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CUMBRIAN PROPERTY SERVICES LIMITED

Registered Number
05566279
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

CUMBRIAN PROPERTY SERVICES LIMITED
Company Information
for the year from 1 October 2022 to 30 September 2023

Directors

Mr J Goddard
Mr S J Impey
Mr J T Roberts

Registered Address

2 Hobson Court
Penrith 40 Business Park
Penrith
CA11 9GQ

Registered Number

05566279 (England and Wales)
CUMBRIAN PROPERTY SERVICES LIMITED
Statement of Financial Position
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets656,45625,659
56,45625,659
Current assets
Stocks78,1365,838
Debtors873,8526,370
Cash at bank and on hand229,872140,131
311,860152,339
Creditors amounts falling due within one year9(158,155)(109,078)
Net current assets (liabilities)153,70543,261
Total assets less current liabilities210,16168,920
Creditors amounts falling due after one year10(25,574)(34,242)
Net assets184,58734,678
Capital and reserves
Called up share capital120120
Profit and loss account184,46734,558
Shareholders' funds184,58734,678
The financial statements were approved and authorised for issue by the Board of Directors on 30 November 2023, and are signed on its behalf by:
Mr S J Impey
Director
Registered Company No. 05566279
CUMBRIAN PROPERTY SERVICES LIMITED
Notes to the Financial Statements
for the year ended 30 September 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The company is a subsidiary which is a part of a small group of which is exempt from producing group accounts. This company's parent undertaking is Wildroof Landscapes Limited, a company registered in England and Wales, company number 14338045.
2.Basis of measurement used in financial statements
The financial statements have been prepared under the historical cost convention on a going concern basis 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.
3.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or the 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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
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.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the Statement of Financial Position. They are depreciated over the shorter of their useful lives or the term of the lease. All other lease arrangements are classified as an operating lease. Payments made under operating leases are charged to the Income Statement on a straight line basis over the lease term.
Employee benefits policy
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.
Valuation of financial instruments policy
The company 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.
4.Prior period and policy change adjustments
Deferred tax in the previous year has been restated.
5.Employee information

20232022
Average number of employees during the year57
6.Property, plant and equipment

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 October 2231,70266,1184,098101,918
Additions19,46719,49880539,770
At 30 September 2351,16985,6164,903141,688
Depreciation and impairment
At 01 October 2225,35149,4231,48576,259
Charge for year5,3912,8657178,973
At 30 September 2330,74252,2882,20285,232
Net book value
At 30 September 2320,42733,3282,70156,456
At 30 September 226,35116,6952,61325,659
7.Stocks
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to completed the sale. The impairment loss is recognised immediately in the Income Statement.

2023

2022

££
Raw materials and consumables8,1365,838
Total8,1365,838
8.Debtors

2023

2022

££
Trade debtors / trade receivables63,4286,370
Amounts owed by group undertakings10,424-
Total73,8526,370
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.
9.Creditors within one year

2023

2022

££
Trade creditors / trade payables32,73319,310
Bank borrowings and overdrafts10,00010,000
Taxation and social security82,86447,872
Finance lease and HP contracts7,990-
Other creditors5292,367
Accrued liabilities and deferred income24,03929,529
Total158,155109,078
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.
10.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts24,24234,242
Other creditors1,332-
Total25,57434,242
Finance lease and HP contracts are included within other creditors and are secured against the assets to which they relate. Bank borrowings and overdrafts are secured by fixed and floating charges over the assets of the company.
11.Provisions for liabilities
The provision for deferred tax is made up of £14,100 in respect of accelerated capital allowances.