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12138148 frs-bus:Original frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 12138148
J Weston Landscaping And Swimming Pools Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12138148
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 12,581 5,281
12,581 5,281
CURRENT ASSETS
Debtors 6 11,242 9,499
Cash at bank and in hand 39,290 32,524
50,532 42,023
Creditors: Amounts Falling Due Within One Year 7 (15,672 ) (19,030 )
NET CURRENT ASSETS (LIABILITIES) 34,860 22,993
TOTAL ASSETS LESS CURRENT LIABILITIES 47,441 28,274
Creditors: Amounts Falling Due After More Than One Year 8 (9,107 ) (14,135 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,390 ) (1,003 )
NET ASSETS 35,944 13,136
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 35,942 13,134
SHAREHOLDERS' FUNDS 35,944 13,136
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For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr J Weston
Director
18/10/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
J Weston Landscaping And Swimming Pools Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12138148 . The registered office is C/O Smooth Accounting Limited , Building 1000 Lakeside North Harbour, Western Road, Portsmouth, PO6 3EN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 5 Year Straight Line
Motor Vehicles 25% Reducing Balance
Computer Equipment 3 Year Straight Line
2.4. Financial Instruments
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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2.5. Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

2.6. Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

2.7. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2022: 1)
1 1
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 September 2022 9,656
Additions 13,093
Disposals (691 )
As at 31 August 2023 22,058
Depreciation
As at 1 September 2022 4,375
Provided during the period 5,240
Disposals (138 )
As at 31 August 2023 9,477
Net Book Value
As at 31 August 2023 12,581
As at 1 September 2022 5,281
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,328 1,625
Other debtors 8,914 7,874
11,242 9,499
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 674 413
Bank loans and overdrafts 5,028 4,904
Other creditors 375 441
Taxation and social security 9,595 13,272
15,672 19,030
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 9,107 14,135
9,107 14,135
During the previous financial period the company was granted a bounce back loan, which will be repaid in line with the accepted government terms. It is denominated in £ with a nominal interest rate of 2.5% and the final instalment is due in May 2026. The carrying amount at the year end is £19,040 (2021: 23,823)
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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