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REGISTERED NUMBER: 04814205 (England and Wales)










C + C LANDSCAPES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2023






C + C LANDSCAPES LIMITED (REGISTERED NUMBER: 04814205)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023










Page

Balance Sheet 1

Notes to the Financial Statements 2 to 5


C + C LANDSCAPES LIMITED (REGISTERED NUMBER: 04814205)

BALANCE SHEET
31ST DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 24,412 32,428
24,412 32,428

CURRENT ASSETS
Debtors 6 12,140 11,700
Cash at bank 15,554 14,674
27,694 26,374
CREDITORS
Amounts falling due within one year 7 35,130 34,490
NET CURRENT LIABILITIES (7,436 ) (8,116 )
TOTAL ASSETS LESS CURRENT LIABILITIES 16,976 24,312

CREDITORS
Amounts falling due after more than one year 8 14,167 24,167
NET ASSETS 2,809 145

CAPITAL AND RESERVES
Called up share capital 10 2 2
Retained earnings 2,807 143
SHAREHOLDERS' FUNDS 2,809 145

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 15th April 2024 and were signed by:



M Crompton - Director


C + C LANDSCAPES LIMITED (REGISTERED NUMBER: 04814205)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023


1. STATUTORY INFORMATION

C + C Landscapes Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04814205

Registered office: 54 Chandos Avenue
Leeds
West Yorkshire
LS8 1QX

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders and the bank will continue to financially support the company.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Intangible fixed assets
The amount paid in connection with the acquisition of a franchise in 2008, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery - 15% on cost
Motor vehicles- 25% on cost
Computer equipment- 25% on cost


C + C LANDSCAPES LIMITED (REGISTERED NUMBER: 04814205)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st January 2023
and 31st December 2023 77,750
AMORTISATION
At 1st January 2023
and 31st December 2023 77,750
NET BOOK VALUE
At 31st December 2023 -
At 31st December 2022 -

C + C LANDSCAPES LIMITED (REGISTERED NUMBER: 04814205)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023


5. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1st January 2023
and 31st December 2023 99,278 28,224 6,302 133,804
DEPRECIATION
At 1st January 2023 67,935 28,224 5,217 101,376
Charge for year 7,641 - 375 8,016
At 31st December 2023 75,576 28,224 5,592 109,392
NET BOOK VALUE
At 31st December 2023 23,702 - 710 24,412
At 31st December 2022 31,343 - 1,085 32,428

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Motor
vehicles
£   
COST
At 1st January 2023
and 31st December 2023 27,526
DEPRECIATION
At 1st January 2023
and 31st December 2023 27,526
NET BOOK VALUE
At 31st December 2023 -
At 31st December 2022 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 7,944 10,083
Other debtors 4,196 1,617
12,140 11,700

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loan 10,000 10,000
Trade creditors 12,716 14,880
Taxation and social security 8,901 5,916
Other creditors 3,513 3,694
35,130 34,490

C + C LANDSCAPES LIMITED (REGISTERED NUMBER: 04814205)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 14,167 24,167

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 24,167 34,167

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
2 Ordinary £1 2 2