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REGISTERED NUMBER: 01074175 (England and Wales)














FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

FOR

BRAMBLEDOWN LANDSCAPE SERVICES LIMITED

BRAMBLEDOWN LANDSCAPE SERVICES LIMITED (REGISTERED NUMBER: 01074175)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BRAMBLEDOWN LANDSCAPE SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2023







DIRECTORS: F Curry
P Curry
N D Clay
S Curry





SECRETARY: F Curry





REGISTERED OFFICE: Quorn Cottage
Brandon Village
Durham
DH7 8SU





REGISTERED NUMBER: 01074175 (England and Wales)





ACCOUNTANTS: Ribchesters
Chartered Accountants
Finchale House
Belmont Business Park
Durham
DH1 1TW

BRAMBLEDOWN LANDSCAPE SERVICES LIMITED (REGISTERED NUMBER: 01074175)

BALANCE SHEET
31 JULY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 261,250 312,119

CURRENT ASSETS
Stocks 8,500 2,739
Debtors 5 1,504,761 779,913
Cash at bank and in hand 440,598 674,166
1,953,859 1,456,818
CREDITORS
Amounts falling due within one year 6 732,837 436,767
NET CURRENT ASSETS 1,221,022 1,020,051
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,482,272

1,332,170

CREDITORS
Amounts falling due after more than one
year

7

-

(1,566

)

PROVISIONS FOR LIABILITIES (65,313 ) (77,714 )
NET ASSETS 1,416,959 1,252,890

CAPITAL AND RESERVES
Called up share capital 9 42 42
Capital redemption reserve 58 58
Retained earnings 1,416,859 1,252,790
SHAREHOLDERS' FUNDS 1,416,959 1,252,890

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

BRAMBLEDOWN LANDSCAPE SERVICES LIMITED (REGISTERED NUMBER: 01074175)

BALANCE SHEET - continued
31 JULY 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 1 February 2024 and were signed on its behalf by:





F Curry - Director


BRAMBLEDOWN LANDSCAPE SERVICES LIMITED (REGISTERED NUMBER: 01074175)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023

1. STATUTORY INFORMATION

Brambledown Landscape Services 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services
provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair
value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the
goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be
measured reliably, it is probable that the economic benefits associated with the transaction will flow to the
entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage
of completion when the stage of completion, costs incurred and costs to complete can be estimated
reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual
hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated
reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be
recovered.

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.
Improvements to property - 20% on reducing balance
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 33% on reducing balance, 15% on reducing balance and 10% on reducing balance
Motor vehicles - 25% on reducing balance
Greenhouses - 15% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

BRAMBLEDOWN LANDSCAPE SERVICES LIMITED (REGISTERED NUMBER: 01074175)

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

2. ACCOUNTING POLICIES - continued

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.

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 58 (2022 - 55 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2022 2,162,515
Additions 23,741
At 31 July 2023 2,186,256
DEPRECIATION
At 1 August 2022 1,850,396
Charge for year 74,610
At 31 July 2023 1,925,006
NET BOOK VALUE
At 31 July 2023 261,250
At 31 July 2022 312,119

BRAMBLEDOWN LANDSCAPE SERVICES LIMITED (REGISTERED NUMBER: 01074175)

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

4. TANGIBLE FIXED ASSETS - continued

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

Plant and
machinery
etc
£   
COST
At 1 August 2022 68,875
Transfer to ownership (30,140 )
At 31 July 2023 38,735
DEPRECIATION
At 1 August 2022 39,970
Charge for year 7,226
Transfer to ownership (21,398 )
At 31 July 2023 25,798
NET BOOK VALUE
At 31 July 2023 12,937
At 31 July 2022 28,905

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 625,445 183,168
Amounts recoverable on contract 773,989 442,481
Other debtors 105,327 154,264
1,504,761 779,913

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts (see note 8) 1,566 13,917
Trade creditors 487,806 285,175
Taxation and social security 167,134 68,027
Other creditors 76,331 69,648
732,837 436,767

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts (see note 8) - 1,566

BRAMBLEDOWN LANDSCAPE SERVICES LIMITED (REGISTERED NUMBER: 01074175)

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

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year 1,566 13,917
Between one and five years - 1,566
1,566 15,483

Non-cancellable operating leases
2023 2022
£    £   
Within one year 104,333 98,914
Between one and five years 61,424 63,042
165,757 161,956

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
4,200 Ordinary £0.01 42 42

10. RELATED PARTY DISCLOSURES

During the period the company was charged rent of £30,000 (2022: £30,000) by two of the directors.