2022-09-012023-08-312023-08-31false07316888WHEELBARROW GARDENING LIMITED2023-11-14iso4217:GBPxbrli:pure073168882022-09-01073168882023-08-31073168882022-09-012023-08-31073168882021-09-01073168882022-08-31073168882021-09-012022-08-3107316888bus:SmallEntities2022-09-012023-08-3107316888bus:AuditExempt-NoAccountantsReport2022-09-012023-08-3107316888bus:FullAccounts2022-09-012023-08-3107316888bus:PrivateLimitedCompanyLtd2022-09-012023-08-3107316888core:WithinOneYear2023-08-3107316888core:AfterOneYear2023-08-3107316888core:WithinOneYear2022-08-3107316888core:AfterOneYear2022-08-3107316888core:ShareCapital2023-08-3107316888core:SharePremium2023-08-3107316888core:RevaluationReserve2023-08-3107316888core:OtherReservesSubtotal2023-08-3107316888core:RetainedEarningsAccumulatedLosses2023-08-3107316888core:ShareCapital2022-08-3107316888core:SharePremium2022-08-3107316888core:RevaluationReserve2022-08-3107316888core:OtherReservesSubtotal2022-08-3107316888core:RetainedEarningsAccumulatedLosses2022-08-3107316888core:LandBuildings2023-08-3107316888core:PlantMachinery2023-08-3107316888core:Vehicles2023-08-3107316888core:FurnitureFittings2023-08-3107316888core:OfficeEquipment2023-08-3107316888core:NetGoodwill2023-08-3107316888core:IntangibleAssetsOtherThanGoodwill2023-08-3107316888core:ListedExchangeTraded2023-08-3107316888core:UnlistedNon-exchangeTraded2023-08-3107316888core:LandBuildings2022-08-3107316888core:PlantMachinery2022-08-3107316888core:Vehicles2022-08-3107316888core:FurnitureFittings2022-08-3107316888core:OfficeEquipment2022-08-3107316888core:NetGoodwill2022-08-3107316888core:IntangibleAssetsOtherThanGoodwill2022-08-3107316888core:ListedExchangeTraded2022-08-3107316888core:UnlistedNon-exchangeTraded2022-08-3107316888core:LandBuildings2022-09-012023-08-3107316888core:PlantMachinery2022-09-012023-08-3107316888core:Vehicles2022-09-012023-08-3107316888core:FurnitureFittings2022-09-012023-08-3107316888core:OfficeEquipment2022-09-012023-08-3107316888core:NetGoodwill2022-09-012023-08-3107316888core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3107316888core:ListedExchangeTraded2022-09-012023-08-3107316888core:UnlistedNon-exchangeTraded2022-09-012023-08-3107316888core:MoreThanFiveYears2022-09-012023-08-3107316888core:Non-currentFinancialInstruments2023-08-3107316888core:Non-currentFinancialInstruments2022-08-3107316888dpl:CostSales2022-09-012023-08-3107316888dpl:DistributionCosts2022-09-012023-08-3107316888core:LandBuildings2022-09-012023-08-3107316888core:PlantMachinery2022-09-012023-08-3107316888core:Vehicles2022-09-012023-08-3107316888core:FurnitureFittings2022-09-012023-08-3107316888core:OfficeEquipment2022-09-012023-08-3107316888dpl:AdministrativeExpenses2022-09-012023-08-3107316888core:NetGoodwill2022-09-012023-08-3107316888core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3107316888dpl:GroupUndertakings2022-09-012023-08-3107316888dpl:ParticipatingInterests2022-09-012023-08-3107316888dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3107316888core:ListedExchangeTraded2022-09-012023-08-3107316888dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3107316888core:UnlistedNon-exchangeTraded2022-09-012023-08-3107316888dpl:CostSales2021-09-012022-08-3107316888dpl:DistributionCosts2021-09-012022-08-3107316888core:LandBuildings2021-09-012022-08-3107316888core:PlantMachinery2021-09-012022-08-3107316888core:Vehicles2021-09-012022-08-3107316888core:FurnitureFittings2021-09-012022-08-3107316888core:OfficeEquipment2021-09-012022-08-3107316888dpl:AdministrativeExpenses2021-09-012022-08-3107316888core:NetGoodwill2021-09-012022-08-3107316888core:IntangibleAssetsOtherThanGoodwill2021-09-012022-08-3107316888dpl:GroupUndertakings2021-09-012022-08-3107316888dpl:ParticipatingInterests2021-09-012022-08-3107316888dpl:GroupUndertakingscore:ListedExchangeTraded2021-09-012022-08-3107316888core:ListedExchangeTraded2021-09-012022-08-3107316888dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-09-012022-08-3107316888core:UnlistedNon-exchangeTraded2021-09-012022-08-3107316888core:NetGoodwill2023-08-3107316888core:IntangibleAssetsOtherThanGoodwill2023-08-3107316888core:LandBuildings2023-08-3107316888core:PlantMachinery2023-08-3107316888core:Vehicles2023-08-3107316888core:FurnitureFittings2023-08-3107316888core