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Registered number: 11009236
Winslade Landscapes Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
de Jong Phillips Ltd
Chartered Accountants
First Floor
85 Great Portland Street
London
W1W 7LT
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 11009236
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,997 9,998
Tangible Assets 5 49,364 13,612
57,361 23,610
CURRENT ASSETS
Debtors 6 69,516 37,135
Cash at bank and in hand 194,142 65,628
263,658 102,763
Creditors: Amounts Falling Due Within One Year 7 (224,121 ) (104,863 )
NET CURRENT ASSETS (LIABILITIES) 39,537 (2,100 )
TOTAL ASSETS LESS CURRENT LIABILITIES 96,898 21,510
Creditors: Amounts Falling Due After More Than One Year 8 (34,998 ) (21,383 )
NET ASSETS 61,900 127
CAPITAL AND RESERVES
Called up share capital 10 100 100
Income Statement 61,800 27
SHAREHOLDERS' FUNDS 61,900 127
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For the year ending 31 October 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 Income Statement.
On behalf of the board
Mr Daniel Grimes
Director
29th January 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Winslade Landscapes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11009236 . The registered office is 29 Highclere Road, Aldershot, Hampshire, GU12 4EQ.
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 form 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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
2.4. 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:
Plant & Machinery 25 % Straight Line
Motor Vehicles 25 % Straight Line
Computer Equipment 33.33% Straight Line
2.5. Leasing and Hire Purchase Contracts
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 income statement 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 income statement as incurred.
2.6. Financial Instruments
The company accounts for its financial transactions in accordance with Section 11 and Section 12 of FRS 102.

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Short term debtors and 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.
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2.7. 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 year 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.
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 asset reflects 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.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was 2 (2022: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2022 20,000
As at 31 October 2023 20,000
Amortisation
As at 1 November 2022 10,002
Provided during the period 2,001
As at 31 October 2023 12,003
Net Book Value
As at 31 October 2023 7,997
As at 1 November 2022 9,998
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5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 4,210 29,804 2,713 36,727
Additions 21,625 31,000 501 53,126
As at 31 October 2023 25,835 60,804 3,214 89,853
Depreciation
As at 1 November 2022 2,476 18,806 1,833 23,115
Provided during the period 5,913 10,675 786 17,374
As at 31 October 2023 8,389 29,481 2,619 40,489
Net Book Value
As at 31 October 2023 17,446 31,323 595 49,364
As at 1 November 2022 1,734 10,998 880 13,612
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 66,946 22,981
Amounts recoverable on contracts - 1,965
Prepayments and accrued income 433 -
Other debtors - 3,478
Corporation tax recoverable assets 2,137 2,137
Director's loan account - 6,574
69,516 37,135
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 22,820 3,635
Trade creditors 22,450 7,926
Bank loans and overdrafts 4,039 3,940
Other taxes and social security 28,975 17,844
VAT 37,435 22,424
Other creditors 211 100
Accruals and deferred income 107,288 48,994
Director's loan account 903 -
224,121 104,863
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8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 28,393 10,738
Bank loans 6,605 10,645
34,998 21,383
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 22,820 3,635
Later than one year and not later than five years 28,393 10,738
51,213 14,373
51,213 14,373
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. Ultimate Controlling Party
The company's ultimate controlling party is by virtue of his ownership of 100% of the issued share capital in the company.
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