Registered number
12235772
Barrigan's Gardens & Landscapes Ltd
Filleted Accounts
30 September 2023
Barrigan's Gardens & Landscapes Ltd
Registered number: 12235772
Balance Sheet
as at 30 September 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 38,093 46,979
Current assets
Debtors 4 119,536 96,683
Cash at bank and in hand 22,744 11,237
142,280 107,920
Creditors: amounts falling due within one year 5 (107,767) (85,674)
Net current assets 34,513 22,246
Total assets less current liabilities 72,606 69,225
Creditors: amounts falling due after more than one year 6 (21,851) (26,214)
Net assets 50,755 43,011
Capital and reserves
Called up share capital 100 100
Profit and loss account 50,655 42,911
Shareholders' funds 50,755 43,011
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.
MR A P Barrigan
Director
Approved by the board on 5 March 2024
Barrigan's Gardens & Landscapes Ltd
Notes to the Accounts
for the year ended 30 September 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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 20% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 16 12
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 October 2022 12,405 55,039 67,444
Additions 638 - 638
At 30 September 2023 13,043 55,039 68,082
Depreciation
At 1 October 2022 4,579 15,886 20,465
Charge for the year 1,693 7,831 9,524
At 30 September 2023 6,272 23,717 29,989
Net book value
At 30 September 2023 6,771 31,322 38,093
At 30 September 2022 7,826 39,153 46,979
4 Debtors 2023 2022
£ £
Trade debtors 113,286 90,433
Other debtors 6,250 6,250
119,536 96,683
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 2,000 4,000
Obligations under finance lease and hire purchase contracts 4,207 4,029
Taxation and social security costs 42,252 21,854
Other creditors 59,308 55,791
107,767 85,674
6 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 13,667 14,000
Obligations under finance lease and hire purchase contracts 8,184 12,214
21,851 26,214
7 Other information
Barrigan's Gardens & Landscapes Ltd is a private company limited by shares and incorporated in England. Its registered office is:
67 Falsgrave Road
Scarborough
North Yorkshire
YO12 5EA
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