:OfficeEquipment2023-08-3107316888core:AfterOneYear2023-08-3107316888core:WithinOneYear2023-08-3107316888core:ListedExchangeTraded2023-08-3107316888core:UnlistedNon-exchangeTraded2023-08-3107316888core:ShareCapital2023-08-3107316888core:SharePremium2023-08-3107316888core:RevaluationReserve2023-08-3107316888core:OtherReservesSubtotal2023-08-3107316888core:RetainedEarningsAccumulatedLosses2023-08-3107316888core:NetGoodwill2022-08-3107316888core:IntangibleAssetsOtherThanGoodwill2022-08-3107316888core:LandBuildings2022-08-3107316888core:PlantMachinery2022-08-3107316888core:Vehicles2022-08-3107316888core:FurnitureFittings2022-08-3107316888core:OfficeEquipment2022-08-3107316888core:AfterOneYear2022-08-3107316888core:WithinOneYear2022-08-3107316888core:ListedExchangeTraded2022-08-3107316888core:UnlistedNon-exchangeTraded2022-08-3107316888core:ShareCapital2022-08-3107316888core:SharePremium2022-08-3107316888core:RevaluationReserve2022-08-3107316888core:OtherReservesSubtotal2022-08-3107316888core:RetainedEarningsAccumulatedLosses2022-08-3107316888core:NetGoodwill2021-09-0107316888core:IntangibleAssetsOtherThanGoodwill2021-09-0107316888core:LandBuildings2021-09-0107316888core:PlantMachinery2021-09-0107316888core:Vehicles2021-09-0107316888core:FurnitureFittings2021-09-0107316888core:OfficeEquipment2021-09-0107316888core:AfterOneYear2021-09-0107316888core:WithinOneYear2021-09-0107316888core:ListedExchangeTraded2021-09-0107316888core:UnlistedNon-exchangeTraded2021-09-0107316888core:ShareCapital2021-09-0107316888core:SharePremium2021-09-0107316888core:RevaluationReserve2021-09-0107316888core:OtherReservesSubtotal2021-09-0107316888core:RetainedEarningsAccumulatedLosses2021-09-0107316888core:AfterOneYear2022-09-012023-08-3107316888core:WithinOneYear2022-09-012023-08-3107316888core:Non-currentFinancialInstrumentscore:CostValuation2022-09-012023-08-3107316888core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-09-012023-08-3107316888core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-09-012023-08-3107316888core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-09-012023-08-3107316888core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-09-012023-08-3107316888core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-09-012023-08-3107316888core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3107316888core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3107316888core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-09-012023-08-3107316888core:Non-currentFinancialInstrumentscore:CostValuation2023-08-3107316888core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-3107316888core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-3107316888core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-3107316888core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3107316888core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-3107316888core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-3107316888core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3107316888core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3107316888core:Non-currentFinancialInstrumentscore:CostValuation2022-08-3107316888core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-08-3107316888core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-08-3107316888core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-08-3107316888core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-08-3107316888core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-08-3107316888core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-08-3107316888core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-08-3107316888core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-08-3107316888bus:Director12022-09-012023-08-3107316888bus:Director22022-09-012023-08-3107316888core:FurnitureFittingsToolsEquipment2022-08-3107316888core:FurnitureFittingsToolsEquipment2022-09-012023-08-3107316888core:FurnitureFittingsToolsEquipment2023-08-31073168881bus:Director12022-09-01073168881bus:Director12022-09-012023-08-31073168881bus:Director12023-08-31073168882bus:Director22022-09-01073168882bus:Director22022-09-012023-08-31073168882bus:Director22023-08-31073168882022-09-01073168882022-09-012023-08-31073168882023-08-31

