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REGISTERED NUMBER: 08265950 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

DRH Landscapes Limited

DRH Landscapes Limited (Registered number: 08265950)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


DRH Landscapes Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: D Hammond
Miss V W Long





REGISTERED OFFICE: Harcog Centre
78-83 Maldon Road
Witham
Essex
CM8 1HP





REGISTERED NUMBER: 08265950 (England and Wales)





ACCOUNTANTS: Sterlings Accountancy Solutions Limited
131-133 Roman Road
Mountnessing
Brentwood
Essex
CM15 0UD

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
DRH Landscapes Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DRH Landscapes Limited for the year ended 31 March 2023 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of DRH Landscapes Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DRH Landscapes Limited and state those matters that we have agreed to state to the Board of Directors of DRH Landscapes Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than DRH Landscapes Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that DRH Landscapes Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DRH Landscapes Limited. You consider that DRH Landscapes Limited 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 financial statements of DRH Landscapes Limited. 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 financial statements.






Sterlings Accountancy Solutions Limited
131-133 Roman Road
Mountnessing
Brentwood
Essex
CM15 0UD


22 December 2023

DRH Landscapes Limited (Registered number: 08265950)

Balance Sheet
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,500 7,500
Tangible assets 5 57,334 58,504
59,834 66,004

CURRENT ASSETS
Debtors 6 8,152 14,723

CREDITORS
Amounts falling due within one year 7 284,992 333,095
NET CURRENT LIABILITIES (276,840 ) (318,372 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(217,006

)

(252,368

)

CREDITORS
Amounts falling due after more than one year 8 22,000 34,177
NET LIABILITIES (239,006 ) (286,545 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (239,106 ) (286,645 )
SHAREHOLDERS' FUNDS (239,006 ) (286,545 )

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

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

The directors acknowledge their 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.

DRH Landscapes Limited (Registered number: 08265950)

Balance Sheet - continued
31 March 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2023 and were signed on its behalf by:





Miss V W Long - Director


DRH Landscapes Limited (Registered number: 08265950)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

DRH Landscapes Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets
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 etc - 33% on cost and 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

DRH Landscapes Limited (Registered number: 08265950)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 50,000
AMORTISATION
At 1 April 2022 42,500
Charge for year 5,000
At 31 March 2023 47,500
NET BOOK VALUE
At 31 March 2023 2,500
At 31 March 2022 7,500

DRH Landscapes Limited (Registered number: 08265950)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 195,226
Additions 31,569
Disposals (30,060 )
At 31 March 2023 196,735
DEPRECIATION
At 1 April 2022 136,722
Charge for year 21,467
Eliminated on disposal (18,788 )
At 31 March 2023 139,401
NET BOOK VALUE
At 31 March 2023 57,334
At 31 March 2022 58,504

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2022 52,010
Additions 25,081
Disposals (30,060 )
At 31 March 2023 47,031
DEPRECIATION
At 1 April 2022 25,284
Charge for year 10,133
Eliminated on disposal (18,788 )
At 31 March 2023 16,629
NET BOOK VALUE
At 31 March 2023 30,402
At 31 March 2022 26,726

DRH Landscapes Limited (Registered number: 08265950)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 7,152 13,723
Other debtors 1,000 1,000
8,152 14,723

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 22,099 23,514
Hire purchase contracts 8,311 9,685
Trade creditors 8,271 29,374
Taxation and social security 19,102 12,938
Other creditors 227,209 257,584
284,992 333,095

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans 18,667 26,667
Hire purchase contracts 3,333 7,510
22,000 34,177

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D Hammond.