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Registration number: 4281772

Waterstone Landscapes Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2023

 

Waterstone Landscapes Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 8

 

Waterstone Landscapes Limited

Company Information

Director

RJ Mercer

Registered office

111/113 High Street
Evesham
Worcestershire
WR11 4XP

Accountants

Clement Rabjohns Limited
Chartered Accountants
111/113 High Street
Evesham
Worcestershire
WR11 4XP

 

Waterstone Landscapes Limited

(Registration number: 4281772)
Balance Sheet as at 30 September 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

91,505

47,930

Current assets

 

Stocks

5

1,000

1,000

Debtors

6

33,430

63,193

Cash at bank and in hand

 

30,630

27,070

 

65,060

91,263

Creditors: Amounts falling due within one year

7

(22,939)

(50,292)

Net current assets

 

42,121

40,971

Total assets less current liabilities

 

133,626

88,901

Provisions for liabilities

(22,876)

(9,106)

Net assets

 

110,750

79,795

Capital and reserves

 

Called up share capital

100

100

Retained earnings

110,650

79,695

Shareholders' funds

 

110,750

79,795

For the financial year ending 30 September 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 November 2023
 

 

Waterstone Landscapes Limited

(Registration number: 4281772)
Balance Sheet as at 30 September 2023

.........................................
RJ Mercer
Director

 

Waterstone Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

1

General information

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

The address of its registered office is:
111/113 High Street
Evesham
Worcestershire
WR11 4XP
England

The principal place of business is:
4 White Oaks
Main Street
Wick
Pershore
Worcestershire
WR10 3NZ

These financial statements were authorised for issue by the director on 27 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.

Going concern

The financial statements have been prepared on a going concern basis.

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.

 

Waterstone Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

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.

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

Office equipment

25% reducing balance

Plant and machinery

25% reducing balance

Motor vehicles

20% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Waterstone Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

 

Waterstone Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

4

Tangible assets

Plant and machinery
£

Office equipment
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 October 2022

52,078

8,548

33,000

93,626

Additions

78,280

-

-

78,280

Disposals

(19,585)

-

-

(19,585)

At 30 September 2023

110,773

8,548

33,000

152,321

Depreciation

At 1 October 2022

32,598

6,498

6,600

45,696

Charge for the year

23,390

513

6,600

30,503

Eliminated on disposal

(15,383)

-

-

(15,383)

At 30 September 2023

40,605

7,011

13,200

60,816

Carrying amount

At 30 September 2023

70,168

1,537

19,800

91,505

At 30 September 2022

19,480

2,050

26,400

47,930

5

Stocks

2023
£

2022
£

Raw materials and consumables

1,000

1,000

6

Debtors

Current

2023
£

2022
£

Trade debtors

3,430

-

Prepayments

30,000

63,193

 

33,430

63,193

7

Creditors

Creditors: amounts falling due within one year

 

Waterstone Landscapes Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

2023
£

2022
£

Due within one year

Taxation and social security

5,029

25,558

Accruals and deferred income

2,500

2,500

Other creditors

15,410

22,234

22,939

50,292