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REGISTERED NUMBER: 06646199 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

Aire Valley Landscaping Services Limited

Aire Valley Landscaping Services Limited (Registered number: 06646199)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Aire Valley Landscaping Services Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mr C Avery
Mr N A Whitaker





REGISTERED OFFICE: The Old Smithy
Lee Lane East
Horsforth
Leeds
West Yorkshire
LS18 5RE





REGISTERED NUMBER: 06646199 (England and Wales)





ACCOUNTANTS: SMH D'Arcy Howard & Co
2, Pavilion Business Park
Royds Hall Road
Lower Wortley
Leeds
West Yorkshire
LS12 6AJ

Aire Valley Landscaping Services Limited (Registered number: 06646199)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 37,881 48,233
Investments 6 162,942 146,327
200,823 194,560

CURRENT ASSETS
Debtors 7 1,169 5,471
Cash at bank and in hand 48,763 46,473
49,932 51,944
CREDITORS
Amounts falling due within one year 8 44,972 34,906
NET CURRENT ASSETS 4,960 17,038
TOTAL ASSETS LESS CURRENT
LIABILITIES

205,783

211,598

CREDITORS
Amounts falling due after more than one year 9 (8,763 ) (13,405 )

PROVISIONS FOR LIABILITIES (11,253 ) (13,406 )
NET ASSETS 185,767 184,787

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 185,667 184,687
SHAREHOLDERS' FUNDS 185,767 184,787

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.

Aire Valley Landscaping Services Limited (Registered number: 06646199)

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 2 October 2023 and were signed on its behalf by:




Mr C Avery - Director



Mr N A Whitaker - Director


Aire Valley Landscaping Services Limited (Registered number: 06646199)

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

1. STATUTORY INFORMATION

Aire Valley Landscaping 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

Turnover
Turnover 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 2010, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on cost

Aire Valley Landscaping Services Limited (Registered number: 06646199)

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

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instruments Issues" of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit and loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

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.

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.

Aire Valley Landscaping Services Limited (Registered number: 06646199)

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

2. ACCOUNTING POLICIES - continued

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.

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 5 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 27,500
AMORTISATION
At 1 April 2022
and 31 March 2023 27,500
NET BOOK VALUE
At 31 March 2023 -
At 31 March 2022 -

Aire Valley Landscaping Services Limited (Registered number: 06646199)

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

5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2022
and 31 March 2023 39,737 71,504 420 111,661
DEPRECIATION
At 1 April 2022 21,882 41,231 315 63,428
Charge for year 2,678 7,569 105 10,352
At 31 March 2023 24,560 48,800 420 73,780
NET BOOK VALUE
At 31 March 2023 15,177 22,704 - 37,881
At 31 March 2022 17,855 30,273 105 48,233

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 12,800 41,779 54,579
Transfer to ownership - (11,300 ) (11,300 )
At 31 March 2023 12,800 30,479 43,279
DEPRECIATION
At 1 April 2022 4,939 16,212 21,151
Charge for year - 5,340 5,340
Transfer to ownership - (9,092 ) (9,092 )
At 31 March 2023 4,939 12,460 17,399
NET BOOK VALUE
At 31 March 2023 7,861 18,019 25,880
At 31 March 2022 7,861 25,567 33,428

Aire Valley Landscaping Services Limited (Registered number: 06646199)

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

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 April 2022 146,327
Additions 17,597
Revaluations (982 )
At 31 March 2023 162,942
NET BOOK VALUE
At 31 March 2023 162,942
At 31 March 2022 146,327

Cost or valuation at 31 March 2023 is represented by:

Other
investments
£   
Valuation in 2018 980
Valuation in 2019 3,459
Valuation in 2020 (9,344 )
Valuation in 2021 5,643
Valuation in 2022 21,589
Valuation in 2023 (981 )
Cost 141,596
162,942

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 896 5,130
Other debtors 273 341
1,169 5,471

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Hire purchase contracts 4,642 8,230
Trade creditors 13,868 8,536
Taxation and social security 22,101 13,787
Other creditors 4,361 4,353
44,972 34,906

Aire Valley Landscaping Services Limited (Registered number: 06646199)

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

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Hire purchase contracts 8,763 13,405

10. SECURED DEBTS

The following secured debts are included within creditors:

31.3.23 31.3.22
£    £   
Hire purchase contracts 13,405 21,635

11. FINANCIAL INSTRUMENTS

Carrying amount of financial assets

Instruments measured at fair value through profit or loss as at 31 August 2023 totalled £162,942 (2022 - £146,327.14).

12. ULTIMATE CONTROLLING PARTY

The controlling party is not known.