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REGISTERED NUMBER: 07730053 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

P and C Landscapes Limited

P and C Landscapes Limited (Registered number: 07730053)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


P and C Landscapes Limited

Company Information
for the Year Ended 31 August 2023







DIRECTORS: C Reynolds
P Reynolds





REGISTERED OFFICE: First Floor Office
Westerham Garage
190 London Road
Westerham
Kent
TN16 2DJ





REGISTERED NUMBER: 07730053 (England and Wales)





ACCOUNTANTS: AFS Accountants
First Floor Office
Westerham Garage
190 London Road
Westerham
Kent
TN16 2DJ

P and C Landscapes Limited (Registered number: 07730053)

Abridged Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 11,713 152
11,713 152

CURRENT ASSETS
Stocks 430 -
Cash at bank 8,401 24,664
8,831 24,664
CREDITORS
Amounts falling due within one year 20,632 22,911
NET CURRENT (LIABILITIES)/ASSETS (11,801 ) 1,753
TOTAL ASSETS LESS CURRENT
LIABILITIES

(88

)

1,905

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (90 ) 1,903
SHAREHOLDERS' FUNDS (88 ) 1,905

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

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

P and C Landscapes Limited (Registered number: 07730053)

Abridged Balance Sheet - continued
31 August 2023


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2023 and were signed on its behalf by:




C Reynolds - Director



P Reynolds - Director


P and C Landscapes Limited (Registered number: 07730053)

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

1. STATUTORY INFORMATION

P and C Landscapes Limited 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

P and C Landscapes Limited (Registered number: 07730053)

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

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2022
and 31 August 2023 40,000
AMORTISATION
At 1 September 2022
and 31 August 2023 40,000
NET BOOK VALUE

At 31 August 2023 -
At 31 August 2022 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 September 2022 3,500
Additions 15,594
Disposals (3,000 )
At 31 August 2023 16,094
DEPRECIATION
At 1 September 2022 3,348
Charge for year 3,908
Eliminated on disposal (2,875 )
At 31 August 2023 4,381
NET BOOK VALUE
At 31 August 2023 11,713
At 31 August 2022 152