Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-312022-04-01falseNo description of principal activity1819falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 04661083 2022-04-01 2023-03-31 04661083 2021-04-01 2022-03-31 04661083 2023-03-31 04661083 2022-03-31 04661083 c:Director1 2022-04-01 2023-03-31 04661083 c:Director2 2022-04-01 2023-03-31 04661083 d:PlantMachinery 2022-04-01 2023-03-31 04661083 d:PlantMachinery 2023-03-31 04661083 d:PlantMachinery 2022-03-31 04661083 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04661083 d:MotorVehicles 2022-04-01 2023-03-31 04661083 d:MotorVehicles 2023-03-31 04661083 d:MotorVehicles 2022-03-31 04661083 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04661083 d:FurnitureFittings 2022-04-01 2023-03-31 04661083 d:FurnitureFittings 2023-03-31 04661083 d:FurnitureFittings 2022-03-31 04661083 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04661083 d:OfficeEquipment 2022-04-01 2023-03-31 04661083 d:OfficeEquipment 2023-03-31 04661083 d:OfficeEquipment 2022-03-31 04661083 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04661083 d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 04661083 d:CurrentFinancialInstruments 2023-03-31 04661083 d:CurrentFinancialInstruments 2022-03-31 04661083 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 04661083 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 04661083 d:ShareCapital 2023-03-31 04661083 d:ShareCapital 2022-03-31 04661083 d:RetainedEarningsAccumulatedLosses 2023-03-31 04661083 d:RetainedEarningsAccumulatedLosses 2022-03-31 04661083 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2023-03-31 04661083 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2022-03-31 04661083 c:OrdinaryShareClass1 2022-04-01 2023-03-31 04661083 c:OrdinaryShareClass1 2023-03-31 04661083 c:OrdinaryShareClass1 2022-03-31 04661083 c:OrdinaryShareClass2 2022-04-01 2023-03-31 04661083 c:OrdinaryShareClass2 2023-03-31 04661083 c:OrdinaryShareClass2 2022-03-31 04661083 c:FRS102 2022-04-01 2023-03-31 04661083 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 04661083 c:FullAccounts 2022-04-01 2023-03-31 04661083 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 04661083 2 2022-04-01 2023-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 04661083














C & A LANDSCAPES LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2023

 
C & A LANDSCAPES LIMITED
REGISTERED NUMBER:04661083

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note

Fixed assets
  

Tangible assets
 4 
82,248
60,334

Current assets
  

Debtors: amounts falling due within one year
 5 
183,551
170,461

Cash at bank and in hand
 6 
155,434
96,143

  
338,985
266,604

Creditors: amounts falling due within one year
 7 
(161,444)
(117,459)

Net current assets
  
 
 
177,541
 
 
149,145

Total assets less current liabilities
  
259,789
209,479

Provisions for liabilities
  

Deferred tax
  
(17,495)
(9,329)

Net assets
  
£242,294
£200,150


Capital and reserves
  

Called up share capital 
 9 
110
110

Profit and loss account
  
242,184
200,040

  
£242,294
£200,150


Page 1

 
C & A LANDSCAPES LIMITED
REGISTERED NUMBER:04661083

BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 October 2023.




___________________________
Mr C B Andrews
___________________________
Mrs L M Andrews
Director
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
C & A LANDSCAPES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

C & A Landscapes Limited is a private company limited by shares, incorporated in England and Wales. The company registration number is 04661083 and the registered office of the company is Mantles Farm, Firs Lane, Hollingbourne, Maidstone, Kent, ME17 1XJ.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.3

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 3

 
C & A LANDSCAPES LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Plant and machinery
-
15% straight line basis
Motor vehicles
-
25% straight line basis
Fixtures and fittings
-
Fixtures, fittings, tools and equipment
-
15% straight line basis

Page 4

 
C & A LANDSCAPES LIMITED
 

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.11

Provisions for liabilities

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.
Provisions are charged as an expense to profit or loss in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.
When payments are eventually made, they are charged to the provision carried in the Balance sheet.

 
2.12

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

 
2.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 18 (2022 - 19).

Page 5

 
C & A LANDSCAPES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

4.


Tangible fixed assets





Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment
Total



Cost or valuation


At 1 April 2022
95,816
125,661
4,608
5,187
231,272


Additions
10,606
32,995
-
2,915
46,516



At 31 March 2023

106,422
158,656
4,608
8,102
277,788



Depreciation


At 1 April 2022
71,362
92,964
1,843
4,769
170,938


Charge for the year on owned assets
8,261
15,255
691
395
24,602



At 31 March 2023

79,623
108,219
2,534
5,164
195,540



Net book value



At 31 March 2023
£26,799
£50,437
£2,074
£2,938
£82,248



At 31 March 2022
£24,454
£32,697
£2,765
£418
£60,334


5.


Debtors

2023
2022


Trade debtors
172,391
160,925

Other debtors
800
150

Prepayments and accrued income
10,360
9,386

£183,551
£170,461



6.


Cash and cash equivalents

2023
2022

Cash at bank and in hand
155,433
96,143

£155,433
£96,143


Page 6

 
C & A LANDSCAPES LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

7.


Creditors: Amounts falling due within one year

2023
2022

Trade creditors
-
1,386

Corporation tax
21,184
9,882

Other taxation and social security
71,210
60,774

Other creditors
64,950
41,917

Accruals and deferred income
4,100
3,500

£161,444
£117,459



8.


Financial instruments

2023
2022

Financial assets


Financial assets measured at fair value through profit or loss
£155,433
£96,143




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.


9.


Share capital

2023
2022
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100
10 (2022 - 10) A Ordinary shares of £1.00 each
10
10

£110

£110



10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £8,265 (2022 - £8,507)   Contributions totalling £650 were outstanding (2022 £3,282) at the balance sheet date and are included in creditors.

Page 7