2022-04-262023-08-312023-08-31false14070329WHEELBARROW LANDSCAPES 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WHEELBARROW LANDSCAPES LTD

Registered Number
14070329
(England and Wales)

Unaudited Financial Statements for the Period ended
31 August 2023

WHEELBARROW LANDSCAPES LTD
Company Information
for the period from 26 April 2022 to 31 August 2023

Directors

Mr. Dl HAWKES
Mrs. J HAWKES
Mr. JA RICKS

Registered Address

79 Higher Bore Street
Bodmin
PL31 1JT

Registered Number

14070329 (England and Wales)
WHEELBARROW LANDSCAPES LTD
Balance Sheet as at
31 August 2023

Notes

2023

£

£

Fixed assets
Intangible assets727,000
Tangible assets820,250
47,250
Current assets
Stocks23,500
Debtors17,856
Cash at bank and on hand106,215
147,571
Creditors amounts falling due within one year12(117,513)
Net current assets (liabilities)30,058
Total assets less current liabilities77,308
Net assets77,308
Capital and reserves
Called up share capital110
Profit and loss account77,198
Shareholders' funds77,308
The financial statements were approved and authorised for issue by the Board of Directors on 20 November 2023, and are signed on its behalf by:
Mr. Dl HAWKES
Director
Registered Company No. 14070329
WHEELBARROW LANDSCAPES LTD
Notes to the Financial Statements
for the period ended 31 August 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company in the year under review was that of Landscape service activities.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Vehicles25
Office Equipment25
Intangible assets policy
Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
6.Employee information

2023
Average number of employees during the year8
7.Intangible assets

Other

Total

££
Cost or valuation
Additions30,00030,000
At 31 August 2330,00030,000
Amortisation and impairment
Charge for year3,0003,000
At 31 August 233,0003,000
Net book value
At 31 August 2327,00027,000
At 25 April 22--
8.Property, plant and equipment

Vehicles

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
Additions17,0005,4374,56327,000
At 31 August 2317,0005,4374,56327,000
Depreciation and impairment
Charge for year4,2501,3591,1416,750
At 31 August 234,2501,3591,1416,750
Net book value
At 31 August 2312,7504,0783,42220,250
At 25 April 22----
9.Description of nature of transactions and balances with related parties
Darren Hawkes Landscapes Limited A company in which the directors and shareholders Mr D Hawkes and Mrs J Hawkes are also directors. At the 31st August 2023 Wheelbarrow Landscapes Limited owed a balance of £21,785 from Darren Hawkes Landscapes Limited as an intercompany loan. At the 31st August 2023 Wheelbarrow Landscapes Limited owed a balance of £42,577 from Wheelbarrow Gardening Limited as an intercompany loan.
10.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Mr. Dl HAWKES(109)3120203
Mr. JA RICKS(1)2,31202,311
(110)2,62402,514
The directors' current account balances included within creditors of £2,514 have no fixed date for repayment, are repayable upon demand and are non-interest bearing.
11.Debtors within one year

2023

£
Trade debtors / trade receivables16,892
Prepayments and accrued income964
Total17,856
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
12.Creditors within one year

2023

£
Trade creditors / trade payables12,080
Taxation and social security38,557
Other creditors66,876
Total117,513
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.