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Registration number: 05860083

YGS Landscapes Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 30 June 2023

 

YGS Landscapes Ltd

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 9

 

YGS Landscapes Ltd

Company Information

Directors

Mr S Warren-Brown

Mr Thomas William James

Registered office

6 Houndiscombe Road
Plymouth
Devon
PL4 6HH

Accountants

Houndiscombe Consultants Limited
T/A Condy Mathias Chartered Accountants
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH

 

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
YGS Landscapes Ltd
for the Year Ended 30 June 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of YGS Landscapes Ltd for the year ended 30 June 2023 as set out on pages 3 to 9 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 at
http://www.icaew.com/regulation.

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

It is your duty to ensure that YGS Landscapes Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of YGS Landscapes Ltd. You consider that YGS Landscapes Ltd 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 accounts of YGS Landscapes Ltd. 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 accounts.

......................................

Houndiscombe Consultants Limited
T/A Condy Mathias Chartered Accountants
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH

1 February 2024

 

YGS Landscapes Ltd

(Registration number: 05860083)
Balance Sheet as at 30 June 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

5

217,288

133,614

Current assets

 

Stocks

30,000

43,342

Debtors

6

977,544

705,868

Cash at bank and in hand

 

500

4,589

 

1,008,044

753,799

Creditors: Amounts falling due within one year

7

(680,456)

(484,130)

Net current assets

 

327,588

269,669

Total assets less current liabilities

 

544,876

403,283

Creditors: Amounts falling due after more than one year

7

(207,580)

(253,158)

Provisions for liabilities

(33,623)

(25,386)

Net assets

 

303,673

124,739

Capital and reserves

 

Called up share capital

200

115

Retained earnings

303,473

124,624

Shareholders' funds

 

303,673

124,739

 

YGS Landscapes Ltd

(Registration number: 05860083)
Balance Sheet as at 30 June 2023

For the financial year ending 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 1 February 2024 and signed on its behalf by:
 

.........................................

Mr S Warren-Brown

Director

.........................................

Mr Thomas William James

Director

 

YGS Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
6 Houndiscombe Road
Plymouth
Devon
PL4 6HH
United Kingdom

The principal place of business is:
Elfordleigh Nursery
Larch Grove
Nr Plympton
Plymouth
Devon
PL7 5EB

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

YGS Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

15% reducing balance

Motor vehicles

25% reducing balance

Office equipment

25% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

5 years straight line

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 48 (2022 - 35).

4

Intangible assets

Goodwill
 £

Total
£

Cost or valuation

At 1 July 2022

80,000

80,000

At 30 June 2023

80,000

80,000

Amortisation

At 1 July 2022

80,000

80,000

At 30 June 2023

80,000

80,000

Carrying amount

At 30 June 2023

-

-

 

YGS Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

5

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 July 2022

11,760

165,141

107,107

284,008

Additions

3,032

76,299

55,275

134,606

Disposals

-

(17,050)

-

(17,050)

At 30 June 2023

14,792

224,390

162,382

401,564

Depreciation

At 1 July 2022

5,026

89,122

56,246

150,394

Charge for the year

1,903

26,101

12,094

40,098

Eliminated on disposal

-

(6,216)

-

(6,216)

At 30 June 2023

6,929

109,007

68,340

184,276

Carrying amount

At 30 June 2023

7,863

115,383

94,042

217,288

At 30 June 2022

6,734

76,019

50,861

133,614

6

Debtors

2023
£

2022
£

Trade debtors

758,100

613,064

Prepayments

64,996

4,246

Other debtors

154,448

88,558

977,544

705,868

 

YGS Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

7

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Due within one year

 

Bank loans and overdrafts

8

135,509

54,650

Trade creditors

 

397,487

323,485

Taxation and social security

 

102,624

26,575

Accruals and deferred income

 

11,561

78,061

Other creditors

 

33,275

1,359

 

680,456

484,130

8

Loans and borrowings

2023
£

2022
£

Non-current loans and borrowings

Bank borrowings

140,666

228,667

Hire purchase contracts

66,914

24,491

207,580

253,158

2023
£

2022
£

Current loans and borrowings

Bank borrowings

64,000

40,000

Bank overdrafts

39,578

-

Hire purchase contracts

31,931

14,650

135,509

54,650

9

Related party transactions

During the year the company made advances totalling £24,043. This was cleared during the year. Interest is charged at the HMRC standard rate on any overdrawn amounts.

 

YGS Landscapes Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2023

10

Parent and ultimate parent undertaking

The company's immediate parent is Your Greener Solutions Limited 12888524, incorporated in England .

 The ultimate controlling party is Mr S Warren-Brown .