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Company Registration No. 09236087 (England and Wales)
Grangewood Landscapes Limited Unaudited accounts for the year ended 30 April 2023
Grangewood Landscapes Limited Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
5,500 
6,000 
Tangible assets
3,984 
5,312 
9,484 
11,312 
Current assets
Debtors
- 
7,000 
Cash at bank and in hand
53,197 
47,285 
53,197 
54,285 
Creditors: amounts falling due within one year
(10,656)
(20,238)
Net current assets
42,541 
34,047 
Net assets
52,025 
45,359 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
51,925 
45,259 
Shareholders' funds
52,025 
45,359 
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 November 2023 and were signed on its behalf by
Mr Michael Piazza Director Company Registration No. 09236087
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Grangewood Landscapes Limited Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
Grangewood Landscapes Limited is a private company, limited by shares, registered in England and Wales, registration number 09236087. The registered office is Sopers House, Sopers Road, Cuffley, EN6 4RY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Finance leases
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Grangewood Landscapes Limited Notes to the Accounts for the year ended 30 April 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2022
10,000 
At 30 April 2023
10,000 
Amortisation
At 1 May 2022
4,000 
Charge for the year
500 
At 30 April 2023
4,500 
Net book value
At 30 April 2023
5,500 
At 30 April 2022
6,000 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2022
500 
22,397 
585 
23,482 
At 30 April 2023
500 
22,397 
585 
23,482 
Depreciation
At 1 May 2022
500 
17,524 
146 
18,170 
Charge for the year
- 
1,218 
110 
1,328 
At 30 April 2023
500 
18,742 
256 
19,498 
Net book value
At 30 April 2023
- 
3,655 
329 
3,984 
At 30 April 2022
- 
4,873 
439 
5,312 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
7,000 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
- 
1,521 
Taxes and social security
3,183 
11,918 
Loans from directors
6,723 
6,049 
Accruals
750 
750 
10,656 
20,238 
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Grangewood Landscapes Limited Notes to the Accounts for the year ended 30 April 2023
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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