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2022-03-31 11232628 dpl-frs:CostSales dpl-frs:Item9 2023-03-31 11232628 dpl-frs:DistributionCosts dpl-frs:Item9 2022-04-01 2023-03-31 11232628 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-04-01 2023-03-31 11232628 dpl-frs:Item10 2022-04-01 2023-03-31 11232628 dpl-frs:Item10 2022-03-31 11232628 dpl-frs:Item10 2023-03-31 11232628 dpl-frs:CostSales dpl-frs:Item10 2022-04-01 2023-03-31 11232628 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 11232628 dpl-frs:CostSales dpl-frs:Item10 2023-03-31 11232628 dpl-frs:DistributionCosts dpl-frs:Item10 2022-04-01 2023-03-31 11232628 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-04-01 2023-03-31 11232628 dpl-frs:Item11 2022-04-01 2023-03-31 11232628 dpl-frs:Item11 2022-03-31 11232628 dpl-frs:Item11 2023-03-31 11232628 dpl-frs:CostSales dpl-frs:Item11 2022-04-01 2023-03-31 11232628 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 11232628 dpl-frs:CostSales dpl-frs:Item11 2023-03-31 11232628 dpl-frs:DistributionCosts dpl-frs:Item11 2022-04-01 2023-03-31 11232628 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-04-01 2023-03-31 11232628 dpl-frs:Item12 2022-04-01 2023-03-31 11232628 dpl-frs:Item12 2022-03-31 11232628 dpl-frs:Item12 2023-03-31 11232628 dpl-frs:CostSales dpl-frs:Item12 2022-04-01 2023-03-31 11232628 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 11232628 dpl-frs:CostSales dpl-frs:Item12 2023-03-31 11232628 dpl-frs:DistributionCosts dpl-frs:Item12 2022-04-01 2023-03-31 11232628 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-04-01 2023-03-31 11232628 1 2022-04-01 2023-03-31 11232628 frs-countries:EnglandWales 2022-04-01 2023-03-31 11232628 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-31 11232628 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-31 11232628 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-03-31 11232628 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-03-31 11232628 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frs-core:ComputerEquipment 2022-03-31 11232628 frs-core:ComputerEquipment 2021-04-01 2022-03-31 11232628 frs-core:ComputerEquipment 2021-03-31 11232628 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-03-31 11232628 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-04-01 2022-03-31 11232628 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-31 11232628 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-03-31 11232628 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-04-01 2022-03-31 11232628 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-31 11232628 frs-core:FurnitureFittings 2022-03-31 11232628 frs-core:FurnitureFittings 2021-04-01 2022-03-31 11232628 frs-core:FurnitureFittings 2021-03-31 11232628 frs-core:NetGoodwill 2022-03-31 11232628 frs-core:NetGoodwill 2021-04-01 2022-03-31 11232628 frs-core:NetGoodwill 2021-03-31 11232628 frs-core:InvestmentPropertyIncludedWithinPPE 2022-03-31 11232628 frs-core:InvestmentPropertyIncludedWithinPPE 2021-04-01 2022-03-31 11232628 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-31 11232628 frs-core:LandBuildings 2022-03-31 11232628 frs-core:LandBuildings 2021-04-01 2022-03-31 11232628 frs-core:LandBuildings 2021-03-31 11232628 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-03-31 11232628 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-04-01 2022-03-31 11232628 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-31 11232628 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-03-31 11232628 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-04-01 2022-03-31 11232628 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-31 11232628 frs-core:MoreThanFiveYears 2021-04-01 2022-03-31 11232628 frs-core:MoreThanFiveYears 2022-03-31 11232628 frs-core:MotorVehicles 2022-03-31 11232628 frs-core:MotorVehicles 2021-04-01 2022-03-31 11232628 frs-core:MotorVehicles 2021-03-31 11232628 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frs-core:SharePremium 2021-04-01 2022-03-31 11232628 frs-core:SharePremium 2021-03-31 11232628 frs-core:SharePremium 2022-03-31 11232628 frs-core:ShareCapital 2021-04-01 2022-03-31 11232628 frs-core:ShareCapital 2021-03-31 11232628 frs-core:ShareCapital 2022-03-31 11232628 frs-core:RetainedEarningsAccumulatedLosses 2021-04-01 2022-03-31 11232628 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-31 11232628 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 11232628 frs-core:RetainedEarningsAccumulatedLosses 2021-03-31 11232628 frs-core:RetainedEarningsAccumulatedLosses 2022-03-31 11232628 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-31 