WHEELBARROW GARDENING LIMITED

Registered Number
07316888
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

WHEELBARROW GARDENING LIMITED
Company Information
for the year from 1 September 2022 to 31 August 2023

Directors

Mrs. J Hawkes
Mr. D I Hawkes

Registered Address

79 Higher Bore Street
Bodmin
PL31 1JT

Registered Number

07316888 (England and Wales)
WHEELBARROW GARDENING LIMITED
Balance Sheet as at
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets6247,566232,449
247,566232,449
Current assets
Stocks500500
Debtors42,63641,795
Cash at bank and on hand43,69678,767
86,832121,062
Creditors amounts falling due within one year10(95,733)(143,943)
Net current assets (liabilities)(8,901)(22,881)
Total assets less current liabilities238,665209,568
Creditors amounts falling due after one year11(28,910)(32,245)
Provisions for liabilities(8,384)(5,720)
Net assets201,371171,603
Capital and reserves
Called up share capital22
Profit and loss account201,369171,601
Shareholders' funds201,371171,603
The financial statements were approved and authorised for issue by the Board of Directors on 14 November 2023, and are signed on its behalf by:
Mr. D I Hawkes
Director
Registered Company No. 07316888
WHEELBARROW GARDENING LIMITED
Notes to the Financial Statements
for the year 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.Accounting policies
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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 (%)
Land and buildings25
Vehicles25
Office Equipment25
Stocks policy
Stocks are valued at the lower of cost and net realizable value, after making due allowance for obsolete and slow moving items.
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.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Going concern
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. The financial statements have been prepared on the going concern basis, on the assumption that the company will continue to trade for the foreseeable future, despite it having net current liabilities of £8,901 (2022 - £22,881) as at the balance sheet date. The directors consider the going concern basis to be appropriate as, in her opinion, the company will be able to secure sufficient funding to enable it to pay its debts as they fall due.
5.Employee information

20232022
Average number of employees during the year08
6.Property, plant and equipment

Land & buildings

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 September 22203,44165,25920,3883,206292,294
Additions-54,921--54,921
Disposals-(48,382)(20,388)(3,206)(71,976)
At 31 August 23203,44171,798--275,239
Depreciation and impairment
At 01 September 22-42,10414,9512,79059,845
Charge for year-13,370--13,370
On disposals-(27,801)(14,951)(2,790)(45,542)
At 31 August 23-27,673--27,673
Net book value
At 31 August 23203,44144,125--247,566
At 31 August 22203,44123,1555,437416232,449
7.Description of nature of transactions and balances with related parties
During the year, total dividends of £13,720 were paid to the directors. 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 2022 Wheelbarrow Gardening Limited owed a balance of £3,635 (2022 - £6,893) to Darren Hawkes Landscapes Limited as an intercompany loan.
8.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Mrs. J Hawkes12,07291923612,755
Mr. D I Hawkes12,07291923612,755
24,1441,83847225,510
The directors' current account balances included within creditors of £25,510 (2022 - £24,144) have no fixed date for repayment, are repayable upon demand and are non-interest bearing.
9.Debtors within one year

2023

2022

££
Trade debtors / trade receivables5937,165
Other debtors42,577-
Prepayments and accrued income-4,630
Total42,63641,795
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.
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables92915,076
Bank borrowings and overdrafts14,29019,200
Taxation and social security10,14926,333
Finance lease and HP contracts6,0432,460
Other creditors31,75039,823
Accrued liabilities and deferred income32,57241,051
Total95,733143,943
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.
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts2,86219,620
Other creditors26,04812,625
Total28,91032,245
12.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts26,04812,626