Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-30truetrue12022-07-01false1The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 06584645 2022-07-01 2023-06-30 06584645 2021-07-01 2022-06-30 06584645 2023-06-30 06584645 2022-06-30 06584645 c:Director1 2022-07-01 2023-06-30 06584645 d:CurrentFinancialInstruments 2023-06-30 06584645 d:CurrentFinancialInstruments 2022-06-30 06584645 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 06584645 d:CurrentFinancialInstruments d:WithinOneYear 2022-06-30 06584645 d:ShareCapital 2023-06-30 06584645 d:ShareCapital 2022-06-30 06584645 d:RetainedEarningsAccumulatedLosses 2023-06-30 06584645 d:RetainedEarningsAccumulatedLosses 2022-06-30 06584645 c:OrdinaryShareClass1 2022-07-01 2023-06-30 06584645 c:OrdinaryShareClass1 2023-06-30 06584645 c:OrdinaryShareClass1 2022-06-30 06584645 c:FRS102 2022-07-01 2023-06-30 06584645 c:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 06584645 c:FullAccounts 2022-07-01 2023-06-30 06584645 c:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 06584645









L & S LANDSCAPES LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2023

 
L & S LANDSCAPES LIMITED
REGISTERED NUMBER: 06584645

BALANCE SHEET
AS AT 30 JUNE 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
15,626
15,686

  
15,626
15,686

Creditors: amounts falling due within one year
 5 
(50,390)
(48,514)

Net current liabilities
  
 
 
(34,764)
 
 
(32,828)

Total assets less current liabilities
  
(34,764)
(32,828)

  

Net liabilities
  
(34,764)
(32,828)


Capital and reserves
  

Called up share capital 
 6 
2
2

Profit and loss account
  
(34,766)
(32,830)

  
(34,764)
(32,828)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr B L Moore
Director

Date: 28 February 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
L & S LANDSCAPES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

1.


General information

L & S Landscapes Limited is a private Company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ. The Company is not part of a group.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company has continued to not trade, but has been looking for work. 
The director considers that the resources available to the Company will be sufficient for it to be able to continue as a going concern. The financial statements do not contain any adjustments that would be required if the Company were not able to continue as a going concern. 

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 2

 
L & S LANDSCAPES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

2.Accounting policies (continued)

 
2.5

Creditors

Short-term 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.

 
2.6

Financial instruments

The Company only enters into basic financial instrument 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, loans to related parties and investments in ordinary shares.

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 Statement of Income and Retained Earnings.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Debtors

2023
2022
£
£


Other debtors
4,998
4,998

Prepayments
-
60

Tax recoverable
10,628
10,628

15,626
15,686



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
-
120

Other creditors
48,890
46,894

Accruals
1,500
1,500

50,390
48,514


Page 3

 
L & S LANDSCAPES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023

6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



2 (2022 - 2) Ordinary shares of £1.00 each
2
2



7.


Related party transactions

During the year the Company operated a loan with LSL Surfacing Ltd, a Company under common control. The amount payable to LSL Surfacing Ltd at the year end was £48,890 (2022 - £46,894). This loan is interest free and repayable on demand.


Page 4