11232628 frs-countries:UnitedKingdom 2021-04-01 2022-03-31 11232628 frs-countries:Europe 2021-04-01 2022-03-31 11232628 frs-countries:NorthAmerica 2021-04-01 2022-03-31 11232628 frs-countries:SouthAmerica 2021-04-01 2022-03-31 11232628 frs-countries:Asia 2021-04-01 2022-03-31 11232628 frs-countries:RestWorldOutsideUK 2021-04-01 2022-03-31 11232628 frs-bus:HighestPaidDirector 2021-04-01 2022-03-31 11232628 frs-bus:PrivateLimitedCompanyLtd 2021-04-01 2022-03-31 11232628 frs-bus:CompanyLimitedByGuarantee 2021-04-01 2022-03-31 11232628 frs-bus:LimitedLiabilityPartnershipLLP 2021-04-01 2022-03-31 11232628 frs-bus:LimitedLiabilityPartnershipsSORP 2021-04-01 2022-03-31 11232628 frs-bus:FullAccounts 2021-04-01 2022-03-31 11232628 frs-bus:FilletedAccounts 2021-04-01 2022-03-31 11232628 frs-bus:AbridgedAccounts 2021-04-01 2022-03-31 11232628 frs-bus:FRS102 2021-04-01 2022-03-31 11232628 frs-bus:MediumEntities 2021-04-01 2022-03-31 11232628 frs-bus:SmallEntities 2021-04-01 2022-03-31 11232628 frs-bus:EntityHasNeverTraded 2021-04-01 2022-03-31 11232628 frs-bus:EntityNoLongerTradingButTradedInPast 2021-04-01 2022-03-31 11232628 frs-bus:Audited 2021-04-01 2022-03-31 11232628 frs-bus:AuditExempt-NoAccountantsReport 2021-04-01 2022-03-31 11232628 frs-bus:AuditExemptWithAccountantsReport 2021-04-01 2022-03-31 11232628 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 11232628 frs-bus:LargeCompaniesRegimeForAccounts 2021-04-01 2022-03-31 11232628 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-04-01 2022-03-31 11232628 frs-bus:SmallCompaniesRegimeForAccounts 2021-04-01 2022-03-31 11232628 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 11232628 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 11232628 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-04-01 2022-03-31 11232628 frs-bus:OrdinaryShareClass1 2021-04-01 2022-03-31 11232628 frs-bus:OrdinaryShareClass1 2021-03-31 11232628 frs-bus:OrdinaryShareClass1 2022-03-31 11232628 frs-bus:OrdinaryShareClass2 2021-04-01 2022-03-31 11232628 frs-bus:OrdinaryShareClass2 2021-03-31 11232628 frs-bus:OrdinaryShareClass2 2022-03-31 11232628 frs-bus:OrdinaryShareClass3 2021-04-01 2022-03-31 11232628 frs-bus:OrdinaryShareClass3 2021-03-31 11232628 frs-bus:OrdinaryShareClass3 2022-03-31 11232628 frs-bus:OrdinaryShareClass4 2021-04-01 2022-03-31 11232628 frs-bus:OrdinaryShareClass4 2021-03-31 11232628 frs-bus:OrdinaryShareClass4 2022-03-31 11232628 frs-bus:OrdinaryShareClass5 2021-04-01 2022-03-31 11232628 frs-bus:OrdinaryShareClass5 2021-03-31 11232628 frs-bus:OrdinaryShareClass5 2022-03-31 11232628 frs-bus:PreferenceShareClass1 2021-04-01 2022-03-31 11232628 frs-bus:PreferenceShareClass1 2021-03-31 11232628 frs-bus:PreferenceShareClass1 2022-03-31 11232628 frs-bus:PreferenceShareClass2 2021-04-01 2022-03-31 11232628 frs-bus:PreferenceShareClass2 2021-03-31 11232628 frs-bus:PreferenceShareClass2 2022-03-31 11232628 frs-bus:PreferenceShareClass3 2021-04-01 2022-03-31 11232628 frs-bus:PreferenceShareClass3 2021-03-31 11232628 frs-bus:PreferenceShareClass3 2022-03-31 11232628 frs-bus:PreferenceShareClass4 2021-04-01 2022-03-31 11232628 frs-bus:PreferenceShareClass4 2021-03-31 11232628 frs-bus:PreferenceShareClass4 2022-03-31 11232628 frs-bus:PreferenceShareClass5 2021-04-01 2022-03-31 11232628 frs-bus:PreferenceShareClass5 2021-03-31 11232628 frs-bus:PreferenceShareClass5 2022-03-31 11232628 1 2021-04-01 2022-03-31 11232628 1 2022-03-31 11232628 1 2021-04-01 2022-03-31 11232628 frs-core:LeasedAssets 2021-04-01 2022-03-31 11232628 frs-core:OwnedAssets 2021-04-01 2022-03-31 11232628 frs-core:CurrencyRisk 2021-04-01 2022-03-31 11232628 frs-core:MarketRisk 2021-04-01 2022-03-31 11232628 frs-core:InterestRateRisk 2021-04-01 2022-03-31 11232628 frs-core:DeferredTaxation 2021-04-01 2022-03-31 11232628 frs-core:DeferredTaxation 2021-03-31 11232628 frs-core:DeferredTaxation 2022-03-31 11232628 frs-core:OtherProvisionsContingentLiabilities 2021-04-01 2022-03-31 11232628 frs-core:OtherProvisionsContingentLiabilities 2021-03-31 11232628 frs-core:OtherProvisionsContingentLiabilities 2022-03-31 11232628 frs-core:ProvisionsDeferredTax 2022-03-31 11232628 frs-core:OtherDeferredTax 2022-03-31 11232628 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-03-31 11232628 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-03-31 11232628 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-03-31 11232628 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-04-01 2022-03-31 11232628 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-31 11232628 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-03-31 11232628 