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Registration number: 10865601

A&A Landscaping & Groundworks Ltd

Filleted Unaudited Financial Statements

for the Year Ended 31 July 2023

 

A&A Landscaping & Groundworks Ltd

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 9

 

A&A Landscaping & Groundworks Ltd

(Registration number: 10865601)
Balance Sheet as at 31 July 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

10,957

21,917

Current assets

 

Debtors

5

34,927

30,856

Cash at bank and in hand

 

23,997

29,342

 

58,924

60,198

Creditors: Amounts falling due within one year

6

(49,829)

(49,861)

Net current assets

 

9,095

10,337

Total assets less current liabilities

 

20,052

32,254

Creditors: Amounts falling due after more than one year

6

(17,967)

(27,767)

Provisions for liabilities

(2,082)

(4,165)

Net assets

 

3

322

Capital and reserves

 

Called up share capital

1

2

Capital redemption reserve

1

-

Retained earnings

1

320

Shareholders' funds

 

3

322

For the financial year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 10 November 2023
 

 

A&A Landscaping & Groundworks Ltd

(Registration number: 10865601)
Balance Sheet as at 31 July 2023

.........................................
Mr A Jolley
Director

 

A&A Landscaping & Groundworks Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Suite G18
Genesis Centre
Innovation Way
Stoke on Trent
ST6 4BF

These financial statements were authorised for issue by the director on 10 November 2023.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

 

A&A Landscaping & Groundworks Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor vehicles

15% reducing balance

Plant and Machinery

20% Reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
 

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

 

A&A Landscaping & Groundworks Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

Financial instruments

Recognition and measurement
A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis or similar credit risk characteristics.


 

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2022 - 2).

 

A&A Landscaping & Groundworks Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 August 2022

210

36,440

36,650

Disposals

-

(15,000)

(15,000)

At 31 July 2023

210

21,440

21,650

Depreciation

At 1 August 2022

103

14,630

14,733

Charge for the year

21

1,919

1,940

Eliminated on disposal

-

(5,980)

(5,980)

At 31 July 2023

124

10,569

10,693

Carrying amount

At 31 July 2023

86

10,871

10,957

At 31 July 2022

107

21,810

21,917

5

Debtors

Current

2023
£

2022
£

Trade debtors

9,850

17,000

Prepayments

315

773

Other debtors

24,762

13,083

 

34,927

30,856

6

Creditors

Creditors: amounts falling due within one year

 

A&A Landscaping & Groundworks Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

Note

2023
£

2022
£

Due within one year

 

Loans and borrowings

9,800

9,800

Trade creditors

 

10,581

20,318

Taxation and social security

 

27,041

17,165

Accruals and deferred income

 

1,047

1,197

Other creditors

 

1,360

1,381

 

49,829

49,861

Creditors: amounts falling due after more than one year

Note

2023
£

2022
£

Due after one year

 

Loans and borrowings

17,967

27,767

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £35,403 (2018 - £0).

7

Related party transactions

All transactions undertaken with related parties were under normal market conditions and/or not material.

 

A&A Landscaping & Groundworks Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

Transactions with the director

2023

At 1 August 2022
£

Advances to director
£

Repayments by director
£

At 31 July 2023
£

Mr A Jolley

Directors loan

(6,918)

(37,889)

20,170

(24,636)

         
       

Mr S A Squires

Directors loan

(6,163)

(22,953)

29,116

-

         
       

 

2022

At 1 August 2021
£

Advances to director
£

Repayments by director
£

At 31 July 2022
£

Mr A Jolley

Directors loan

(4,900)

(30,505)

28,488

(6,918)

         
       

Mr S A Squires

Directors loan

(9,629)

(30,705)

34,171

(6,163)

         
       

 

 

A&A Landscaping & Groundworks Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2023

8

Non adjusting events after the financial period

There were no material events to report up to the date of approval of the financial statements by the board.