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REGISTERED NUMBER: 08687137 (England and Wales)















Location Landscapes Ltd

Financial Statements for the Year Ended 31st March 2023






Location Landscapes Ltd (Registered number: 08687137)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Location Landscapes Ltd

Company Information
for the Year Ended 31st March 2023







DIRECTORS: C R S Blumlein
S T Day
Mrs T A Harding





SECRETARY: Mrs T A Harding





REGISTERED OFFICE: The Old Parlour
Heath Farm
Heath Road East
Petersfield
Hampshire
GU31 4HT





REGISTERED NUMBER: 08687137 (England and Wales)





ACCOUNTANTS: Sheen Stickland
Chartered Accountants
The Engine House
77 Station Road
Petersfield
Hampshire
GU32 3FQ

Location Landscapes Ltd (Registered number: 08687137)

Balance Sheet
31st March 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 181,816 145,984

CURRENT ASSETS
Stocks 63,808 110,376
Debtors 5 67,745 9,120
Cash at bank 60,183 245,247
191,736 364,743
CREDITORS
Amounts falling due within one year 6 (80,194 ) (167,906 )
NET CURRENT ASSETS 111,542 196,837
TOTAL ASSETS LESS CURRENT
LIABILITIES

293,358

342,821

CREDITORS
Amounts falling due after more than
one year

7

(26,314

)

(49,254

)

PROVISIONS FOR LIABILITIES (40,762 ) (18,071 )
NET ASSETS 226,282 275,496

Location Landscapes Ltd (Registered number: 08687137)

Balance Sheet - continued
31st March 2023

2023 2022
Notes £    £   
CAPITAL AND RESERVES
Called up share capital 10 100 100
Retained earnings 226,182 275,396
SHAREHOLDERS' FUNDS 226,282 275,496

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th October 2023 and were signed on its behalf by:





Mrs T A Harding - Director


Location Landscapes Ltd (Registered number: 08687137)

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


1. STATEMENT OF COMPLIANCE

Location Landscapes Limited is a private company, limited by shares, incorporated in England and Wales. The address of the registered office is The Old Parlour Heath Farm, Heath Road East, Petersfield, GU31 4HT. The registration number is 08687137.

The financial statements are presented in sterling, the functional currency of the company, and rounded to the nearest pound.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements have been prepared under the historical cost convention, with the exception of investment properties which are held at fair value.

Turnover
Turnover represents the invoiced value of services net of value added tax.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% 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.

Location Landscapes Ltd (Registered number: 08687137)

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


2. ACCOUNTING POLICIES - continued

Financial instruments
Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument.

Cash and cash equivalents
These comprise cash at bank.

Debtors
Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

An increase to the main rate of corporation tax from 19% to 25% from 1 April 2023 was enacted during 2021. All closing deferred tax balances have been valued at the rate at which the specific deferred tax balances are expected to reverse.

Location Landscapes Ltd (Registered number: 08687137)

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


2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2022 - 18 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1st April 2022 9,801 41,498 8,941
Additions 2,122 10,272 -
At 31st March 2023 11,923 51,770 8,941
DEPRECIATION
At 1st April 2022 9,801 15,551 3,852
Charge for year 158 9,055 1,272
At 31st March 2023 9,959 24,606 5,124
NET BOOK VALUE
At 31st March 2023 1,964 27,164 3,817
At 31st March 2022 - 25,947 5,089

Location Landscapes Ltd (Registered number: 08687137)

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


4. TANGIBLE FIXED ASSETS - continued

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st April 2022 207,391 7,078 274,709
Additions 68,666 2,249 83,309
At 31st March 2023 276,057 9,327 358,018
DEPRECIATION
At 1st April 2022 95,549 3,972 128,725
Charge for year 35,093 1,899 47,477
At 31st March 2023 130,642 5,871 176,202
NET BOOK VALUE
At 31st March 2023 145,415 3,456 181,816
At 31st March 2022 111,842 3,106 145,984

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 31,287 3,983
Other debtors 36,458 5,137
67,745 9,120

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 8) 7,977 7,766
Hire purchase contracts 14,392 16,147
Trade creditors 20,307 67,659
Taxation and social security 36,243 72,083
Other creditors 1,275 4,251
80,194 167,906

Location Landscapes Ltd (Registered number: 08687137)

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


7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans (see note 8) 17,356 25,909
Hire purchase contracts 8,958 23,345
26,314 49,254

8. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank loans 7,977 7,766

Amounts falling due between one and two years:
Bank loans - 1-2 years 8,179 7,962

Amounts falling due between two and five years:
Bank loans - 2-5 years 9,177 17,947

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 25,333 33,675
Hire purchase contracts 23,350 39,492
48,683 73,167

Bank loans relate to a loan granted under the Bounce Back Loan Scheme. In the event of default by the company, repayment of the loan and interest is guaranteed by the UK government.

Hire purchase contracts are secured against the assets being financed.

Location Landscapes Ltd (Registered number: 08687137)

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


10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2023 and 31st March 2022:

2023 2022
£    £   
Mrs T A Harding
Balance outstanding at start of year - -
Amounts advanced 20,000 -
Amounts repaid (766 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 19,234 -