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Registered Number: 04676251
England and Wales

 

 

 

FRASER LANDSCAPES LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Directors Fraser Alex Elliott
Julie Ann Elliott
Registered Number 04676251
Registered Office 52d Grosvenor Road
Langley Vale
Epsom
Surrey
KT18 6JB
Accountants Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
Secretary Fraser Alex Elliott
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 31 March 2023.
Principal activities
The principal activity of the company during the financial year was of the provision of landscape gardening services.
Directors
The directors who served the company throughout the year were as follows:
Fraser Alex Elliott
Julie Ann Elliott
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Julie Ann Elliott
Director

Date approved: 17 October 2023
2
Report to the directors on the preparation of the unaudited statutory accounts of Fraser Landscapes Limited for the year ended 31 March 2023.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fraser Landscapes Limited for the year ended 31 March 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of Fraser Landscapes Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Fraser Landscapes Limited and state those matters that we have agreed to state to the Board of Directors of Fraser Landscapes Limited, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fraser Landscapes Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Fraser Landscapes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Fraser Landscapes Limited.You consider that Fraser Landscapes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Fraser Landscapes Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements 31 March 2023.



....................................................
Ludlow Painter Limited
Produce House
1a Wickham Court Road
West Wickham
Kent
BR4 9LN
17 October 2023
3
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 14,740    19,337 
14,740    19,337 
Current assets      
Debtors 4 10,000    4,000 
Cash at bank and in hand 71,152    59,412 
81,152    63,412 
Creditors: amount falling due within one year 5 (52,725)   (47,472)
Net current assets 28,427    15,940 
 
Total assets less current liabilities 43,167    35,277 
Creditors: amount falling due after more than one year 6 (20,714)   (31,450)
Provisions for liabilities 7 (2,801)   (3,674)
Net assets 19,652    153 
 

Capital and reserves
     
Called up share capital 8 2    2 
Profit and loss account 19,650    151 
Shareholder's funds 19,652    153 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 17 October 2023 and were signed on its behalf by:


-------------------------------
Fraser Alex Elliott
Director
4
  Equity share capital   Retained Earnings   Total
£ £ £
At 01 April 2021 2  4,803  4,805 
Profit for the year 17,348  17,348 
Total comprehensive income for the year 17,348  17,348 
Dividends (22,000) (22,000)
Total investments by and distributions to owners (22,000) (22,000)
At 31 March 2022 2  151  153 
At 01 April 2022 2  151  153 
Profit for the year 41,499  41,499 
Total comprehensive income for the year 41,499  41,499 
Dividends (22,000) (22,000)
Total investments by and distributions to owners (22,000) (22,000)
At 31 March 2023 2  19,650  19,652 
5
General Information
Fraser Landscapes Limited is a private company, limited by shares, registered in England and Wales, registration number 04676251, registration address 52d Grosvenor Road, Langley Vale, Epsom, Surrey, KT18 6JB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Website cost
Planning and operating costs for the company's website are charged to the profit and loss account as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2022 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 April 2022   75,229    817    76,046 
Additions 317        317 
Disposals      
At 31 March 2023 317    75,229    817    76,363 
Depreciation
At 01 April 2022   56,427    282    56,709 
Charge for year 79    4,701    134    4,914 
On disposals      
At 31 March 2023 79    61,128    416    61,623 
Net book values
Closing balance as at 31 March 2023 238    14,101    401    14,740 
Opening balance as at 01 April 2022   18,802    535    19,337 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 10,000    4,000 
10,000    4,000 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 3,500    5,000 
Bank Loans & Overdrafts 6,000    5,400 
Corporation Tax 10,598    5,211 
Other Creditors (1)   1 
Obligations under HP/Financial Leases 1,905    3,283 
PAYE And NIC Creditor 2,378    2,159 
Directors Current Account 15,796    16,744 
VAT 12,382    9,566 
Input Vat 167    108 
52,725    47,472 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 15,000    21,600 
HP And Finance Lease Liability 1 (1-2yrs) 1,905    3,283 
HP And Finance Lease Liability 2 (2-5yrs) 3,809    6,567 
20,714    31,450 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 3,674    4,823 
Deferred Tax Utilised During The Year (873)   (1,149)
2,801    3,674 

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
2 Class A shares of £1.00 each  
 

6