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REGISTERED NUMBER: 05041741 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Acer Landscapes Design
& Construction Limited

Acer Landscapes Design
& Construction Limited (Registered number: 05041741)






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




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


Acer Landscapes Design
& Construction Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: A J Watkinson
Mrs K J Watkinson





SECRETARY: Mrs K J Watkinson





REGISTERED OFFICE: Fairthorne
Laneham Road
Dunham on Trent
Newark
Nottinghamshire
NG22 0UW





REGISTERED NUMBER: 05041741 (England and Wales)





ACCOUNTANTS: Wright Vigar Limited
Chartered Accountants & Business Advisers
Chancery Court
34 West Street
Retford
Nottinghamshire
DN22 6ES

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Acer Landscapes Design
& Construction Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Acer Landscapes Design & Construction Limited for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Acer Landscapes Design & Construction Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Acer Landscapes Design & Construction Limited and state those matters that we have agreed to state to the Board of Directors of Acer Landscapes Design & Construction Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Acer Landscapes Design & Construction Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Acer Landscapes Design & Construction Limited 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 Acer Landscapes Design & Construction Limited. You consider that Acer Landscapes Design & Construction Limited 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 Acer Landscapes Design & Construction Limited. 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.






Wright Vigar Limited
Chartered Accountants & Business Advisers
Chancery Court
34 West Street
Retford
Nottinghamshire
DN22 6ES


17 November 2023

Acer Landscapes Design
& Construction Limited (Registered number: 05041741)

Balance Sheet
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 73,287 90,858

CURRENT ASSETS
Stocks 5,043 10,235
Debtors 5 29,042 22,981
Cash at bank 98,249 51,648
132,334 84,864
CREDITORS
Amounts falling due within one year 6 76,135 51,098
NET CURRENT ASSETS 56,199 33,766
TOTAL ASSETS LESS CURRENT
LIABILITIES

129,486

124,624

CREDITORS
Amounts falling due after more than one
year

7

(23,274

)

(33,206

)

PROVISIONS FOR LIABILITIES (13,925 ) (17,263 )
NET ASSETS 92,287 74,155

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 92,187 74,055
SHAREHOLDERS' FUNDS 92,287 74,155

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

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

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 17 November 2023 and were signed on its behalf by:





Mrs K J Watkinson - Director


Acer Landscapes Design
& Construction Limited (Registered number: 05041741)

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

1. STATUTORY INFORMATION

Acer Landscapes Design & Construction 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.

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 - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% on cost

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

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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Acer Landscapes Design
& Construction Limited (Registered number: 05041741)

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 14 ) .

4. TANGIBLE FIXED ASSETS
Plant and Integral Motor Computer
machinery features vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022 72,224 8,615 66,300 2,770 149,909
Additions - - - 250 250
At 31 March 2023 72,224 8,615 66,300 3,020 150,159
DEPRECIATION
At 1 April 2022 28,653 514 27,746 2,138 59,051
Charge for year 8,715 861 7,710 535 17,821
At 31 March 2023 37,368 1,375 35,456 2,673 76,872
NET BOOK VALUE
At 31 March 2023 34,856 7,240 30,844 347 73,287
At 31 March 2022 43,571 8,101 38,554 632 90,858

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 28,406 22,345
Other debtors 636 636
29,042 22,981

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 9,932 9,685
Trade creditors 25,239 19,688
Taxation and social security 26,052 14,390
Other creditors 14,912 7,335
76,135 51,098

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 23,274 33,206

Acer Landscapes Design
& Construction Limited (Registered number: 05041741)

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

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 3,329 3,995
Between one and five years 12,998 15,661
16,327 19,656

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
51 Ordinary 'A' Shares £1 51 51
49 Ordinary 'B' Shares £1 49 49
100 100