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Registered number: 04636181
Shed Grounds Maintenance Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Cairns Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04636181
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 232,344 172,444
232,344 172,444
CURRENT ASSETS
Debtors 5 389,431 236,924
Cash at bank and in hand 80,507 84,297
469,938 321,221
Creditors: Amounts Falling Due Within One Year 6 (290,067 ) (211,717 )
NET CURRENT ASSETS (LIABILITIES) 179,871 109,504
TOTAL ASSETS LESS CURRENT LIABILITIES 412,215 281,948
Creditors: Amounts Falling Due After More Than One Year 7 (59,998 ) (41,526 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (38,975 ) (29,385 )
NET ASSETS 313,242 211,037
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 313,240 211,035
SHAREHOLDERS' FUNDS 313,242 211,037
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Peter Botham
Director
22/06/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Shed Grounds Maintenance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04636181 . The registered office is Woodthorpe House, Mill Lane, Old Tupton, Chesterfield, Derbyshire, S42 6AE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold No depreciation
Plant & Machinery 15% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 15% straight line
Computer Equipment 25% straight line
2.4. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 5 3
Sales, marketing and distribution 2 2
Manufacturing 18 17
25 22
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2022 18,194 247,897 281,504 11,510
Additions 9,020 47,076 64,491 653
Disposals - - (44,858 ) -
As at 31 March 2023 27,214 294,973 301,137 12,163
Depreciation
As at 1 April 2022 - 187,998 191,369 9,680
Provided during the period - 21,211 44,607 541
Disposals - - (44,858 ) -
As at 31 March 2023 - 209,209 191,118 10,221
Net Book Value
As at 31 March 2023 27,214 85,764 110,019 1,942
As at 1 April 2022 18,194 59,899 90,135 1,830
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Computer Equipment Total
£ £
Cost
As at 1 April 2022 18,716 577,821
Additions 6,150 127,390
Disposals - (44,858 )
As at 31 March 2023 24,866 660,353
Depreciation
As at 1 April 2022 16,330 405,377
Provided during the period 1,131 67,490
Disposals - (44,858 )
As at 31 March 2023 17,461 428,009
Net Book Value
As at 31 March 2023 7,405 232,344
As at 1 April 2022 2,386 172,444
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 337,752 219,208
Prepayments and accrued income 39,397 17,716
Other debtors - CIS 2,543 -
Other debtors - Projects 9,739 -
389,431 236,924
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 52,166 36,157
Trade creditors 125,497 79,269
Other taxes and social security 11,021 7,385
VAT 65,008 55,912
Other creditors 36,142 23,920
Accruals and deferred income - 8,943
Director's loan account 233 131
290,067 211,717
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 59,998 41,526
59,998 41,526
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8. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 52,166 36,157
Later than one year and not later than five years 59,998 41,526
112,164 77,683
112,164 77,683
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
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