Registered number
10757536
J Crowther Landscapes Limited
Filleted Accounts
for the year ended
31 May 2023
J Crowther Landscapes Limited
Registered number: 10757536
Balance Sheet
as at 31 May 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 4 29,931 26,919
Current assets
Debtors 5 50,096 35,810
Cash at bank and in hand 3,691 31,724
53,787 67,534
Creditors: amounts falling due within one year 6 (39,596) (39,956)
Net current assets 14,191 27,578
Total assets less current liabilities 44,122 54,497
Creditors: amounts falling due after more than one year 7 (24,787) (31,938)
Provisions for liabilities (5,687) (5,115)
Net assets 13,648 17,444
Capital and reserves
Called up share capital 10 10
Profit and loss account 13,638 17,434
Shareholder's funds 13,648 17,444
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J C Crowther
Director
Approved by the board on 9 January 2024
J Crowther Landscapes Limited
Notes to the Accounts
for the year ended 31 May 2023
1 Accounting policies
Basis of preparation
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 represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Tools and equipment over 5 years
Motor vehicles over 4 years
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 4 4
3 Intangible fixed assets £
Goodwill:
Cost
At 1 June 2022 1,603
At 31 May 2023 1,603
Amortisation
At 1 June 2022 1,603
At 31 May 2023 1,603
Net book value
At 31 May 2023 -
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Tools and equipment Motor vehicles Total
£ £ £
Cost
At 1 June 2022 8,085 42,592 50,677
Additions 2,507 25,492 27,999
Disposals - (21,792) (21,792)
At 31 May 2023 10,592 46,292 56,884
Depreciation
At 1 June 2022 3,148 20,610 23,758
Charge for the year 1,553 8,013 9,566
On disposals - (6,371) (6,371)
At 31 May 2023 4,701 22,252 26,953
Net book value
At 31 May 2023 5,891 24,040 29,931
At 31 May 2022 4,937 21,982 26,919
5 Debtors 2023 2022
£ £
Trade debtors 33,839 23,573
Other debtors 16,257 12,237
50,096 35,810
6 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 4,200 6,700
Obligations under finance lease and hire purchase contracts 4,301 4,998
Trade creditors 15,911 12,499
Taxation and social security costs 13,872 8,494
Other creditors 1,312 7,265
39,596 39,956
7 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 10,092 17,730
Obligations under finance lease and hire purchase contracts 14,695 14,208
24,787 31,938
8 Other information
J Crowther Landscapes Limited is a private company limited by shares and incorporated in England. Its registered office is:
Samples Farm, Ashfield Green
Wickhambrook
Newmarket
Suffolk
CB8 8UZ
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