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Company Registration No. 9449442 (England and Wales)
4 SEASONS TREE & GARDEN SERVICES LTD Unaudited accounts for the year ended 28 February 2023
4 SEASONS TREE & GARDEN SERVICES LTD Unaudited accounts Contents
Page
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4 SEASONS TREE & GARDEN SERVICES LTD Company Information for the year ended 28 February 2023
Directors
S Ball R Ball
Company Number
9449442 (England and Wales)
Registered Office
Rose Cottage David Street Wick Nr Cowbridge Vale Of Glamorgan CF71 7QF
Accountants
STAS Ltd 253 Cowbridge Road West Cardiff CF5 5TD
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4 SEASONS TREE & GARDEN SERVICES LTD Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
39,295 
37,778 
Current assets
Debtors
10,506 
11,935 
Cash at bank and in hand
12,567 
6,996 
23,073 
18,931 
Creditors: amounts falling due within one year
(77,801)
(52,561)
Net current liabilities
(54,728)
(33,630)
Total assets less current liabilities
(15,433)
4,148 
Creditors: amounts falling due after more than one year
(15,326)
(21,445)
Net liabilities
(30,759)
(17,297)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(30,859)
(17,397)
Shareholders' funds
(30,759)
(17,297)
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 November 2023 and were signed on its behalf by
R Ball Director Company Registration No. 9449442
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4 SEASONS TREE & GARDEN SERVICES LTD Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
4 SEASONS TREE & GARDEN SERVICES LTD is a private company, limited by shares, registered in England and Wales, registration number 9449442. The registered office is Rose Cottage David Street, Wick, Nr Cowbridge, Vale Of Glamorgan, CF71 7QF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years
Motor vehicles
4 years
Computer equipment
4 years
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Going concern
The accounts have been prepared on the going concern basis, as the directors believes that the company will begin to trade profitability. The directors and shareholders will continue to financially support the company to a maximum amount of £10,000 for a period of 12 months from the date of these financial statements. This support will be reviewed at that time.
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4 SEASONS TREE & GARDEN SERVICES LTD Notes to the Accounts for the year ended 28 February 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2022
62,799 
26,954 
- 
89,753 
Additions
845 
23,182 
1,111 
25,138 
Disposals
(10,200)
- 
- 
(10,200)
At 28 February 2023
53,444 
50,136 
1,111 
104,691 
Depreciation
At 1 March 2022
38,716 
13,259 
- 
51,975 
Charge for the year
9,715 
8,662 
144 
18,521 
On disposals
(5,100)
- 
- 
(5,100)
At 28 February 2023
43,331 
21,921 
144 
65,396 
Net book value
At 28 February 2023
10,113 
28,215 
967 
39,295 
At 28 February 2022
24,083 
13,695 
- 
37,778 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,758 
5,552 
Accrued income and prepayments
748 
1,114 
Other debtors
- 
5,269 
10,506 
11,935 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
3,000 
3,000 
VAT
8,299 
- 
Obligations under finance leases and hire purchase contracts
3,119 
3,250 
Taxes and social security
824 
264 
Loans from directors
61,159 
44,647 
Accruals
1,400 
1,400 
77,801 
52,561 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
6,750 
9,750 
Obligations under finance leases and hire purchase contracts
8,576 
11,695 
15,326 
21,445 
8
Average number of employees
During the year the average number of employees was 5 (2022: 4).
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