2022-05-012023-04-302023-04-30false10712125Enhanscapes 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Enhanscapes Ltd

Registered Number
10712125
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

Enhanscapes Ltd
Company Information
for the year from 1 May 2022 to 30 April 2023

Director

Mr D R Hill-Ryder

Registered Address

Cygnet Cottage 13 Newport Street
Millbrook
Torpoint
PL10 1BW

Registered Number

10712125 (England and Wales)
Enhanscapes Ltd
Balance Sheet as at
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets59,3249,819
9,3249,819
Current assets
Debtors63,6885,728
Cash at bank and on hand38,19835,806
41,88641,534
Creditors amounts falling due within one year7(4,767)(6,874)
Net current assets (liabilities)37,11934,660
Total assets less current liabilities46,44344,479
Provisions for liabilities8(1,865)(1,878)
Net assets44,57842,601
Capital and reserves
Called up share capital11
Profit and loss account44,57742,600
Shareholders' funds44,57842,601
The financial statements were approved and authorised for issue by the Director on 26 September 2023, and are signed on its behalf by:
Mr D R Hill-Ryder
Director
Registered Company No. 10712125
Enhanscapes Ltd
Notes to the Financial Statements
for the year ended 30 April 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
4.Employee information

20232022
Average number of employees during the year11
5.Property, plant and equipment

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 May 2213,4627,50064421,606
Additions--2,3772,377
At 30 April 2313,4627,5003,02123,983
Depreciation and impairment
At 01 May 226,0225,12763811,787
Charge for year1,4885937912,872
At 30 April 237,5105,7201,42914,659
Net book value
At 30 April 235,9521,7801,5929,324
At 30 April 227,4402,37369,819
6.Debtors

2023

2022

££
Trade debtors / trade receivables2401,127
Other debtors-351
Prepayments and accrued income3,4484,250
Total3,6885,728
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors within one year

2023

2022

££
Trade creditors / trade payables-63
Bank borrowings and overdrafts1723,057
Taxation and social security3,2972,809
Other creditors-12
Accrued liabilities and deferred income1,298933
Total4,7676,874
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)1,8651,878
Total1,8651,878