Caseware UK (AP4) 2022.0.179 2022.0.179 2023-08-312022-09-01falseNo description of principal activity55truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06344434 2022-09-01 2023-08-31 06344434 2021-09-01 2022-08-31 06344434 2023-08-31 06344434 2022-08-31 06344434 c:Director1 2022-09-01 2023-08-31 06344434 c:Director2 2022-09-01 2023-08-31 06344434 c:Director2 2023-08-31 06344434 c:RegisteredOffice 2022-09-01 2023-08-31 06344434 d:PlantMachinery 2022-09-01 2023-08-31 06344434 d:PlantMachinery 2023-08-31 06344434 d:PlantMachinery 2022-08-31 06344434 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 06344434 d:MotorVehicles 2022-09-01 2023-08-31 06344434 d:MotorVehicles 2023-08-31 06344434 d:MotorVehicles 2022-08-31 06344434 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 06344434 d:OwnedOrFreeholdAssets 2022-09-01 2023-08-31 06344434 d:CurrentFinancialInstruments 2023-08-31 06344434 d:CurrentFinancialInstruments 2022-08-31 06344434 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 06344434 d:CurrentFinancialInstruments d:WithinOneYear 2022-08-31 06344434 d:ShareCapital 2023-08-31 06344434 d:ShareCapital 2022-08-31 06344434 d:RetainedEarningsAccumulatedLosses 2023-08-31 06344434 d:RetainedEarningsAccumulatedLosses 2022-08-31 06344434 c:FRS102 2022-09-01 2023-08-31 06344434 c:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 06344434 c:FullAccounts 2022-09-01 2023-08-31 06344434 c:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 06344434 2 2022-09-01 2023-08-31 iso4217:GBP xbrli:pure
Registered number: 06344434










LEVESON LANDSCAPE LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023




















 
LEVESON LANDSCAPE LIMITED
 
 
Company Information


Directors
J B Leveson 
L C S Leveson (appointed 3 October 2023)




Registered number
06344434



Registered office
3rd Floor
12 Gough Square

London

EC4A 3DW





 
LEVESON LANDSCAPE LIMITED
Registered number: 06344434

Balance sheet
As at 31 August 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,277
3,039

  
2,277
3,039

Current assets
  

Debtors: amounts falling due within one year
 5 
4,257
1,415

Cash at bank and in hand
  
45,203
69,491

  
49,460
70,906

Creditors: amounts falling due within one year
 6 
(26,688)
(26,516)

Net current assets
  
 
 
22,772
 
 
44,390

Total assets less current liabilities
  
25,049
47,429

  

Net assets
  
25,049
47,429


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
24,049
46,429

  
25,049
47,429


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 and delivered  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 Company has opted not to file the Profit and loss account 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 10 November 2023.


J B Leveson
Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

 
LEVESON LANDSCAPE LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 August 2023

1.


General information

Leveson Landscape Limited is a private company limited by share capital and incorporated in England and Wales. The company's registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW.
The principal activity of the company during the year was the provision of landscape gardening services.

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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax.

 
2.3

Interest income

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

 
2.4

Taxation

Tax is recognised in the Profit and loss account 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.

 
2.5

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.

Page 2

 
LEVESON LANDSCAPE LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 August 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant & machinery
-
25% reducing balance
Motor vehicles
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Profit and loss account.

 
2.6

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.

 
2.7

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.

 
2.8

Creditors

Basic financial instruments, including trade and other creditors, are recognised at transaction price.

 
2.9

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 and loans to related parties.

Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an 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.


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2022 - 5).

Page 3

 
LEVESON LANDSCAPE LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 August 2023

4.


Tangible fixed assets





Plant & machinery
Motor vehicles
Total

£
£
£



Cost or valuation


At 1 September 2022
9,427
29,274
38,701



At 31 August 2023

9,427
29,274
38,701



Depreciation


At 1 September 2022
8,583
27,080
35,663


Charge for the year
211
550
761



At 31 August 2023

8,794
27,630
36,424



Net book value



At 31 August 2023
633
1,644
2,277



At 31 August 2022
844
2,195
3,039


5.


Debtors

2023
2022
£
£


Trade debtors
3,317
765

Other debtors
198
-

Prepayments and accrued income
742
650

4,257
1,415


Page 4

 
LEVESON LANDSCAPE LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 August 2023

6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
3,228
2,188

Corporation tax
-
2,520

Other taxation and social security
17,700
16,329

Other creditors
1,110
829

Accruals and deferred income
4,650
4,650

26,688
26,516


 
Page 5