OC427951falseLandscaping activities2022-08-012023-07-31http://www.companieshouse.gov.uk/2022-07-31http://www.companieshouse.gov.uk/cd:Director12022-08-012023-07-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2022-07-31http://www.companieshouse.gov.uk/cd:Director22022-08-012023-07-31http://www.companieshouse.gov.uk/cd:LimitedLiabilityPartnershipLLP2022-08-012023-07-31http://www.companieshouse.gov.uk/pt:CommercialMotorVehicles2023-07-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2022-07-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2023-07-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2022-08-012023-07-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2022-08-012023-07-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2023-07-31http://www.companieshouse.gov.uk/2021-08-012022-07-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2022-07-31http://www.companieshouse.gov.uk/2022-08-012023-07-31http://www.companieshouse.gov.uk/2022-07-31http://www.companieshouse.gov.uk/cd:FRS1022022-08-012023-07-31http://www.companieshouse.gov.uk/2023-07-31http://www.companieshouse.gov.uk/cd:FullAccounts2022-08-012023-07-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: OC427951

Terra Nova Landscapes LLP

ACCOUNTS
FOR THE YEAR ENDED 31/07/2023

Prepared By:
Montague Kaye
Registered Auditors & Accountants
82 Reddish Road
Reddish
Stockport
SK5 7QU

Terra Nova Landscapes LLP

ACCOUNTS
FOR THE YEAR ENDED 31/07/2023
DESIGNATED MEMBERS
Mr N Boulton
Mr D A Thompson
REGISTERED OFFICE
39 Belmont Road
Northwich
Cheshire
CW9 7HS
COMPANY NUMBER
OC427951
ACCOUNTANTS
Montague Kaye
Registered Auditors & Accountants
82 Reddish Road
Reddish
Stockport
SK5 7QU

Terra Nova Landscapes LLP

CONTENTS
Page
Report of the Members3
Report of the Accountants4
Profit and Loss Account5
Balance Sheet6
Notes to the Accounts8
The following do not form part of the statutory financial statements:
Trading and Profit and Loss Account13
Profit and Loss Account Summaries14
Capital Accounts-
Current Accounts15

Terra Nova Landscapes LLP

MEMBERS' REPORT
FOR THE YEAR ENDED 31/07/2023
The members present their report and accounts for the year ended 31/07/2023
PRINCIPAL ACTIVITIES
The principal activity of the LLP in the year under review was Landscaping activities .
RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS
The profit for the year before members' remuneration and profit shares was £55,362 (2022 £62,474).
DRAWINGS POLICY
The LLP operates a drawings policy which has regard to a cautious estimate of expected profits. Drawings are restricted to prudent levels, taking into account working capital performance, until the results for the year and individual members' allocations have been determined.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
This report was approved on behalf of the members on 12/11/2023
Mr N Boulton
Designated member

Terra Nova Landscapes LLP

ACCOUNTANTS' REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS
OF TERRA NOVA LANDSCAPES LLP, FOR THE YEAR ENDED 31/07/2023
In order to assist you to fulfill your duties under the Companies Act 2006 as applied to LLP's, we have prepared for your approval the accounts of Terra Nova Landscapes LLP for the year ended 31/07/2023 as set out on pages 5 to 12 from the entity's accounting records and from information and explanations you have given us.
As a practising member of the ACCA, we are subject to its ethical and other professional requirements which are detailed on their website.
This report is made solely to the members of Terra Nova Landscapes LLP, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Terra Nova Landscapes LLP and state those matters that we have agreed to state to the Board of Directors of Terra Nova Landscapes LLP, as a body, in this report, in accordance with the requirements of the ACCA as detailed on their website. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Terra Nova Landscapes LLP and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Terra Nova Landscapes LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profitability of Terra Nova Landscapes LLP. You consider that Terra Nova Landscapes LLP is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Terra Nova Landscapes LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Montague Kaye
Registered Auditors & Accountants
82 Reddish Road
Reddish
Stockport
SK5 7QU
12/11/2023

Terra Nova Landscapes LLP

PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED31/07/2023
Notes20232022
££
TURNOVER3199,812157,946
Cost of sales(113,495)(80,496)
GROSS PROFIT86,31777,450
Administrative expenses(30,517)(14,538)
OPERATING PROFIT55,80062,912
Interest payable and similar charges4(438)(438)
PROFIT FOR THE FINANCIALYEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS55,36262,474

Terra Nova Landscapes LLP

BALANCE SHEET AT 31/07/2023
20232022
Notes££
FIXED ASSETS
Tangible assets716,6407,541
CURRENT ASSETS
Stock1d5003,150
Debtors914,2688,865
Cash at bank and in hand4,1462,484
18,91414,499
CREDITORS: Amounts falling due within one year1035,55420,632
NET CURRENT LIABILITIES(16,640)(6,133)
TOTAL ASSETS LESS CURRENT LIABILITIES-1,408
CREDITORS: Amounts falling due after more than oneyear11-278
NET ASSETS ATTRIBUTABLE TO MEMBERS-1,130
LOANS AND OTHER DEBTS DUE TO MEMBERS12-1,130
MEMBERS ' OTHER INTERESTS
-1,130
TOTAL MEMBERS' INTERESTS
Loans and other debts due to members12-1,130
Amounts due from members9(11,668)(6,190)
(11,668)(5,060)

