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REGISTERED NUMBER: 04960832 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

DTM Gardens & Landscapes Ltd

DTM Gardens & Landscapes Ltd (Registered number: 04960832)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DTM Gardens & Landscapes Ltd

Company Information
for the Year Ended 31 March 2023







DIRECTORS: A L Davies
Mrs S M Davies





REGISTERED OFFICE: Station Farm
Dunton Road
Ashby Magna
Lutterworth
Leicestershire
LE17 5NH





REGISTERED NUMBER: 04960832 (England and Wales)





ACCOUNTANTS: torr waterfield
Park House
37 Clarence Street
Leicester
Leicestershire
LE1 3RW

DTM Gardens & Landscapes Ltd (Registered number: 04960832)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £   
FIXED ASSETS
Intangible assets 4 3,000 6,000
Tangible assets 5 251,834 268,013
254,834 274,013

CURRENT ASSETS
Stocks 66,870 46,930
Debtors 6 202,381 201,611
Cash at bank and in hand 597,576 416,179
866,827 664,720
CREDITORS
Amounts falling due within one year 7 (457,559 ) (365,229 )
NET CURRENT ASSETS 409,268 299,491
TOTAL ASSETS LESS CURRENT
LIABILITIES

664,102

573,504

CREDITORS
Amounts falling due after more than one
year

8

(29,154

)

(33,676

)

PROVISIONS FOR LIABILITIES (61,324 ) (49,600 )
NET ASSETS 573,624 490,228

CAPITAL AND RESERVES
Called up share capital 400 400
Retained earnings 573,224 489,828
SHAREHOLDERS' FUNDS 573,624 490,228

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

DTM Gardens & Landscapes Ltd (Registered number: 04960832)

Balance Sheet - continued
31 March 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2023 and were signed on its behalf by:





A L Davies - Director


DTM Gardens & Landscapes Ltd (Registered number: 04960832)

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

1. STATUTORY INFORMATION

DTM Gardens & Landscapes 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.

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 as modified by the revaluation of certain assets.

Turnover
Turnover represents net invoiced sales of goods and services excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of twenty years.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

Stocks
Stocks and work in progress are valued at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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 tax
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.

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.

DTM Gardens & Landscapes Ltd (Registered number: 04960832)

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

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 11 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 60,000
AMORTISATION
At 1 April 2022 54,000
Amortisation for year 3,000
At 31 March 2023 57,000
NET BOOK VALUE
At 31 March 2023 3,000
At 31 March 2022 6,000

DTM Gardens & Landscapes Ltd (Registered number: 04960832)

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

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 734,740 4,124 107,171 8,127 854,162
Additions 89,195 - 58,616 257 148,068
Disposals (372,276 ) (3,374 ) (60,816 ) (6,198 ) (442,664 )
At 31 March 2023 451,659 750 104,971 2,186 559,566
DEPRECIATION
At 1 April 2022 500,938 4,124 73,130 7,957 586,149
Charge for year 77,109 - 14,145 250 91,504
Eliminated on disposal (358,149 ) (3,374 ) (2,200 ) (6,198 ) (369,921 )
At 31 March 2023 219,898 750 85,075 2,009 307,732
NET BOOK VALUE
At 31 March 2023 231,761 - 19,896 177 251,834
At 31 March 2022 233,802 - 34,041 170 268,013

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 195,158 191,579
Other debtors 7,223 10,032
202,381 201,611

Other debtors includes prepayments and accrued income of £7,223 (2022: £7,317).

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Hire purchase contracts 26,422 17,115
Trade creditors 101,474 59,427
Taxation and social security 61,793 35,211
Other creditors 267,870 253,476
457,559 365,229

Other creditors includes accruals and deferred income of £79,117 (2022: £78,760).

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Hire purchase contracts 29,154 33,676

DTM Gardens & Landscapes Ltd (Registered number: 04960832)

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

9. SECURED DEBTS

The following secured debts are included within creditors:

31.3.23 31.3.22
£    £   
Hire purchase contracts 55,576 50,791

Hire purchase liabilities are secured on the individual assets being so acquired.