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 11232628 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-31 11232628 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-03-31 11232628 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-04-01 2022-03-31 11232628 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-31 11232628 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-03-31 11232628 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2022-03-31 11232628 frs-core:RevaluationInvestmentPropertyDeferredTax 2022-03-31 11232628 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2022-03-31 11232628 frs-core:OtherPost-employmentBenefitsDeferredTax 2022-03-31 11232628 frs-core:Share-basedPaymentsDeferredTax 2022-03-31 11232628 frs-core:TaxCreditsDeferredTax 2022-03-31 11232628 frs-core:CostValuation 2021-03-31 11232628 frs-core:AdditionsToInvestments 2022-03-31 11232628 frs-core:DisposalsRepaymentsInvestments 2022-03-31 11232628 frs-core:RevaluationsIncreaseDecreaseInInvestments 2022-03-31 11232628 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2022-03-31 11232628 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-03-31 11232628 frs-core:OtherIncreaseDecreaseInInvestments 2022-03-31 11232628 frs-core:CostValuation 2022-03-31 11232628 frs-core:ProvisionsForImpairmentInvestments 2021-03-31 11232628 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-03-31 11232628 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-03-31 11232628 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-03-31 11232628 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-03-31 11232628 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-03-31 11232628 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 11232628 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-03-31 11232628 frs-core:ProvisionsForImpairmentInvestments 2022-03-31 11232628 frs-core:ListedExchangeTraded 2022-03-31 11232628 frs-core:ListedExchangeTraded 2021-03-31 11232628 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-31 11232628 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-03-31 11232628 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2022-03-31 11232628 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 11232628 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2022-03-31 11232628 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 11232628 frs-core:OtherIncreaseDecreaseInInvestments frs-core:ListedExchangeTraded 2022-03-31 11232628 frs-core:CostValuation frs-core:ListedExchangeTraded 2022-03-31 11232628 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-03-31 11232628 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Registered number: 11232628
COMMUNAL SPACE MAINTENANCE & GARDENS LTD
Unaudited Financial Statements
For The Year Ended 31 March 2023
CLASSIC ACCOUNTANCY SERVICES (UK) LTD
33A CROOK LOG
BEXLEYHEATH
KENT
DA6 8EB
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11232628
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,000 17,333
13,000 17,333
CURRENT ASSETS
Debtors 5 29,447 64,628
Cash at bank and in hand 1,405 30,357
30,852 94,985
Creditors: Amounts Falling Due Within One Year 6 (76,012 ) -
NET CURRENT ASSETS (LIABILITIES) (45,160 ) 94,985
TOTAL ASSETS LESS CURRENT LIABILITIES (32,160 ) 112,318
Creditors: Amounts Falling Due After More Than One Year 7 (65,788 ) (210,152 )
NET LIABILITIES (97,948 ) (97,834 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (97,950 ) (97,836 )
SHAREHOLDERS' FUNDS (97,948) (97,834)
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Miss ANNETTE FRENCH
Director
Mr Anthony PAGET
Director
11/03/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
COMMUNAL SPACE MAINTENANCE & GARDENS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11232628 . The registered office is 33a Crook Log, Bexleyheath, DA6 8EB.
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:
Motor Vehicles 25%
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 April 2022 18,385
As at 31 March 2023 18,385
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 April 2022 1,052
Provided during the period 4,333
As at 31 March 2023 5,385
Net Book Value
As at 31 March 2023 13,000
As at 1 April 2022 17,333
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 17,447 47,448
Prepayments and accrued income 12,000 17,180
29,447 64,628
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other taxes and social security 13,788 -
VAT 62,224 -
76,012 -
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 41,874 -
Other creditors 23,914 210,152
65,788 210,152
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4