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Company Registration No. 10201329 (England and Wales)
360 Landscapes Limited Unaudited accounts for the year ended 31 May 2023
360 Landscapes Limited Unaudited accounts Contents
Page
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360 Landscapes Limited Company Information for the year ended 31 May 2023
Director
Mr J. Elliott
Secretary
Mr J. Elliott
Company Number
10201329 (England and Wales)
Registered Office
11 Old Mill Close Haddenham Aylesbury Bucks HP17 8HQ England
Accountants
Stephen Beard Accountancy Services 10 Cheshire Road Thame Oxon OX9 3LQ
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360 Landscapes Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,903 
4,911 
Current assets
Debtors
7,037 
5,258 
Cash at bank and in hand
4,119 
5,672 
11,156 
10,930 
Creditors: amounts falling due within one year
(6,605)
(4,347)
Net current assets
4,551 
6,583 
Total assets less current liabilities
9,454 
11,494 
Provisions for liabilities
Deferred tax
(932)
(933)
Net assets
8,522 
10,561 
Capital and reserves
Called up share capital
120 
120 
Profit and loss account
8,402 
10,441 
Shareholders' funds
8,522 
10,561 
For the year ending 31 May 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 5 February 2024 and were signed on its behalf by
Mr J. Elliott Director Company Registration No. 10201329
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360 Landscapes Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
360 Landscapes Limited is a private company, limited by shares, registered in England and Wales, registration number 10201329. The registered office is 11 Old Mill Close, Haddenham, Aylesbury, Bucks, HP17 8HQ, England.
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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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
20% Straight line
Motor vehicles
25% Reducing balance
Computer equipment
20% Straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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360 Landscapes Limited Notes to the Accounts for the year ended 31 May 2023
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2022
1,098 
8,144 
136 
9,378 
Additions
- 
1,495 
- 
1,495 
Disposals
(650)
- 
- 
(650)
At 31 May 2023
448 
9,639 
136 
10,223 
Depreciation
At 1 June 2022
893 
3,563 
11 
4,467 
Charge for the year
83 
1,363 
27 
1,473 
On disposals
(620)
- 
- 
(620)
At 31 May 2023
356 
4,926 
38 
5,320 
Net book value
At 31 May 2023
92 
4,713 
98 
4,903 
At 31 May 2022
205 
4,581 
125 
4,911 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
5,454 
4,770 
Accrued income and prepayments
1,583 
488 
7,037 
5,258 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
1,680 
1,958 
Trade creditors
284 
49 
Taxes and social security
2,966 
944 
Loans from directors
900 
664 
Accruals
775 
732 
6,605 
4,347 
7
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
932 
933 
2023 
2022 
£ 
£ 
Provision at start of year
933 
1,222 
Credited to the profit and loss account
(1)
(289)
Provision at end of year
932 
933 
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360 Landscapes Limited Notes to the Accounts for the year ended 31 May 2023
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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