)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2023

9. SECURED DEBTS

The following secured debts are included within creditors:

31.1.23 31.1.22
£    £   
Bank overdraft - 37,425

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £82,000 were paid to the directors .

As at 31 January 2023 a director of the company owed £38,269 (2022 - £70,502) to the company in respect of an interest free loan, which is repayable on demand.