Terra Nova Landscapes LLP

BALANCE SHEET AT 31/07/2023
For the year ending 31/07/2023 the LLP was entitled to exemption under section 477 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
The members acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs.
Approved by the members on 12/11/2023 and signed on their behalf by
.............................
Mr N Boulton
Designated Member
.............................
Mr D Thompson
Designated Member

Terra Nova Landscapes LLP

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/07/2023
1. ACCOUNTING POLICIES
1b. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.
1b. Basis Of Accounting
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015) and the requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.
1c. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehiclesreducing balance 25%
Equipmentreducing balance 25%
1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
1e. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

Terra Nova Landscapes LLP

2. INFORMATION IN RELATION TO MEMBERS 20232022
The average number of members during the year was22
3. TURNOVER
The turnover and pre-tax result is attributable to Landscaping activities.
20232022
££
Sales199,812157,946
199,812157,946
4. INTEREST PAYABLE AND SIMILAR CHARGES 20232022
££
Hire purchase interest438438
438438
5. DIRECTORS AND EMPLOYEES
Particulars of employees (including directors) are shown below:
Employee costs during the year amounted to: 20232022
££
Wages and salaries11,506-
11,506-
6. EMPLOYEES
20232022
No.No.
Average number of employees--

Terra Nova Landscapes LLP

7. TANGIBLE FIXED ASSETS
Commercial
VehiclesEquipmentTotal
£££
Cost
At 01/08/20229,5004,29613,796
Additions14,645-14,645
At 31/07/202324,1454,29628,441
Depreciation
At 01/08/20224,1562,0996,255
For the year4,9975495,546
At 31/07/20239,1532,64811,801
Net Book Amounts
At 31/07/202314,9921,64816,640
At 31/07/20225,3442,1977,541
8. STOCK 20232022
££
Stock comprises:
Work in progress5003,150
5003,150
9. DEBTORS 20232022
££
Amounts falling due within one year:
Trade debtors-75
Amounts due from members11,6686,190
Other Debtors2,6002,600
14,2688,865

Terra Nova Landscapes LLP

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20232022
££
Trade creditors2,3413,915
Taxation and social security6,3312,694
Other creditors12,7154,754
21,38711,363
11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20232022
££
Other creditors-278
-278
Included in other creditors are:
Obligations under hire purchase-278
12. LOANS AND OTHER DEBTS DUE TO MEMBERS 20232022
££
Amounts due to members-1,130
The loans and debts due to members rank equally with debts due to ordinary creditors in a winding up.

Terra Nova Landscapes LLP

13. MEMBERS INTERESTS
Members' capital (classified as equity)ReservesTotalLoans and other debts due to/(from) membersTotal
£££££
Amount due to members1,130
Amount due from members(6,190)
Balance at 01/08/2022---(5,060)(5,060)
Profit for the financial year available for discretionary division among members55,36255,362-55,362
Members' interests after profit for the year-55,36255,362(5,060)50,302
Other divisions of profit(55,362)(55,362)55,362
Capital Introduced4,0004,000
Drawings(65,970)(65,970)
Amount due from members(11,668)
Balance at 31/07/2023---(11,668)(11,668)

Terra Nova Landscapes LLP

TRADING AND PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31/07/2023
20232022
££
Turnover199,812157,946
Cost of Sales:
Stock at 31/07/20223,1504,000
Purchases75,95640,634
Other direct expenses34,88939,012
113,99583,646
Stock at 31/07/2023(500)(3,150)
113,49580,496
Gross Profit86,31777,450
86,31777,450
Less:
Distribution costs140290
Administrative expenses30,37714,248
Interest payable and similar charges438438
30,95514,976
Net profit for the year before taxation55,36262,474
Net profit for the year after taxation55,36262,474
Retained profits carried forward55,36262,474
This page does not form part of the Company's Statutory Accounts and is prepared for the information of the Directors only.

Terra Nova Landscapes LLP

PROFIT AND LOSS ACCOUNT SUMMARIES
FOR THE YEAR ENDED 31/07/2023
20232022
££
Cost of sales - purchases:
Materials75,95640,634
75,95640,634
Cost of sales - other direct costs:
Plant hire28,02332,203
Waste removal-783
Equipment rental6,5985,900
Sundry tools and maintenance268126
34,88939,012
Distribution Costs:
Advertising and sales promotion140290
140290
Interest payable and similar charges:
Hire purchase interest438438
438438

Terra Nova Landscapes LLP

PROFIT AND LOSS ACCOUNT SUMMARIES
FOR THE YEAR ENDED 31/07/2023
20232022
Administrative Expenses:
Insurance1,531442
Rent624624
Wages - casual11,506-
Computer costs180180
Motor, travel and subsistence7,7657,376
Accountancy fees700700
Professional fees325685
Protective clothing 445315
Stationery & office supplies356357
Telephone 1,206956
Bank charges14584
Sundry expenses5015
Depreciation and Amortisation:
Depreciation of commercial vehicles4,9951,782
Depreciation of equipment549732
30,37714,248
This page does not form part of the Company's Statutory Accounts and is prepared for the information of the Directors only.
14. MEMBERS' CURRENT ACCOUNTS
Mr N BoultonMr D A ThompsonTotal
£££
At 01/08/2022(6,190)1,130(5,060)
Introductions-4,0004,000
Share of profit27,68127,68155,362
21,49132,81154,302
Drawings32,98532,98565,970
At 31/07/2023(11,494)(174)(11,668)