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REGISTERED NUMBER: 08486336 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023

FOR

Landscape Creations Cheltenham Ltd

Landscape Creations Cheltenham Ltd (Registered number: 08486336)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Landscape Creations Cheltenham Ltd

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: A W Durrant
R Durrant





REGISTERED OFFICE: 21 Highnam Business Centre
Highnam
Gloucester
GL2 8DN





REGISTERED NUMBER: 08486336 (England and Wales)





ACCOUNTANTS: Knights
21 Highnam Business Centre
Highnam
Gloucestershire
GL2 8DN

Landscape Creations Cheltenham Ltd (Registered number: 08486336)

BALANCE SHEET
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 3 - 500
Tangible assets 4 22,436 21,805
Investments 5 125,000 100,000
147,436 122,305

CURRENT ASSETS
Stocks 151,275 62,667
Debtors 6 31,255 182,725
Cash at bank 48,841 8,069
231,371 253,461
CREDITORS
Amounts falling due within one year 7 353,733 322,376
NET CURRENT LIABILITIES (122,362 ) (68,915 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,074

53,390

CREDITORS
Amounts falling due after more than one
year

8

20,814

34,795
NET ASSETS 4,260 18,595

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 4,258 18,593
SHAREHOLDERS' FUNDS 4,260 18,595

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Landscape Creations Cheltenham Ltd (Registered number: 08486336)

BALANCE SHEET - continued
30 APRIL 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 November 2023 and were signed on its behalf by:





A W Durrant - Director


Landscape Creations Cheltenham Ltd (Registered number: 08486336)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023

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 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 2015, 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.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

Landscape Creations Cheltenham Ltd (Registered number: 08486336)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

3. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2022
and 30 April 2023 5,000
AMORTISATION
At 1 May 2022 4,500
Amortisation for year 500
At 30 April 2023 5,000
NET BOOK VALUE
At 30 April 2023 -
At 30 April 2022 500

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 May 2022 15,257 302 39,485 - 55,044
Additions 5,208 - - 921 6,129
At 30 April 2023 20,465 302 39,485 921 61,173
DEPRECIATION
At 1 May 2022 9,083 19 24,137 - 33,239
Charge for year 1,419 43 3,837 199 5,498
At 30 April 2023 10,502 62 27,974 199 38,737
NET BOOK VALUE
At 30 April 2023 9,963 240 11,511 722 22,436
At 30 April 2022 6,174 283 15,348 - 21,805

5. FIXED ASSET INVESTMENTS
Own
shares
£   
COST
At 1 May 2022 100,000
Additions 25,000
At 30 April 2023 125,000
NET BOOK VALUE
At 30 April 2023 125,000
At 30 April 2022 100,000

Landscape Creations Cheltenham Ltd (Registered number: 08486336)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 766 162,650
Other debtors 30,489 20,075
31,255 182,725

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 15,857 17,442
Hire purchase contracts 605 3,149
Trade creditors 104,078 89,669
Taxation and social security 92,792 75,008
Other creditors 140,401 137,108
353,733 322,376

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 20,814 34,795

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2023 and 30 April 2022:

2023 2022
£    £   
A W Durrant
Balance outstanding at start of year - -
Amounts advanced 8,652 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,652 -