Company registration number 11812078 (England and Wales)
S WINGROVE GARDENING & LANDSCAPE SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023
PAGES FOR FILING WITH REGISTRAR
S WINGROVE GARDENING & LANDSCAPE SERVICES LTD
COMPANY INFORMATION
Directors
F J Wingrove
S G Wingrove
Company number
11812078
Registered office
Meriden House
6 Great Cornbow
Halesowen
West Midlands
B63 3AB
Accountants
Jerroms GCN Limited
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
S WINGROVE GARDENING & LANDSCAPE SERVICES LTD
CONTENTS
Page
Accountants' report
1
Statement of financial position
2 - 3
Notes to the financial statements
4 - 6
S WINGROVE GARDENING & LANDSCAPE SERVICES LTD
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF S WINGROVE GARDENING & LANDSCAPE SERVICES LTD
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of S Wingrove Gardening & Landscape Services Ltd for the year ended 28 February 2023 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the board of directors of S Wingrove Gardening & Landscape Services Ltd, as a body, in accordance with the terms of our engagement letter dated 7 November 2023. Our work has been undertaken solely to prepare for your approval the financial statements of S Wingrove Gardening & Landscape Services Ltd and state those matters that we have agreed to state to the board of directors of S Wingrove Gardening & Landscape Services Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than S Wingrove Gardening & Landscape Services Ltd and its board of directors as a body for our work or for this report.

It is your duty to ensure that S Wingrove Gardening & Landscape Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of S Wingrove Gardening & Landscape Services Ltd. You consider that S Wingrove Gardening & Landscape Services Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of S Wingrove Gardening & Landscape Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Jerroms GCN Limited
7 November 2023
Chartered Certified Accountants
West Point, Second Floor
Mucklow Office Park
Mucklow Hill
Halesowen
B62 8DY
S WINGROVE GARDENING & LANDSCAPE SERVICES LTD
STATEMENT OF FINANCIAL POSITION
AS AT
28 FEBRUARY 2023
28 February 2023
- 2 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
3
13,494
16,935
Current assets
Cash at bank and in hand
26,476
14,750
Creditors: amounts falling due within one year
4
(18,175)
(11,835)
Net current assets
8,301
2,915
Total assets less current liabilities
21,795
19,850
Creditors: amounts falling due after more than one year
5
(15,602)
(18,542)
Provisions for liabilities
(2,564)
-
0
Net assets
3,629
1,308
Capital and reserves
Called up share capital
6
1
1
Profit and loss reserves
3,628
1,307
Total equity
3,629
1,308
S WINGROVE GARDENING & LANDSCAPE SERVICES LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
28 FEBRUARY 2023
28 February 2023
- 3 -

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 7 November 2023 and are signed on its behalf by:
S G Wingrove
Director
Company registration number 11812078 (England and Wales)
S WINGROVE GARDENING & LANDSCAPE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 4 -
1
Accounting policies
Company information

S Wingrove Gardening & Landscape Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Meriden House, 6 Great Cornbow, Halesowen, West Midlands, B63 3AB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

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

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
15% reducing balance
Motor vehicles
25% straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

S WINGROVE GARDENING & LANDSCAPE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
1
Accounting policies
(Continued)
- 5 -
1.5
Leases

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

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
2
3
3
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 March 2022 and 28 February 2023
12,604
9,000
21,604
Depreciation and impairment
At 1 March 2022
4,669
-
0
4,669
Depreciation charged in the year
1,191
2,250
3,441
At 28 February 2023
5,860
2,250
8,110
Carrying amount
At 28 February 2023
6,744
6,750
13,494
At 28 February 2022
7,935
9,000
16,935
4
Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans
2,940
2,940
Corporation tax
8,701
6,316
Other taxation and social security
127
329
Other creditors
5,212
1,339
Accruals and deferred income
1,195
911
18,175
11,835
S WINGROVE GARDENING & LANDSCAPE SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2023
- 6 -
5
Creditors: amounts falling due after more than one year
2023
2022
Notes
£
£
Bank loans and overdrafts
15,602
18,542
6
Called up share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1
1
1
1
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