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REGISTERED NUMBER: 11388915 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2023

for

Christopher Simpson Landscape Design Ltd

Christopher Simpson Landscape Design Ltd (Registered number: 11388915)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Christopher Simpson Landscape Design Ltd

Company Information
for the Year Ended 31 May 2023







DIRECTORS: Mrs H K Simpson
C A Simpson





REGISTERED OFFICE: Bramley Cottage
Main Street
Thistleton
Oakham
Rutland
LE15 7RF





REGISTERED NUMBER: 11388915 (England and Wales)





ACCOUNTANTS: CKBSS Ltd
61A South Street
Oakham
Rutland
LE156BG

Christopher Simpson Landscape Design Ltd (Registered number: 11388915)

Statement of Financial Position
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 18,095 3,698

CURRENT ASSETS
Debtors 5 5,004 6,521
Cash at bank 14,741 38,573
19,745 45,094
CREDITORS
Amounts falling due within one year 6 13,105 20,365
NET CURRENT ASSETS 6,640 24,729
TOTAL ASSETS LESS CURRENT
LIABILITIES

24,735

28,427

CREDITORS
Amounts falling due after more than one
year

7

(15,417

)

(20,417

)

PROVISIONS FOR LIABILITIES (3,297 ) -
NET ASSETS 6,021 8,010

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 6,019 8,008
6,021 8,010

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Christopher Simpson Landscape Design Ltd (Registered number: 11388915)

Statement of Financial Position - continued
31 May 2023


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 November 2023 and were signed on its behalf by:





C A Simpson - Director


Christopher Simpson Landscape Design Ltd (Registered number: 11388915)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

Christopher Simpson Landscape Design Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Christopher Simpson Landscape Design Ltd (Registered number: 11388915)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 1 ).

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 June 2022 2,538 1,024 14,000 17,562
Additions 407 - 22,042 22,449
Disposals - - (14,000 ) (14,000 )
At 31 May 2023 2,945 1,024 22,042 26,011
DEPRECIATION
At 1 June 2022 1,896 768 11,200 13,864
Charge for year 588 256 4,408 5,252
Eliminated on disposal - - (11,200 ) (11,200 )
At 31 May 2023 2,484 1,024 4,408 7,916
NET BOOK VALUE
At 31 May 2023 461 - 17,634 18,095
At 31 May 2022 642 256 2,800 3,698

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 5,004 5,706
Other debtors - 815
5,004 6,521

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade creditors 4,757 2,458
Taxation and social security 4,202 14,732
Other creditors 4,146 3,175
13,105 20,365

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.23 31.5.22
£    £   
Bank loans 15,417 20,417