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Registered Number: 12500455
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 31 March 2023

for

BEAULIEU LANDSCAPES DESIGN LIMITED

Directors Mr C Maynard
Mr G M Maynard
Mrs K Maynard
Registered Number 12500455
Registered Office Mountbatten House
Grosvenor Square
Southampton
SO15 2JU
Accountants Numeric Accounting Limited
Chartered Certified Accountants
Suite 1, The Portway Centre,
Old Sarum Park, Old Sarum
Salisbury
SP4 6EB
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 15,128    14,995 
15,128    14,995 
Current assets      
Stocks 4 7,257   
Debtors: amounts falling due within one year 5 20,169    16,352 
Cash at bank and in hand 13,306    15,462 
40,732    31,814 
Creditors: amount falling due within one year 6 (52,651)   (46,551)
Net current liabilities (11,919)   (14,737)
 
Total assets less current liabilities 3,209    258 
Provisions for liabilities 7 (3,019)  
Net assets 190    258 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 90    158 
Shareholder's funds 190    258 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 27 November 2023 and were signed on its behalf by:


-------------------------------
Mr G M Maynard
Director
2
General Information
Beaulieu Landscapes Design Limited is a private company, limited by shares, registered in England and Wales, registration number 12500455, registration address Mountbatten House, Grosvenor Square, Southampton, SO15 2JU.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Cost of sales
The cost of sales is the accumulated total of all costs used to create a product or service, which has been sold.
Employee Benefits
The company operates a defined contribution pension scheme.  The costs are expensed in the period in which they are incurred.
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 taxation
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.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Motor Vehicles 20% Reducing Balance
Financial instruments
A financial instrument is a contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

When a financial asset or financial liability is recognised initially, the entity shall measure it at the transaction price unless the arrangement constitutes, in effect, a financing transaction. An arrangement constitutes a financing transaction if payment is deferred beyond normal business terms or is financed at a rate of interest that is not a market rate.

At the end of each reporting period, an entity shall measure all financial instruments which constitute a financing arrangement at fair value and recognise changes in fair value in profit or loss.
2.

Average number of employees

Average number of employees during the year was 9 (2022 : 12).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 April 2022 7,366    17,625    24,991 
Additions 532    3,912    4,444 
Disposals    
At 31 March 2023 7,898    21,537    29,435 
Depreciation
At 01 April 2022 2,946    7,050    9,996 
Charge for year 1,544    2,767    4,311 
On disposals    
At 31 March 2023 4,490    9,817    14,307 
Net book values
Closing balance as at 31 March 2023 3,408    11,720    15,128 
Opening balance as at 01 April 2022 4,420    10,575    14,995 


4.

Stocks

2023
£
  2022
£
Work in Progress 7,257   
7,257   

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 19,897    16,352 
Provision for Doubtful Debts (1,420)  
Prepayments & Accrued Income 1,692   
20,169    16,352 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 10,890    9,084 
PAYE & Social Security 1,729    1,865 
Pension Payable 234    222 
Accrued Expenses 2,416   
Payment in Advance 1,694   
Credit Card 4,686   
Wages & Salaries Control Account   1,057 
Directors' Current Accounts 14,922    23,368 
VAT 16,080    10,955 
52,651    46,551 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 3,019   
3,019   

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

9.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
Mr C Maynard, Mr G M Maynard and Mrs K Maynard(14,922)(23,368)

The loan is interest free with no fixed date of repayment.
10.

Dividend

During the year, total dividends of £43,768 (2022 - £36,859) were paid to the directors.
3