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Registered Number: 10092074
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 March 2023

for

PLANT TECH GROUNDS MAINTENANCE LTD

Director C A Seymour
Registered Number 10092074
Registered Office 5 Sandy Court
Ashleigh Way
Plymouth
Devon
PL7 5JX
Accountants H M Williams Chartered Certified Accountants
5 Sandy Court
Ashleigh Way
Plymouth
PL7 5JX
1
Director's report and financial statements
The director presents his annual report and the financial statements for the year ended 31 March 2023.
Principal activities
The principal activity of the company in the year under review was that of gardening and ground maintenance.
Director
The director who has held office during the whole of the year was as follows:
C A Seymour
Statement of director's responsibilities
The director is 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 director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the director 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 director is 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 director is 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 director is 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 director is 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

On behalf of the board.


----------------------------------
C A Seymour
Director

Date approved: 14 November 2023
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 83,765    59,253 
83,765    59,253 
Current assets      
Debtors 4 37,843    33,980 
Cash at bank and in hand 68,865    45,694 
106,708    79,674 
Creditors: amount falling due within one year 5 (45,189)   (47,847)
Net current assets 61,519    31,827 
 
Total assets less current liabilities 145,284    91,080 
Creditors: amount falling due after more than one year 6 (51,641)   (23,422)
Provisions for liabilities 7 (15,915)   (11,258)
Net assets 77,728    56,400 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 77,628    56,300 
Shareholder's funds 77,728    56,400 
 


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.

Director's 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 director acknowledges 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 14 November 2023 and were signed by:


-------------------------------
C A Seymour
Director
3
General Information
Plant Tech Grounds Maintenance Ltd is a private company, limited by shares, registered in England and Wales, registration number 10092074, registration address 5 Sandy Court, Ashleigh Way, Plymouth, Devon, PL7 5JX.

The presentation currency is £ sterling.
1.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor Vehicles 25% Reducing Balance
Plant and Machinery 25% Reducing Balance
Computer Equipment 33% Straight Line
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. The contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
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 94,823    48,512    751    144,086 
Additions 25,000    26,495    1,177    52,672 
Disposals      
At 31 March 2023 119,823    75,007    1,928    196,758 
Depreciation
At 01 April 2022 46,602    37,801    430    84,833 
Charge for year 18,305    9,302    553    28,160 
On disposals      
At 31 March 2023 64,907    47,103    983    112,993 
Net book values
Closing balance as at 31 March 2023 54,916    27,904    945    83,765 
Opening balance as at 01 April 2022 48,221    10,711    321    59,253 

The net book value of Motor Vehicles includes £ 19,871 in respect of assets leased under finance leases or hire purchase contracts.

4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 37,843    33,589 
Other Debtors   391 
37,843    33,980 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 2,700    8,307 
Taxation and Social Security 25,625    21,237 
Other Creditors 16,864    18,303 
45,189    47,847 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Other Creditors 51,641    23,422 
51,641    23,422 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 15,915    11,258 
15,915    11,258 

8.

Ultimate Controlling Party

The ultimate controlling party of the company is Mr C A Seymour.
4